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Dengan AI Gemini, kita sudah bisa membuat quiz dan jawabannya untuk topik apa saja.
Misalnya dengan memilih Gemini 2.5 Flash:
“Create a quiz about closing journal entries!”
Maka ini outputnya:
Here's a quiz about closing journal entries! Good luck!
Closing Journal Entries Quiz
Instructions: Choose the best answer for each question.
* What is the primary purpose of closing journal entries?
a) To record daily transactions
b) To prepare the balance sheet
c) To zero out temporary accounts and transfer balances to retained earnings
d) To reconcile bank statements
* Which of the following accounts is considered a temporary account?
a) Cash
b) Accounts Payable
c) Sales Revenue
d) Equipment
* At the end of an accounting period, what happens to the balance of an expense account?
a) It is carried forward to the next period.
b) It is increased by a closing entry.
c) It is debited to zero out its balance.
d) It is credited to zero out its balance.
* The Income Summary account is used in which step of the closing process?
a) Closing revenue accounts
b) Closing expense accounts
c) Closing the Income Summary account to Retained Earnings
d) All of the above
* Which account is not closed at the end of the accounting period?
a) Dividends
b) Rent Expense
c) Service Revenue
d) Accumulated Depreciation
* If a company has a net income for the period, how will the Income Summary account be closed?
a) Debit Income Summary, Credit Retained Earnings
b) Credit Income Summary, Debit Retained Earnings
c) Debit Income Summary, Credit Dividends
d) Credit Income Summary, Debit Cash
* Closing entries ultimately transfer the net income or loss and dividends to which equity account?
a) Common Stock
b) Treasury Stock
c) Retained Earnings
d) Paid-in Capital
* What is the correct order of closing entries?
a) Expenses, Revenues, Income Summary, Dividends
b) Revenues, Expenses, Dividends, Income Summary
c) Revenues, Expenses, Income Summary, Dividends
d) Dividends, Revenues, Expenses, Income Summary
* After closing entries are posted, what will be the balance in the Sales Revenue account?
a) Its original ending balance
b) A credit balance representing net income
c) Zero
d) A debit balance representing expenses
* Why are permanent accounts not closed at the end of the accounting period?
a) Their balances are not important for the next period.
b) They represent assets, liabilities, and equity that carry over from one period to the next.
c) They are too difficult to close.
d) They are only used for internal reporting.
Answer Key:
* c) To zero out temporary accounts and transfer balances to retained earnings
* c) Sales Revenue
* d) It is credited to zero out its balance. (Expenses have normal debit balances, so to zero them out, you credit them.)
* d) All of the above
* d) Accumulated Depreciation (This is a permanent account, a contra-asset.)
* a) Debit Income Summary, Credit Retained Earnings (Net income means Income Summary has a credit balance, so you debit it to zero it out and credit Retained Earnings to increase it.)
* c) Retained Earnings
* c) Revenues, Expenses, Income Summary, Dividends
* c) Zero
* b) They represent assets, liabilities, and equity that carry over from one period to the next.
How did you do? Do you want to try another quiz or learn more about a specific accounting topic?
Kalau yang ini dilakukan dengan Gemini 2.5 Pro:
Create a quiz about debit and credit rules in financial accounting!
Of course! Here is a quiz on the fundamental rules of debits and credits in financial accounting. Good luck! 🧠
Part 1: Multiple Choice
Select the best answer for each question.
* Which of the following accounts normally has a debit balance?
a) Service Revenue
b) Accounts Payable
c) Owner's Capital
d) Prepaid Insurance
* A credit is used to record an increase in which of the following account types?
a) Assets
b) Liabilities
c) Expenses
d) Dividends
* A company purchases equipment on account (paying later). How would this transaction be recorded?
a) Debit Equipment, Credit Cash
b) Debit Equipment, Credit Accounts Payable
c) Debit Accounts Payable, Credit Equipment
d) Debit Expense, Credit Equipment
* The basic accounting equation is Assets = Liabilities + Equity. Which part of the equation is increased when a company earns revenue?
a) Assets
b) Liabilities
c) Equity
d) Both Assets and Equity
* Which pair of accounts are both increased with a debit?
a) Cash and Accounts Payable
b) Accounts Receivable and Service Revenue
c) Salaries Expense and Cash
d) Advertising Expense and Accounts Receivable
Part 2: True or False
Determine if the following statements are true or false.
