Transcribed Image Text: 1. The column in the cash receipts journal that will always be debited is A. cash column B. sales discount column C. sundry amount column D. sales

Transcribed Image Text: 1. The column in the cash receipts journal that will always be debited is
A. cash column
B. sales discount column
C. sundry amount column
D. sales column
2. Each time an entry is recorded in the purchases journal, the credit would be entered in the
A. purchase column
B. accounts payable column
C. accounts receivable column
D. none of the above
3. Infrequent sales returns would appear in which journal?
A. sales
B. general
C. cash receipts
D. cash disbursements
4. The controlling account in the general ledger that summarizes the debits and credits to the individual
accounts in the customer’s ledger is entitled
A. Accounts Receivable
B. Accounts Payable
C. Sales
D. Purchases
5. The individual amounts in the “Accounts Payable” column of the purchases journal are posted to the
appropriate account in the
A. general ledger
B. general journal
C. accounts payable ledger
D. accounts receivable ledger

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