© Mark E. Damon - All Rights Reserved © Mark E. Damon - All Rights Reserved Round 1 Round 2 $3900 p i l l i h P Final Jeopardy $9600 D a p h n e $3600 y h t a K © Mark E. Damon - All Rights Reserved What’s going on? Potpourri $100 $100 $100 $100 $100 $100 Final Jeopardy $200 $200 $200 $200 $200 $200 Scores $300 $300 $300 $300 $300 $300 $400 $400 $400 $400 $400 $400 $500 $500 $500 $500 $500 $500 Act 1 The Drawals Trans Mr. Mr. Round 2 © Mark E. Damon - All Rights Reserved $100 Planning, recording, analyzing and interpreting financial information. © Mark E. Damon - All Rights Reserved $100 What is accounting? Scores © Mark E. Damon - All Rights Reserved $200 A record summarizing all the information pertaining to a single item in the accounting equation. © Mark E. Damon - All Rights Reserved $200 What is an account? Scores © Mark E. Damon - All Rights Reserved $300 The amount in an account. © Mark E. Damon - All Rights Reserved $300 What is an account balance? Scores © Mark E. Damon - All Rights Reserved $400 The name given to an account. © Mark E. Damon - All Rights Reserved $400 What is an account title? Scores © Mark E. Damon - All Rights Reserved $500 Organized summaries of a business’s financial activities. © Mark E. Damon - All Rights Reserved $500 What are accounting records? Scores © Mark E. Damon - All Rights Reserved $100 Paid cash on account to Lee's Supplies. What accounts are effected and do they increase or decrease? © Mark E. Damon - All Rights Reserved $100 What are cash decreases and accounts payable-Lee’s Supply decreases? Scores © Mark E. Damon - All Rights Reserved $200 Received cash from sales. What accounts are effected and do they increase or decrease? © Mark E. Damon - All Rights Reserved $200 What are cash increases and capital increases? Scores © Mark E. Damon - All Rights Reserved $300 Sold services on account to Jones Computers. What accounts are effected and do they increase or decrease? © Mark E. Damon - All Rights Reserved $300 What are capital increases and accounts receivable-Jones Computers increases? Scores © Mark E. Damon - All Rights Reserved © Mark E. Damon - All Rights Reserved $400 Paid cash for supplies. What accounts are effected and do they increase or decrease? © Mark E. Damon - All Rights Reserved $400 What are cash decreases and supplies increases? Scores © Mark E. Damon - All Rights Reserved $500 Paid cash for rent. What accounts are effected and do they increase or decrease? © Mark E. Damon - All Rights Reserved $500 What are cash decreases and capital decreases? Scores © Mark E. Damon - All Rights Reserved $100 A business owned by one person. © Mark E. Damon - All Rights Reserved $100 What is a proprietorship or a sole proprietorship? Scores © Mark E. Damon - All Rights Reserved $200 A business that performs an activity for a fee. © Mark E. Damon - All Rights Reserved $200 What is a service business? Scores © Mark E. Damon - All Rights Reserved $300 The principles of right and wrong that guide an individual in making decisions. © Mark E. Damon - All Rights Reserved $300 What is ethics? Scores © Mark E. Damon - All Rights Reserved $400 The use of ethics in making business decisions. © Mark E. Damon - All Rights Reserved $400 What are business ethics? Scores © Mark E. Damon - All Rights Reserved $500 Financial rights to the assets of a business. © Mark E. Damon - All Rights Reserved $500 What are equities? Scores © Mark E. Damon - All Rights Reserved $100 Assets taken out of a business for the owner’s personal use. © Mark E. Damon - All Rights Reserved $100 What are withdrawals? Scores © Mark E. Damon - All Rights Reserved $200 Withdrawals are ______________ taken out of a business for the owner’s personal use. © Mark E. Damon - All Rights Reserved $200 What are assets? Scores © Mark E. Damon - All Rights Reserved $300 The most common type of withdrawal by an owner from a business is the withdrawal of this. © Mark E. Damon - All Rights Reserved $300 What is cash? Scores © Mark E. Damon - All Rights Reserved $400 When an owner withdrawals cash from the business, the transaction affects these two parts of the accounting equation. © Mark E. Damon - All Rights Reserved $400 What are assets and owner’s equity? Scores © Mark E. Damon - All Rights Reserved $500 True or False A withdrawal is an expense. © Mark E. Damon - All Rights Reserved $500 What is false? Scores © Mark E. Damon - All Rights Reserved $100 This is the basic accounting equation. © Mark E. Damon - All Rights Reserved $100 What is: Assets-Liabilities=Owner’s Equity Or Assets=Liabilities+Owner’s Equity Scores © Mark E. Damon - All Rights Reserved $200 After each transaction, this must remain in balance. © Mark E. Damon - All Rights Reserved $200 What is the accounting equation? Scores © Mark E. Damon - All Rights Reserved $300 When two asset accounts are changed in a transaction, what must happen to each of the accounts. © Mark E. Damon - All Rights Reserved $300 What is one must increase and the other must decrease? Scores © Mark E. Damon - All Rights Reserved $400 When items are bought and paid for at a future date, another way to state this is to say these items are bought on this. © Mark E. Damon - All Rights Reserved $400 What is on account? Scores © Mark E. Damon - All Rights Reserved $500 A transaction for the sale of goods or services results in a(n) ____________ in owner’s equity. © Mark E. Damon - All Rights Reserved $500 What is an increase? Scores © Mark E. Damon - All Rights Reserved $100 This is room that I teach in. © Mark E. Damon - All Rights Reserved $100 What is room 105? Scores © Mark E. Damon - All Rights Reserved $200 This is where I live. © Mark E. Damon - All Rights Reserved $200 What is Oxford? Scores © Mark E. Damon - All Rights Reserved $300 This is how old my son is. © Mark E. Damon - All Rights Reserved $300 What is five? Scores © Mark E. Damon - All Rights Reserved $400 This is my co-worker who helps me run the store during 4th hour. © Mark E. Damon - All Rights Reserved $400 What is Mrs. Trombley? Scores © Mark E. Damon - All Rights Reserved $500 This is where my wife is from. © Mark E. Damon - All Rights Reserved $500 What is Canada? Scores © Mark E. Damon - All Rights Reserved Equate this Hodgepo dge Actions School Trivia Round 1 $200 $200 $200 $200 $200 $200 Final Jeopardy $400 $400 $400 $400 $400 $400 Scores $600 $600 $600 $600 $600 $600 $800 $800 $800 $800 $800 $800 ACT 2 Trans $1000 $1000 $1000 $1000 $1000 $1000 © Mark E. Damon - All Rights Reserved $200 A business activity that changes assets, liabilities or owner’s equity. © Mark E. Damon - All Rights Reserved $200 What is a transaction? Scores © Mark E. Damon - All Rights Reserved $400 A sale for which cash will be received at a later date. © Mark E. Damon - All Rights Reserved $400 What is a sale on account? Scores © Mark E. Damon - All Rights Reserved $600 An increase in owner’s equity resulting from the operation of a business. © Mark E. Damon - All Rights Reserved $600 What is revenue? Scores © Mark E. Damon - All Rights Reserved $800 Financial reports that summarize the financial conditions and operations of a business. © Mark E. Damon - All Rights Reserved $800 What are financial statements? Scores © Mark E. Damon - All Rights Reserved $1000 A planned process for providing financial information that will be useful to management. © Mark E. Damon - All Rights Reserved $1000 What is an accounting system? Scores © Mark E. Damon - All Rights Reserved $200 A decrease in owner’s equity resulting from the operation of a business is this. © Mark E. Damon - All Rights Reserved $200 What is an expense? Scores © Mark E. Damon - All Rights Reserved © Mark E. Damon - All Rights Reserved $400 Payments for advertising, equipment repairs, utilities and rent are _______________ transactions. © Mark E. Damon - All Rights Reserved $400 What are expense? Scores © Mark E. Damon - All Rights Reserved $600 Received cash from owner as an investment. What accounts are effected and do they increase or decrease? © Mark E. Damon - All Rights Reserved $600 What are cash increases and capital increases? Scores © Mark E. Damon - All Rights Reserved $800 Paid cash for insurance. What accounts are effected and do they increase or decrease? © Mark E. Damon - All Rights Reserved $800 What are cash decreases and prepaid insurance increases? Scores © Mark E. Damon - All Rights Reserved $1000 Bought supplies on account from Lee's Supplies. What accounts are effected and do they increase or decrease? © Mark E. Damon - All Rights Reserved $1000 What are supplies increase and accounts payable-Lee’s Supply increases? Scores © Mark E. Damon - All Rights Reserved $200 An equation showing the relationship among assets, liabilities and owner’s equity. © Mark