SUA EXAM SET QUESTIONS AND
ANSWERS
What term matches this definition: a journal for recording all purchases of goods and
services, except payroll; may also be used to record purchases returns and
allowances; record of original entry for every purchase transaction-records
purchases of goods and services - ANSWER-Purchases journal (PJ)
What term matches this definition: a journal for recording all cash disbursements
made by check, except payroll - ANSWER-Cash disbursements journal (CD)
What term matches this definition: a journal used to record all payroll disbursements,
usually made by check - ANSWER-Payroll journal (PR)
What is usually recorded in the general journal - ANSWER-Error corrections,
adjusting entries, closing entries, and other transactions not recorded in other
journals
What term matches this definition: a document prepared to requires goods or
services, from a customer - ANSWER-Customer purchase order
What term matches this definition: a document prepared at the time of shipment
indicating the description of the merchandise, the quantity shipped, and other
relevant data; a written contract of the receipt and shipment of goods between seller
and common carrier - ANSWER-Bill of lading (BOL)
What term matches this definition: a document prepared indicating the description
and quantity of goods sold, the price including freight, insurance, terms, other
relevant data, and the total amount of the Sale; the method of indicating to the
customer the amount of sale and due date of a payment - ANSWER-Sales invoice
What term matches this definition: a list prepared by the company indicating product
prices for Billings - ANSWER-Price list
What term matches this definition: a ledger for recording individual sales, cash
receipts, and sales returns/allowances for each customer - ANSWER-Accounts
receivable subsidiary ledger
What term matches this definition: a document for recording transactions not
recorded in specialized journals - ANSWER-General journal
What term matches this definition: a document indicating the amount of bad debts for
a period - ANSWER-Provision for bad debts memo
What term matches this definition: the journal used for the write off of uncollectible
accounts receivable - ANSWER-General journal
ANSWERS
What term matches this definition: a journal for recording all purchases of goods and
services, except payroll; may also be used to record purchases returns and
allowances; record of original entry for every purchase transaction-records
purchases of goods and services - ANSWER-Purchases journal (PJ)
What term matches this definition: a journal for recording all cash disbursements
made by check, except payroll - ANSWER-Cash disbursements journal (CD)
What term matches this definition: a journal used to record all payroll disbursements,
usually made by check - ANSWER-Payroll journal (PR)
What is usually recorded in the general journal - ANSWER-Error corrections,
adjusting entries, closing entries, and other transactions not recorded in other
journals
What term matches this definition: a document prepared to requires goods or
services, from a customer - ANSWER-Customer purchase order
What term matches this definition: a document prepared at the time of shipment
indicating the description of the merchandise, the quantity shipped, and other
relevant data; a written contract of the receipt and shipment of goods between seller
and common carrier - ANSWER-Bill of lading (BOL)
What term matches this definition: a document prepared indicating the description
and quantity of goods sold, the price including freight, insurance, terms, other
relevant data, and the total amount of the Sale; the method of indicating to the
customer the amount of sale and due date of a payment - ANSWER-Sales invoice
What term matches this definition: a list prepared by the company indicating product
prices for Billings - ANSWER-Price list
What term matches this definition: a ledger for recording individual sales, cash
receipts, and sales returns/allowances for each customer - ANSWER-Accounts
receivable subsidiary ledger
What term matches this definition: a document for recording transactions not
recorded in specialized journals - ANSWER-General journal
What term matches this definition: a document indicating the amount of bad debts for
a period - ANSWER-Provision for bad debts memo
What term matches this definition: the journal used for the write off of uncollectible
accounts receivable - ANSWER-General journal