* The right side of a T-account is the credit side.
* Revenue accounts are increased with a debit.
* For every transaction, total debits must equal total credits.
* An expense account has a normal credit balance.
* Paying a supplier for a previous purchase on account involves debiting Accounts Payable and crediting Cash.
Part 3: Transaction Analysis
For each transaction below, identify which account is debited and which account is credited.
* Transaction: The business owner invests $20,000 cash into the company.
* Transaction: The company pays its monthly rent of $1,500.
* Transaction: The company performs services for a customer and bills them $3,000 (on account).
* Transaction: The company borrows $10,000 from a bank by signing a note.
* Transaction: The company purchases a computer for $2,000 cash.
✅ Answer Key
Part 1: Multiple Choice
* d) Prepaid Insurance (It's an asset.)
* b) Liabilities
* b) Debit Equipment, Credit Accounts Payable
* c) Equity (Revenues increase net income, which increases equity.)
* d) Advertising Expense and Accounts Receivable (Expense and Asset accounts are increased with a debit.)
Part 2: True or False
* True
* False (Revenues are increased with a credit.)
* True
* False (Expenses have a normal debit balance.)
* True
Part 3: Transaction Analysis
* Debit: Cash, Credit: Owner's Capital
* Debit: Rent Expense, Credit: Cash
* Debit: Accounts Receivable, Credit: Service Revenue
* Debit: Cash, Credit: Notes Payable
* Debit: Equipment, Credit: Cash
Create a quiz about accounting cycle!
Here is a quiz about the accounting cycle.
Part 1: Order the Steps
The following steps of the accounting cycle are out of order. Place them in the correct sequence by numbering them from 1 to 6.
* __ Prepare Financial Statements
* __ Journalize and Post Closing Entries
* __ Analyze and Journalize Transactions
* __ Prepare an Unadjusted Trial Balance
* __ Post to the General Ledger
* __ Journalize and Post Adjusting Entries
Part 2: Multiple Choice
Select the best answer for each question.
* Which financial statement is typically prepared first?
a) Balance Sheet
b) Income Statement
c) Statement of Cash Flows
d) Statement of Retained Earnings
* The primary purpose of preparing a post-closing trial balance is to:
a) Prove the equality of debits and credits in the general ledger after closing entries.
b) Report the company's profit for the period.
c) Ensure that all adjusting entries have been made.
d) List all accounts and their balances, including temporary accounts.
* Which of the following accounts is a temporary (or nominal) account that is closed at the end of the year?
a) Accounts Receivable
b) Unearned Revenue
c) Salaries Expense
d) Equipment
* Transferring information from the general journal to the general ledger is called:
a) Journalizing
b) Analyzing
c) Adjusting
d) Posting
* Adjusting entries are necessary to:
a) Correct errors made during the period.
b) Close the books for the period.
c) Bring account balances up to date to follow the matching principle.
d) Prove that debits equal credits.
Part 3: True or False
Determine if the following statements are true or false.
* A trial balance that balances is proof that no errors were made in the accounting records.
* The Balance Sheet reports a company's financial position over a period of time.
* Closing entries result in the balance of the Retained Earnings account being updated.
* Revenues, expenses, and dividends are all closed to the Income Summary account before being closed to Retained Earnings.
✅ Answer Key
Part 1: Order the Steps
* Analyze and Journalize Transactions
* Post to the General Ledger
* Prepare an Unadjusted Trial Balance
* Journalize and Post Adjusting Entries
* Prepare Financial Statements
* Journalize and Post Closing Entries
Part 2: Multiple Choice
* b) Income Statement (Net income from the income statement is needed for the Statement of Retained Earnings.)
* a) Prove the equality of debits and credits in the general ledger after closing entries.
* c) Salaries Expense (Expenses, Revenues, and Dividends are temporary.)
* d) Posting
* c) Bring account balances up to date to follow the matching principle.
