THE GENERAL LEDGER - TEST
NAME: _______________________ GRADE: ____________ DATE: ____________
2 3
10
11
Across
6 For every Debit there is a Credit. This is
called the __________ Entry Rule
7 Expenses Increase/ Decrease Owner's
Equity
8 The two accounts affected by restoring an
Imprest amount are Bank and Petty
_______
9 When posting the PCJ to the General
Ledger, we _____________ Petty Cash
10 The section of the General Ledger where
Owner's Equity and Asset accounts are
opened
11 When Expenses are increased, they are
recorded on the ____________ side
_____/ 12
4
12
Down
1 The section of the General Ledger where
Income and Expense accounts are opened
2 As a business spends more money on
expenses, the Expense accounts
_____________
3 When posting Total payments made, we
Credit Bank and Debit the _______
Accounts
4 Capital Contribution Increases or
Decreases Owner's Equity
5 How many accounts are effected by a
sale?
6 When goods are sold, the Trading
Inventory Accounts is _______________
7 The extra rule when posting the CRJ to the
General Ledger, Trading Inventory Credited
and Cost of Sales _______
12 The two accounts affected by repairs been
paid for are repairs and _____________
 THE GENERAL LEDGER MEMO - TEST

MEMO
1
N
2 3 4
I C I O
5
N O N M F
C N C I O
6
R T R N D O U B L E
7
D E C R E A S E R
E A A A L C
B S S R
8
I E E P E T T Y
9
C R E D I T S A
10
B A L A N C E S
11
D E 12B I T E
A D
N
K

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