College Accounting Essentials Challenge

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Accounting basics quiz

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Bailey Chaumont

United States

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1	Bailey Chaumont April 14, 2026	% 90	01:23

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Froggy Jumps College Accounting Essentials ChallengeOnline version Accounting basics quiz by Bailey Chaumont 1 Which financial statement shows assets, liabilities, and equity? a Income Statement b Balance Sheet c Cash Flow Statement 2 Under accrual accounting, revenue is recognized when earned. a Only when cash is received b True c False 3 Depreciation expense is allocated over the asset's useful life. a True b False c When purchased 4 Which accounts are closed at year-end? a Permanent accounts b Temporary accounts c Both temporary and permanent 5 The double-entry principle requires total debits to equal total credits. a False b Usually true but not always c True 6 Accumulated depreciation is a contra asset account. a True b A liability c False 7 The matching principle requires expenses to be matched with related revenues. a False b True c Only when cash is exchanged 8 Which financial statement reports cash receipts and payments? a Balance Sheet b Income Statement c Cash Flow Statement 9 A FIFO inventory method assumes oldest items sold first. a True b LIFO always c False 10 Which journal entry is correct for recording depreciation? a Debit Cash; Credit Depreciation Expense b Debit Accumulated Depreciation; Credit Depreciation Expense c Debit Depreciation Expense; Credit Accumulated Depreciation

Froggy Jumps

College Accounting Essentials ChallengeOnline version

Accounting basics quiz

by Bailey Chaumont

Which financial statement shows assets, liabilities, and equity?

Income Statement

Balance Sheet

Cash Flow Statement

Under accrual accounting, revenue is recognized when earned.

Only when cash is received

True

False

Depreciation expense is allocated over the asset's useful life.

True

False

When purchased

Which accounts are closed at year-end?

Permanent accounts

Temporary accounts

Both temporary and permanent

The double-entry principle requires total debits to equal total credits.

False

Usually true but not always

True

Accumulated depreciation is a contra asset account.

True

A liability

False

The matching principle requires expenses to be matched with related revenues.

False

True

Only when cash is exchanged

Which financial statement reports cash receipts and payments?

Balance Sheet

Income Statement

Cash Flow Statement

A FIFO inventory method assumes oldest items sold first.

True

LIFO always

False

Which journal entry is correct for recording depreciation?

Debit Cash; Credit Depreciation Expense

Debit Accumulated Depreciation; Credit Depreciation Expense

Debit Depreciation Expense; Credit Accumulated Depreciation

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College Accounting Essentials Challenge

Froggy Jumps

About this activity

Created by

Download the paper version to play

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College Accounting Essentials ChallengeOnline version

by Bailey Chaumont

Which financial statement shows assets, liabilities, and equity?

Under accrual accounting, revenue is recognized when earned.

Depreciation expense is allocated over the asset's useful life.

Which accounts are closed at year-end?

The double-entry principle requires total debits to equal total credits.

Accumulated depreciation is a contra asset account.

The matching principle requires expenses to be matched with related revenues.

Which financial statement reports cash receipts and payments?

A FIFO inventory method assumes oldest items sold first.

Which journal entry is correct for recording depreciation?

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