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Exam%201%20Review%20Fall%2020090 - ACCT 3367 1st Exam...

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ACCT 3367 1 st Exam Review Sheet Chapters 2-7 (There are 3 pages to this review sheet) Test Site and Time: Room 170 Melcher Hall 10 to 12 Saturday Sept 26 2009 The exam consists of 40 multiple choice questions. Many of the topics in these chapters overlap, so these are approximate allocations, only. Important topics by chapter are listed below. This is for general guidance and will not cover every single question asked on the exam. Some of the topics listed may get little or no coverage on the exam. The number of questions for each chapter is approximate. Chapter 2 (6 questions) Be familiar with the terms in Illustrations 2-2 and 2-7. Exercises 2-2, 3 and 4 are excellent examples of the types of questions to expect. Chapter 3 (9 questions) Basic terminology The effects of transactions on the Accounting Equation, similar to the examples on pp. 70-73. Adjusting entries: Accruals, Prepayments (either pairing an income statement account with cash, or pairing a balance sheet account with cash), Estimated items (straight-line depreciation, allowance method for bad debts). There are several exercises on adjusting entries, like E3-10 (a).
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