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Test Review Notes For
Accounting I and 2
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Practice Financial Exam  

Practice Bookkeeping Test


 

Ask your teacher when these
Accounting Principles

will be tested.

Test 1 The Accounting Equation
Overview of Accounting Cycle
The Accounting Equation
Recording  Transactions
Adjustments, Worksheet, and Statements
Completing the Accounting Cycle

Cash Versus Accrual Accounting
 


Test 2 Merchandise Accounting
Merchandising
 
Special Journals for Accounting Systems

 


Test 3 Cash, Receivables, Inventory, Depreciation, Extraordinary Repairs, Disposal of Plant Assets, Natural Resources, Intangibles
Voucher Systems and Petty Cash 
 Bank Reconciliation


Bad Debts 
Notes Receivable


Inventory using LIFO, FIFO and WA 
 Lower Cost or Market, Estimating Inventory Value

Depreciation Methods, Revising Depreciation
   
Extraordinary Repairs, Disposal of Plant Assets

Natural Resources, Intangibles 
 


Special Financing Assets Narrative Review
 for tests 4 and 5

Test 4 Current Liabilities
Notes Payable, Bank Loans
 Property Taxes, Payroll, Warranties

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Test 5 Partnerships and Corporations
Entry of a New Partner, Division of Income
Bonus to Withdrawing Partner, Liquidation

Issuing Stocks, Paying Dividends
 
Stockholders' Equity, Book Value, Stock Subscriptions
Stock Splits, Stock Dividends, Treasury Stock , and Prior Period Adjustments   
Retained Earnings Appropriation, Statement of Retained Earnings, Stockholders' Equity, and Earnings Per Share

 


Test 6 Time value of Monet y and Installment Notes Payable and Bonds Payable
The Present And Future Value of Money 
 
Installment Notes Payable

Page 1 Issuing Bonds at a Discount and Page 2 Issuing Bonds at a Premium, and Bond Sinking Funds 

 


Test 7 Cash Flows, Financial Statement Analysis, Investment in Corporate Securities
Narrative Review


Cash Flows Classifications 
Operating Activity Cash Flow, Direct & Indirect Methods
Investing and Financing Activity Cash Flow Determination
  
Statement of Cash Flow Worksheet

Horizontal and Vertical Analysis  

Trend Analysis, Ratio Analysis

Investment in Short Term Corporate Securities and Investment for Control-Equity Method  
Consoladet Financial Statements, Other Considerations



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