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Ch 14 Accounting

QuestionAnswer
A _______ is an owner of one or more shares of a corporation. stockholder
An amount earned by a corporation and not yet distributed to stockholders is called _________. retained earnings
When a declared dividend is paid, _________ is debited. Dividends Payable
A ______ is used to plan adjustments and summarize the information necessary to prepare financial statements. work sheet
Federal income tax is an _____ of a corporation. expense
The amount of federal income tax expense a corporation must pay is calculated using a tax rate table furnished by the _________________ . Internal Revenue Service
The difference between an asset's account balance and its related contra account balance is called __________. book value
The general ledger account in which merchandise inventory is recorded is titled ____. Merchandise Inventory
Original Cost - Accumulated Depreciation = Ending Book Value
The Supplies--Office amount in a work sheet's Trial Balance Debit column represents the value of supplies at the beginning of a fiscal period plus office supplies ____. bought during the fiscal period
The two accounts used to record the adjustment for federal income tax are ____. Federal Income Tax Payable and Federal Income Tax Expense
The two accounts used to adjust the uncollectible accounts are ____. Uncollectible Accounts Expense and Allowance for Uncollectible Accounts
Which account is used for the investment of all owners of a corporation? Capital Stock
Computers, sales display cases, furniture, and cash registers are examples of ____. plant assets
Created by: julieoelschlager
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