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PEREGRINE EXAM, PEREGRINE EXIT EXAM AND PEREGRINE PRACTICE EXAM LATEST ACTUAL EXAM COMPILATION 253 QUESTIONS AND CORRECT DETAILED ANSWERS
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PEREGRINE EXAM, PEREGRINE EXIT EXAM AND PEREGRINE PRACTICE EXAM LATEST ACTUAL EXAM COMPILATION 253 QUESTIONS AND CORRECT DETAILED ANSWERS

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12/1/24, 12:16 PM PEREGRINE EXAM, PEREGRINE EXIT EXAM AND PEREGRINE PRACTICE EXAM LATEST 2023-2024 ACTUAL EXAM COMP…




PEREGRINE EXAM, PEREGRINE EXIT EXAM AND
PEREGRINE PRACTICE EXAM LATEST 2023-2024
ACTUAL EXAM COMPILATION 253 QUESTIONS
AND CORRECT DETAILED ANSWERS


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Terms in this set (253)




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,12/1/24, 12:16 PM PEREGRINE EXAM, PEREGRINE EXIT EXAM AND PEREGRINE PRACTICE EXAM LATEST 2023-2024 ACTUAL EXAM COMP…



A general ledger account is an account or record
used to sort, store and summarize a company's
transactions.
asset accounts such as Cash, Accounts Receivable,
Inventory, Investments, Land, and Equipment


What is a general ledger? liability accounts including Notes Payable, Accounts
Payable, Accrued Expenses Payable, and Customer
Deposits


stockholders' equity accounts such as Common Stock,
Retained Earnings, Treasury Stock, and Accumulated
Other Comprehensive Income

Accounts payable is a current liability account in
which a company records the amounts it owes to
suppliers or vendors for goods or services that it
What is the difference
received on credit.
between accounts
payable and accounts
Accounts receivable is a current asset account in
receivable?
which a company records the amounts it has a right to
collect from customers who received goods or
services on credit.

What is the cost of goods The cost of goods sold is the cost of the products that
sold? a retailer, distributor, or manufacturer has sold.

Owner's equity is one of the three main sections of a
sole proprietorship's balance sheet and one of the
What is owner's equity?
components of the accounting equation: Assets =
Liabilities + Owner's Equity.




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, 12/1/24, 12:16 PM PEREGRINE EXAM, PEREGRINE EXIT EXAM AND PEREGRINE PRACTICE EXAM LATEST 2023-2024 ACTUAL EXAM COMP…

Principles of accounting can also refer to the basic or
fundamental accounting principles: cost principles,
matching principles, full disclosure principles,
What is principles of materiality principles, going concern principles,
accounting? economic entity principles, and so on. In this context,
principles of accounting refers to the broad
underlying concepts which guide accountants when
preparing financial statements.

Equity can indicate an ownership interest in a
business, such as stockholders' equity or owner's
equity.
What is equity? Equity can mean an owner's interest in a personal
asset. For example, the owner of a $200,000 house
that has a mortgage loan of $75,000 is said to have
$125,000 of equity in the house.

What is meant by Reconciling an account is likely to mean proving or
reconciling an account? documenting that an account balance is correct.

In accounting, a company's cash includes the
following:
currency and coins
checks received from customers but not yet
deposited
checking accounts
What is included in cash petty cash
and cash equivalents?
Cash equivalents are short-term, highly liquid
investments with a maturity date that was 3 months or
less at the time of purchase.
money market accounts
U.S. Treasury Bills
commercial paper




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