appe - APPENDIX E SUBSIDIARY LEDGERS AND SPECIAL JOURNALS...

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Unformatted text preview: APPENDIX E SUBSIDIARY LEDGERS AND SPECIAL JOURNALS SUMMARY OF QUESTIONS BY OBJECTIVES AND BLOOM’S TAXONOMY Ite SO BT Ite SO BT Ite SO BT Ite SO BT Ite SO BT True-False Statements 1. 1 K 5. 1 K 9. 2 K 13. 2 C 17. 3 K 2. 1 K 6. 1 C 10. 2 K 14. 2 K 18. 3 C 3. 1 K 7. 1 K 11. 2 K 15. 2 K 19. 3 K 4. 1 C 8. 1 C 12. 2 K 16. 3 K 20. 3 K Multiple Choice Questions 21. 1 K 30. 2 K 39. 2 K 48. 3 K 57. 3 K 22. 1 K 31. 2 K 40. 2 K 49. 3 K 58. 3 K 23. 1 K 32. 2 C 41. 2 C 50. 3 K 59. 3 K 24. 1 C 33. 2 K 42. 2 C 51. 3 K 60. 3 C 25. 1 K 34. 2 K 43. 3 C 52. 3 K 61. 3 K 26. 2 K 35. 2 K 44. 3 C 53. 3 K 62. 3 C 27. 2 K 36. 2 K 45. 3 K 54. 3 K 63. 3 K 28. 2 C 37. 2 C 46. 3 K 55. 3 C 64. 3 K 29. 2 K 38. 2 K 47. 3 K 56. 3 K 65. 3 K Exercises 66. 1 AN 69. 2 AP 72. 2 C 75. 3 AN 78. 3 C 67. 1 AP 70. 2 AP 73. 2 C 76. 3 AP 68. 2 C 71. 2 AN 74. 3 C 77. 3 C Completion Statements 79. 1 K 81. 2 K 83. 3 K 80. 2 K 82. 3 K 84. 3 K Matching 85. 2 K Short-Answer Essay 86. 3 S Test Bank for Financial Accounting: IFRS Edition SUMMARY OF STUDY OBJECTIVES BY QUESTION TYPE Ite Typ Ite Typ Ite Typ Ite Typ Ite Typ Ite Typ Ite Typ Study Objective 1 1. TF 4. TF 7. TF 22. MC 25. MC 79. C 2. TF 5. TF 8. TF 23. MC 66. Ex 3. TF 6. TF 21. MC 24. MC 67. Ex Study Objective 2 9. TF 14. TF 29. MC 34. MC 39. MC 69. Ex 80. C 10. TF 15. TF 30. MC 35. MC 40. MC 70. Ex 81. C 11. TF 26. MC 31. MC 36. MC 41. MC 71. Ex 85. Ma 12. TF 27. MC 32. MC 37. MC 42. MC 72. Ex 13. TF 28. MC 33. MC 38. MC 68. Ex 73. Ex Study Objective 3 16. TF 44. MC 50. MC 56. MC 62. MC 76. Ex 86. S-A 17. TF 45. MC 51. MC 57. MC 63. MC 77. Ex 18. TF 46. MC 52. MC 58. MC 64. MC 78. Ex 19. TF 47. MC 53. MC 59. MC 65. MC 82. C 20. TF 48. MC 54. MC 60. MC 74. Ex 83. C 43. MC 49. MC 55. MC 61. MC 75. Ex 84. C Note: TF = True-False C = Completion Ma = Matching MC = Multiple Choice Ex = Exercise S-A = Short-Answer Essay CHAPTER STUDY OBJECTIVES 1. Describe the nature and purpose of a subsidiary ledger. A subsidiary ledger is a group of accounts with a common characteristic. It facilitates the recording process by freeing the general ledger from details of individual balances. 2. Explain how companies use special journals in journalizing. Companies use special journal to group similar types of transactions. In a special journal, generally only one line is used to record a complete transaction. 3. Indicate how companies post a multi-column journal. In posting a columnar journal: (a) companies post all column totals except for the Other Accounts column once at the end of the month to the account title specified in the column heading. (b) companies do not post the total of the Other Accounts column. Instead, the individual amounts comprising the total are posted separately to the general ledger accounts specified in the Account credited (debited) column....
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This note was uploaded on 09/16/2011 for the course ECON/ACCOU 101 taught by Professor Jang,hajoon during the Spring '11 term at Korea University.

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appe - APPENDIX E SUBSIDIARY LEDGERS AND SPECIAL JOURNALS...

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