Part 3: True or False
* False. A trial balance can still balance even if a transaction was completely omitted or an amount was posted to the wrong account.
* False. The Balance Sheet is a "snapshot" of a company's financial position at a specific point in time. The Income Statement covers a period of time.
* True. The net income/loss and dividends are closed to Retained Earnings.
* True. This is the standard process for closing the books.
Create a a quiz about adjusting journal entries!
Of course! Here is a quiz about adjusting journal entries.
Part 1: Multiple Choice
Select the best answer for each question.
* Adjusting entries are made to ensure that:
a) The cash account balance is correct.
b) The financial statements are prepared on the accrual basis.
c) All transactions have been posted to the ledger.
d) The trial balance debits equal the credits.
* A company purchased a one-year insurance policy on March 1 for $1,200, debiting Prepaid Insurance. At the end of its fiscal year on December 31, the adjusting entry would include a credit to Prepaid Insurance for:
a) $1,200
b) $200
c) $1,000
d) $0
* Failure to make an adjusting entry for an accrued expense (like accrued salaries) will cause:
a) Expenses to be overstated and liabilities to be overstated.
b) Expenses to be understated and liabilities to be understated.
c) Expenses to be overstated and liabilities to be understated.
d) Revenues to be understated and assets to be understated.
* The account Unearned Revenue is a(n):
a) Asset
b) Revenue
c) Liability
d) Expense
* The adjusting entry to record depreciation on a building involves a debit to Depreciation Expense and a credit to:
a) Building
b) Cash
c) Accumulated Depreciation
d) Retained Earnings
Part 2: Matching
Match the type of adjusting entry with the correct description.
| Type of Entry | Description |
|---|---|
| 1. Accrued Revenue | A. Cash is paid before the expense is incurred. |
| 2. Accrued Expense | B. Cash is received before the revenue is earned. |
| 3. Deferred Revenue (Unearned) | C. Revenue is earned before the cash is received. |
| 4. Deferred Expense (Prepaid) | D. An expense is incurred before the cash is paid. |
Part 3: Create the Journal Entry
For each scenario, provide the necessary adjusting journal entry required on December 31.
* Office Supplies: The company began the year with $500 of supplies. It purchased an additional $2,000 of supplies during the year, debiting the Supplies account. At year-end, a physical count shows only $800 of supplies remaining.
* Unearned Revenue: On November 1, the company received $6,000 cash from a customer for a 3-month service contract that started on that date. The initial entry was a debit to Cash and a credit to Unearned Revenue.
* Accrued Salaries: As of December 31, the company owes its employees $4,500 in salaries for work performed in the last week of December. The employees will be paid in the first week of January.
* Accrued Revenue: In December, the company performed $1,800 of consulting services for a client. The client has not yet been billed, and no payment has been received.
✅ Answer Key
Part 1: Multiple Choice
* b) The financial statements are prepared on the accrual basis.
* c) $1,000 (The policy cost is $100/month. From March 1 to Dec 31 is 10 months, so $100 x 10 = $1,000 of insurance has been used.)
* b) Expenses to be understated and liabilities to be understated.
* c) Liability (It represents an obligation to provide a service in the future.)
* c) Accumulated Depreciation
Part 2: Matching
* C
* D
* B
* A
Part 3: Create the Journal Entry
* Supplies
* Calculation: Beginning Supplies ($500) + Purchases ($2,000) - Ending Supplies ($800) = $1,700 used.
* Entry:
* Debit: Supplies Expense $1,700
* Credit: Supplies $1,700
* Unearned Revenue
* Calculation: Two months (Nov, Dec) of the three-month service have been completed. ($6,000 / 3 months) * 2 months = $4,000 earned.
* Entry:
* Debit: Unearned Revenue $4,000
* Credit: Service Revenue $4,000
* Accrued Salaries
* Entry:
* Debit: Salaries Expense $4,500
* Credit: Salaries Payable $4,500
* Accrued Revenue
* Entry:
* Debit: Accounts Receivable $1,800
* Credit: Service Revenue $1,800
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Sebelumnya diterbitkan di Substack.com, 31 Juli 2025.