Professional Documents
Culture Documents
Test Bank For Accounting Volume 1 Canadian 9th Edition Horngren Harrison Oliver Norwood Johnston Meissner 013309863X 9780133098631
Test Bank For Accounting Volume 1 Canadian 9th Edition Horngren Harrison Oliver Norwood Johnston Meissner 013309863X 9780133098631
Objective 2-1
10) An organization's list of all its accounts and the related account numbers is
called a: A) balance sheet.
B) chart of accounts.
C) ledger.
D) trial balance.
Answer: B Diff:
1
Learning Outcome: A-03 Analyze and record transactions and their effects on the financial statements
Skill: Knowledge
Objective: 2-1 Define and use key accounting terms
11) A chart of accounts
is: A) a source document.
B) another name for a trial balance.
C) a list of all of the accounts of an organization and their related
account numbers. D) prepared as the last step in analyzing transactions.
Answer: C
Diff: 1
Learning Outcome: A-03 Analyze and record transactions and their effects on the financial statements
Skill: Knowledge
Objective: 2-1 Define and use key accounting terms
13) Which of the following most completely describes businesses that use a chart of
accounts? A) service but not merchandising or manufacturing businesses
B) merchandising but not service or manufacturing businesses
C) manufacturing but not service or merchandising businesses
D) Service, merchandising, and manufacturing businesses all use a chart of
accounts. Answer: D
Diff: 2
Learning Outcome: A-03 Analyze and record transactions and their effects on the financial statements
Skill: Knowledge
Objective: 2-1 Define and use key accounting terms
14) The year end balance in the capital account is determined by:
A) the change in cash from the beginning to the end of the year.
B) the beginning capital balance, investments, net income or loss,
and withdrawals. C) only investments and withdrawals.
D) the change in total assets from the beginning to the end of the year.
Answer: B
Diff: 3
Learning Outcome: A-03 Analyze and record transactions and their effects on the financial statements
Skill: Comprehension
Objective: 2-1 Define and use key accounting terms
Match the following.
A) account
B) ledger
C) journal
D) chart of accounts
OUDE: A. D. 1763-1765.
English war with the Nawab.
----------OUDE: End--------
----------OUDENARDE: Start--------
OUDENARDE: A. D. 1582.
Siege and capture by the Spaniards.
OUDENARDE: A. D. 1659.
Taken by the French and restored to Spain.
OUDENARDE: A. D. 1667.
Taken by the French.
OUDENARDE: A. D. 1668.
Ceded to France.
OUDENARDE: A. D. 1679.
Restored to Spain.
See NIMEGUEN, THE PEACE OF.
OUDENARDE: A. D. 1706.
Surrendered to Marlborough and the Allies.
OUDENARDE: A. D. 1708.
Marlborough's victory.
OUDENARDE: A. D. 1745-1748.
Taken by the French, and restored.
----------OUDENARDE: End--------
OUDH.
See OUDE.
OUIARS,
OUIGOURS, The.
See AVARS.
OUMAS,
HUMAS, The.
See TRIUMPH.
OVILIA.
W. Stubbs,
The Early Plantagenets,
page 190.
C. H. Pearson,
History of England in the Early and Middle Ages,
volume 2, chapter 8.
ALSO IN:
W. Stubbs,
Select Charters,
part 6.
H. O. Wakeman,
History of Religion in England,
chapter 11.
S. Walpole,
History of England from 1815,
chapter 21 (volume 4).
ALSO IN:
J. H. Newman,
History of my Religious Opinions (Apologia pro Vita Sua).
J. H. Newman,
Letters and Correspondence to 1845.
R. W. Church,
The Oxford Movement.
W. Palmer,
Narrative of Events Connected with
the Tracts for the Times.
T. Mozley,
Reminiscences.
Sir J. T. Coleridge,
Life of John Keble.
OXFORD UNIVERSITY.
OXGANG.
See BOVATE.
OXUS, The.
P.
PACAGUARA, The.
PACAMORA, The.
PACHA.
See BEY.
PACIFIC OCEAN:
Its Discovery and its Name.
H. H. Bancroft,
History of the Pacific States,
volume 1, pages 373-374, foot-note.
PADISCHAH.
See BEY; also CRAL.
----------PADUA: Start--------
PADUA: Origin.
PADUA: A. D. 452.
Destruction by the Huns.
PADUA: A. D. 1237-1256:
The tyranny of Eccelino di Romano.
The Crusade against him.
Capture and pillage of the city by its deliverers.
PADUA: A. D. 1328-1338.
Submission to Can' Grande della Scala.
Recovery from his successor.
The founding of the sovereignty of the Carrara family.
PADUA: A. D. 1388.
Yielded to the Visconti of Milan.
PADUA: A. D. 1402.
Struggle of Francesco Carrara with Visconti of Milan.
PADUA: A. D. 1405.
Added to the dominion of Venice.
