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22 notecards = 6 pages (4 cards per page)

Viewing:

Accounting 1A - Unit 2 (1-6)

front 1

Internal audits should be performed by _____.

back 1

all sizes and types of businesses

front 2

Which type of software might a company similar to Amazon use in their accounting departments?

back 2

enterprise resource planning software

front 3

What is the last step of the accounting cycle?

back 3

Post-closing trial balance

front 4

A tornado that destroys several stores is considered what type of event? internal or external

back 4

external

front 5

Recordable transactions in the accounting cycle are typically

back 5

measurable, reliable, and relevant

front 6

accounting cycle

back 6

a process of recording transactions and preparing financial statements

front 7

double-entry accounting

back 7

a two-sided form of accounting used to analyze debits and credits

front 8

adjustments

back 8

transactions not included in the trial balance

front 9

trial balance

back 9

a worksheet balancing all debits and credits that shows final account balances

front 10

assets

back 10

cash, accounts receivables, equipment

front 11

liabilities

back 11

accounts payable, notes payable

front 12

equity

back 12

common stock, retained earnings

front 13

revenues

back 13

sales

front 14

expenses

back 14

telephone, rent, utilities

front 15

calendar year

back 15

a January-December accounting period

front 16

fiscal year

back 16

a one-year period outside of a calendar year accountants use for reporting and budgeting

front 17

income summary account

back 17

a temporary account into which all income statements, revenue, and expense accounts are transferred at the end of the fiscal year

front 18

permanent accounts

back 18

accounts on the balance sheet with balances carried from one accounting period to the next accounting period

front 19

temporary accounts

back 19

accounts on the income statement that are closed or transferred at the end of an accounting period

front 20

artificial intelligence

back 20

human tasks performed by a computer

front 21

data hacking

back 21

stealing private information digitally

front 22

internal audit

back 22

a voluntary internal review of financial transactions to ensure accuracy, compliance, and internal controls