Solved

Match the Description with the Accounting Terms

Question 92

Matching

Match the description with the accounting terms.

Premises:
A type of income statement where only one computation is needed to determine the net income (total revenue — total expenses = net income)
The difference between net sales and the cost of goods sold
A format by which revenues and expenses on the income statement, and assets and liabilities on the balance sheet, are divided into groups of similar accounts and a subtotal is given for each group
A type of income statement on which several subtotals are computed before the net income is calculated
The amount of gross profit from each dollar of sales
The number of times inventory is purchased and sold during the accounting period
The ease with which an item can be converted into cash
Property that will be used in the business for longer than one year
Journal entries made to reverse the effect of certain adjusting entries involving accrued income or accrued expenses to avoid problems in recording future payments or receipts of cash in a new accounting period
A relationship between current assets and current liabilities that provides a measure of a firm's ability to pay its current debts
Assets consisting of cash, items that normally will be converted into cash within one year, or items that will be used up within one year
Debts of a business that are due more than one year in the future
Debts that must be paid within one year
Responses:
Classified financial statement
Current assets
Current liabilities
Current ratio
Gross profit
Gross profit percentage
Inventory turnover
Liquidity
Long-term liabilities
Multiple-step income statement
Plant and equipment
Reversing entries
Single-step income statement

Correct Answer:

A type of income statement where only one computation is needed to determine the net income (total revenue — total expenses = net income)
The difference between net sales and the cost of goods sold
A format by which revenues and expenses on the income statement, and assets and liabilities on the balance sheet, are divided into groups of similar accounts and a subtotal is given for each group
A type of income statement on which several subtotals are computed before the net income is calculated
The amount of gross profit from each dollar of sales
The number of times inventory is purchased and sold during the accounting period
The ease with which an item can be converted into cash
Property that will be used in the business for longer than one year
Journal entries made to reverse the effect of certain adjusting entries involving accrued income or accrued expenses to avoid problems in recording future payments or receipts of cash in a new accounting period
A relationship between current assets and current liabilities that provides a measure of a firm's ability to pay its current debts
Assets consisting of cash, items that normally will be converted into cash within one year, or items that will be used up within one year
Debts of a business that are due more than one year in the future
Debts that must be paid within one year
Related Questions

Unlock this Answer For Free Now!

View this answer and more for free by performing one of the following actions

qr-code

Scan the QR code to install the App and get 2 free unlocks

upload documents

Unlock quizzes for free by uploading documents