SUA QUIZ QUESTIONS AND ANSWERS 2026
Identify the three most common transaction cycles - Answers - 1. Sales and cash
receipts
2. Puchases and cash dibursements
3. Payroll
List the 6 specialized (special) journals used in an accounting info system- by name and
abbreviation - Answers - 1. Sales journal (SJ)
2. Cash receipts journal (CR)
3. Purchases journal (PJ)
4. Cash disbursements journal (CD)
5. Payroll journal (PR)
6. General journal (GJ)
What are the three commonly used subsidiary ledgers used in an accounting info
system - Answers - 1. Accounts payable (AP) subsidiary ledger
2. Accounts receivable (AR) subsidiary ledger
3. Fixed assets subsidiary ledger
What is the general ledger control account for the AR subsidiary ledger - Answers -
Accounts receivable
What is the general ledger control account for the AP subsidiary ledger - Answers -
Accounts payable
What can be a control account for the fixed assets subsidiary ledger - Answers -
Delivery equipment, depreciation expense, and accumulated depreciation
What term matches this definition: a record used to summarize the transactions in
journals by account balances - Answers - General ledger
What term matches this definition: a document for recording transactions not recorded
in specialized journals - Answers - General journal
What term matches this definition: a document indicating the amount of bad debts for a
period - Answers - Provision for bad debts memo
What term matches this definition: the journal used for the write off of uncollectible
accounts receivable - Answers - General journal
What term matches this definition: a prepared list that identifies accounts receivable that
are not likely to be collected - Answers - List of uncollectible accounts receivable
Identify the three most common transaction cycles - Answers - 1. Sales and cash
receipts
2. Puchases and cash dibursements
3. Payroll
List the 6 specialized (special) journals used in an accounting info system- by name and
abbreviation - Answers - 1. Sales journal (SJ)
2. Cash receipts journal (CR)
3. Purchases journal (PJ)
4. Cash disbursements journal (CD)
5. Payroll journal (PR)
6. General journal (GJ)
What are the three commonly used subsidiary ledgers used in an accounting info
system - Answers - 1. Accounts payable (AP) subsidiary ledger
2. Accounts receivable (AR) subsidiary ledger
3. Fixed assets subsidiary ledger
What is the general ledger control account for the AR subsidiary ledger - Answers -
Accounts receivable
What is the general ledger control account for the AP subsidiary ledger - Answers -
Accounts payable
What can be a control account for the fixed assets subsidiary ledger - Answers -
Delivery equipment, depreciation expense, and accumulated depreciation
What term matches this definition: a record used to summarize the transactions in
journals by account balances - Answers - General ledger
What term matches this definition: a document for recording transactions not recorded
in specialized journals - Answers - General journal
What term matches this definition: a document indicating the amount of bad debts for a
period - Answers - Provision for bad debts memo
What term matches this definition: the journal used for the write off of uncollectible
accounts receivable - Answers - General journal
What term matches this definition: a prepared list that identifies accounts receivable that
are not likely to be collected - Answers - List of uncollectible accounts receivable
