1- When posting the column totals of a cash payments journal, a debit should be posted to

a. Sales Discounts

b. Unearned Revenue

c. Cash

d. Accounts Payable

2- A basic manual accounting system includes all of the following except a

a. chart of accounts

b. two-column journal

c. general ledger

d. computer on which the system runs

3- Mocha Coffee Shop has asked the accountant to keep track of the purchases for beverage, food, and retail items. The accountant has implemented a purchases journal. Which of the following columns should be included in the new purchases journal?

a. Beverage Supplies Dr., Food Supplies Dr., Retail Items Dr., Other Accounts Cr., Accounts Payable Dr.

b. Beverage Supplies Dr., Food Supplies Dr., Retail Items Dr., Other Accounts Dr., Cash Cr.

c. Accounts Payable Cr., Beverage Supplies Dr., Food Supplies Dr., Retail Items Dr., Other Accounts Dr.

d. Accounts Payable Dr., Other Accounts Dr., Beverage Supplies Cr., Food Supplies Cr., Retail Items Cr.

4- Which of the following general ledger accounts normally has a subsidiary ledger?

a. Supplies

b. Drawing

c. Accounts Payable

d. Owner's Capital

5- Which of the following journals is called an all-purpose journal?

a. accounting journal

b. general journal

c. revenue journal

d. purchases journal

6- In which journal is the return of supplies purchased on account recorded?

a. cash receipts journal

b. general journal

c. purchases journal

d. cash payments journal