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Accounting 201 Final Exam Questions with 100% Correct Answers 2025 | 2026.

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Accounting 201 Final Exam Questions with 100% Correct Answers 2025 | 2026.

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Accounting 201 Final Exam Questions with 100% Correct
Answers 2025 | 2026




balance sheet - ANSWER assets
liabilities
equity


income statement - ANSWER revenue
expense
gains/losses
gross profit
net income/loss


statement of retained earning - ANSWER beginning capital
contributed capital
ending capital


statement of cash flow - ANSWER listing of cash
inflows/outflows

, 2|Page


operating
investing
financing


steps in accounting cycle - ANSWER identity
journalize
communicate


cost principle - ANSWER record at cost


revenue recognition - ANSWER revenue recognized when
earned


matching principle - ANSWER expenses and related revenue
recorded in the same period


adjusting entries - ANSWER depreciation
accruals interest/revenue
prepaid

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