E. Damon - All Rights Reserved $200 What is the accounting equation? Scores © Mark E. Damon - All Rights Reserved $400 Anything of value that is owned. © Mark E. Damon - All Rights Reserved $400 What are assets? Scores © Mark E. Damon - All Rights Reserved $600 The account used to summarize the owner’s equity in the business. © Mark E. Damon - All Rights Reserved $600 What is capital? Scores © Mark E. Damon - All Rights Reserved $800 An amount owed by a business. © Mark E. Damon - All Rights Reserved $800 What is a liability? Scores © Mark E. Damon - All Rights Reserved $1000 The amount remaining after the value of all liabilities is subtracted from the value of all assets. © Mark E. Damon - All Rights Reserved $1000 What is owner’s equity? Scores © Mark E. Damon - All Rights Reserved $200 True or False. Detailed information about changes in owner’s equity is needed by owners and managers to make sound business decisions. © Mark E. Damon - All Rights Reserved $200 What is true? Scores © Mark E. Damon - All Rights Reserved $400 The capital account is the _______ ____________ account. © Mark E. Damon - All Rights Reserved $400 What is the owner’s equity? Scores © Mark E. Damon - All Rights Reserved © Mark E. Damon - All Rights Reserved $600 An expense is a ______________ in owner’s equity resulting from the operation of a business. © Mark E. Damon - All Rights Reserved $600 What is decrease? Scores © Mark E. Damon - All Rights Reserved $800 Total _______ _________ is the amount the owners has invested in the business. © Mark E. Damon - All Rights Reserved $800 What is owner’s equity? Scores © Mark E. Damon - All Rights Reserved $1000 When financial records for a business and for its owner’s personal belongings are not mixed, this an application of the ________ ______________________ accounting concept. © Mark E. Damon - All Rights Reserved $1000 What is business entity? Scores © Mark E. Damon - All Rights Reserved $200 Paid cash to owner for personal use. What accounts are effected and do they increase or decrease? © Mark E. Damon - All Rights Reserved $200 What are cash decreases and capital decreases? Scores © Mark E. Damon - All Rights Reserved $400 Paid cash for telephone bill. What accounts are effected and do they increase or decrease? © Mark E. Damon - All Rights Reserved $400 What are cash decreases and capital decreases? Scores © Mark E. Damon - All Rights Reserved $600 Received cash on account from Jones Computers. What accounts are effected and do they increase or decrease? © Mark E. Damon - All Rights Reserved $600 What are cash increases and accounts receivable-Jones Computer decreases? Scores © Mark E. Damon - All Rights Reserved $800 Paid cash for advertising. What accounts are effected and do they increase or decrease? © Mark E. Damon - All Rights Reserved $800 What are cash decreases and capital decreases? Scores © Mark E. Damon - All Rights Reserved $1000 Paid cash for one month of insurance. What accounts are effected and do they increase or decrease? © Mark E. Damon - All Rights Reserved $1000 What are cash decreases and prepaid insurance increases? Scores © Mark E. Damon - All Rights Reserved $200 This is the school’s address © Mark E. Damon - All Rights Reserved $200 What is 1250 N. Oak Rd.? Scores © Mark E. Damon - All Rights Reserved $400 These are five current fall sports at Davison. © Mark E. Damon - All Rights Reserved $400 What are football, cheerleading, boy’s soccer, volleyball, cross country, girl’s golf, and boy’s tennis? Scores © Mark E. Damon - All Rights Reserved $600 These two people are the assistant principals of the high school? © Mark E. Damon - All Rights Reserved $600 What are Mr. Piger and Mrs. Hall? Scores © Mark E. Damon - All Rights Reserved $800 This is the date of Davison’s Homecoming game. © Mark E. Damon - All Rights Reserved $800 What is September 30? Scores © Mark E. Damon - All Rights Reserved $1000 This is the year that the Cardinal Shop first opened. © Mark E. Damon - All Rights Reserved $1000 What is 1973? Scores © Mark E. Damon - All Rights Reserved Accounting Rules Scores Final Jeopardy Question © Mark E. Damon - All Rights Reserved These are two of the five GAAP rules that we have talk about in chapter 1. © Mark E. Damon - All Rights Reserved What are: • • • • • Business entity Accounting period Going concern Monetary unit Revenue recognition Scores