1a). Journal entries will normally include all but the following information:

Multiple Choice

• Transaction date
• Account name
• Employee name
• Accounting period
• Debit and credit amounts

1b). The first accounting record of payroll is referred to as a(an):

Multiple Choice

• Entry
• Register
• Manual
• Journal
• Book

1c). Journal entries will include:

Multiple Choice

• All of the choices
• General ledger account names
• The date that the entry is prepared
• Name of employee who prepared the entry

1d). Journal entries do not contain:

Multiple Choice

• Explanation of the entry
• Signature of the person approving the entry
• Payroll cheque numbers for each employee
• Debit and credit dollar amounts