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Match the Following Definitions with the Appropriate Term

Question 151

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Match the following definitions with the appropriate term

Premises:
The special journal used to record all receipts of cash.
A journal with more than one column for recording data.
A record of the separate accounts of each credit customer that is controlled by a general ledger account.
A journal used to record all purchases on credit.
A journal used to record sales of merchandise on credit.
A measure of the profitability of a segment, calculated as segment operating income divided by segment average assets.
A special journal used to record all payments of cash.
Any journal used for recording and posting transactions of a similar type.
A general ledger account, the balance of which, after posting, equals the sum of the balances of the accounts in its related subsidiary ledger.
A list of each customer from the accounts payable ledger with their balances and the total.
Responses:
Sales journal
Controlling account
Accounts receivable ledger
Cash disbursements journal
Cash receipts journal
Schedule of accounts payable
Segment return on assets
Columnar journal
Special journal
Purchases journal

Correct Answer:

The special journal used to record all receipts of cash.
A journal with more than one column for recording data.
A record of the separate accounts of each credit customer that is controlled by a general ledger account.
A journal used to record all purchases on credit.
A journal used to record sales of merchandise on credit.
A measure of the profitability of a segment, calculated as segment operating income divided by segment average assets.
A special journal used to record all payments of cash.
Any journal used for recording and posting transactions of a similar type.
A general ledger account, the balance of which, after posting, equals the sum of the balances of the accounts in its related subsidiary ledger.
A list of each customer from the accounts payable ledger with their balances and the total.
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