1. The total of the cash column in the cash receipts journal is

A. $13,257.20 C. $7,257.20 B. $13,167.20 D. $7,167.20

2. The total of the sales journal for the month is

A. $7,485. C. $5,985. B. $7,345. D. $5,895.

3. Which of the following transactions will appear in the general journal?

A. May 7 C. May 7 and 13 B. May 13 D. May 7, 13, and 27

4. The total of the purchases journal on June 30 is

A. $23,520. C. $22,020. B. $23,000. D. $21,500.

5. The total of the sales discount in the cash receipts journal is

A. $92.10. C. $137.50. B. $130.30. D. $195.40.

6. Entries were recorded in the general journal for transactions on

A. June 1, 5, and 17. C. June 1, 2, and 30. B. June 2, 17, and 30. D. June 2, 5, and 17.

7. How many entries were made in the Other Accounts column of the cash payments journal?

A. 5 C. 7 B. 6 D. 8

8. On June 30, the totals of the purchases journal and the Accounts Payable column of the cash payments journal are posted to the Accounts Payable general ledger account. In addition, individual postings are made from the general journal. After these entries have been posted to the general ledger from the journals, the balance in the accounts payable account is

A. $21,500. C. $8,200. B. $8,430. D. $7,680.

9. Which one of the following does not apply to payroll accounting?

A. The calculations of the amount of taxes payable to the city. B. The recording of amounts owed to each employee for each pay period. C. The calculation of the amount to be accrued to each accounting period for General Expenses. D. Determining the proper amounts to be withheld from employees