PADUA: A. D. 1509-1513.
In the War of the League of Cambrai.
Siege by the Emperor Maximilian.
----------PADUA: End--------
PADUS, The.
PÆANS.
"The pæans [among the ancient Greeks] were songs of which the
tune and words expressed courage and confidence. 'All sounds
of lamentation,' … says Callimachus, 'cease when the Ie Pæan,
Ie Pæan, is heard.' … Pæans were sung, not only when there was
a hope of being able, by the help of the gods, to overcome a
great and imminent danger, but when the danger was happily
past; they were songs of hope and confidence as well as of
thanksgiving for, victory and safety."
K. O. Müller,
History of the Literature of Ancient Greece,
volume 1, page 27.
PÆONIANS, The.
G. Grote,
History of Greece,
part 2, chapter 25.
PAGE.
See CHIVALRY.
PAGUS.
PAIDONOMUS, The.
The title of an officer who was charged with the general
direction of the education and discipline of the young in
ancient Sparta.
G. Schömann,
Antiquities of Greece: The State,
part 3, chapter 1.
PAINTED CHAMBER.
PAIONIANS, The.
See ALBANIANS.
PAIRS, Legislative.
PAITA: A. D. 1740.
Destroyed by Commodore Anson.
PAITA, The.
C. Merivale,
History of the Romans,
chapter 40.
PALÆOLITHIC PERIOD.
{2410}
PALÆOLOGI, The.
E. Gibbon,
Decline and Fall of the Roman Empire,
chapter 62 (Genealogical table).
ALSO IN:
Sir J. E. Tennant,
History of Modern Greece.
PALÆOPOLIS,
PALÆPOLIS.
See NEAPOLIS.
PALÆSTRA, The.
See FRANCONIA;
also PALATINE COUNTS,
and GERMANY: A. D. 1125-1152.
Sir A. Halliday,
Annals of the House of Hanover,
volume I, page 424.
Sir N. W. Wraxall,
History of France, 1574-1610,
volume 2, pages 163-165.
See PALATINES.
PALATINATES, American.
PALATINE, Counts.
S. A. Dunham,
History of the Germanic Empire,
volume 1, pages 120-121.
W. Hunt,
Norman Britain,
pages 118-119.
W. Stubbs,
Constitutional History of England,
chapter 9,
section 98, footnote (volume 1).
E. Hallam,
Constitutional History of England,
chapter 18 (volume 3).
T. Mommsen,
History of Rome,
book 1, chapter 4 (volume 1).
{2412}
PALATINES: A. D. 1709-1710.
Migration to Ireland and America.
A. D. Mellick, Jr.,
The Story of an Old Farm,
chapter 4.
ALSO IN:
C. B. Todd,
Robert Hunter and the Settlement of the Palatines
(Memorial History of the City of New York,
volume 2, chapter 4).
PALE, The English.
M. Haverty,
History of Ireland,
pages 313-314, foot-note.
----------PALERMO: Start--------
PALERMO: Origin.
See PANORMUS;
also SICILY: EARLY INHABITANTS.
PALERMO: A. D. 1146.
Introduction of silk culture.
PALERMO: A. D. 1282.
The Sicilian Vespers.
PALERMO: A. D. 1848-1849.
Expulsion of the Neapolitan garrison.
Surrender to King "Bomba."
PALERMO: A. D. 1860.
Capture by Garibaldi and his volunteers.
Bombardment by the Neapolitans.
{2413}
----------PALESTINE: Start--------
PALESTINE:
Early inhabitants.
See
AMALEKITES;
AMMONITES;
AMORITES;
HITTITES;
JEWS: EARLY HEBREW HISTORY;
MOABITES; PHILISTINES; PHŒNICIANS.
PALESTINE:
Name.
PALESTINE:
History.
See
EGYPT: about B. C. 1500-1400;
JEWS;
JERUSALEM;
SYRIA;
CHRISTIANITY;
MAHOMETAN CONQUEST AND EMPIRE;
CRUSADES.
----------PALESTINE: End--------
PALFREYS,
PALAFRENI.
See DESTRIERS.
PALI.
"The earlier form of the ancient spoken language [of the Aryan
race in India], called Pali or Magadhi, … was introduced into
Ceylon by Buddhist missionaries from Magadha when Buddhism
began to spread, and is now the sacred language of Ceylon and
Burmah, in which all their Buddhist literature is written."
The Pali language is thought to represent one of the stages in
the development of the Prakrit, or common speech of the
Hindus, as separated from the Sanskrit, or language of the
learned.
See SANSKRIT.
M. Williams,
Indian Wisdom,
introduction, pages xxix-xxx, foot-note.
H. M. Westropp,
Early and Imperial Rome,
page 40.
PALLA, The.
See STOLA.
PALLADIUM, The.
F. Nösselt,
Mythology, Greek and Roman,
page 3.
PALLESCHI, The.
PALLIUM, The.