$400.93$43,300cost ofpurchaseless returns& allowances$6,855.73dr accountsreceivablecr interestincomecr notesreceivablefreightinaccountsreceivableless allowancefor doubtfulaccountsdr notesreceivablecr accountsreceivable$23,500$245,000accountspayable &thesubsidiaryledgerdr cashcr notesreceivablecr interestincomedoesnotexist$275adjustingentries forsalariespayabledr salariesexpense &cr salariespayabledebitedfor$3,700purchasediscountdr rentexpense &cr prepaidrent$178,500as thereceivableis deemedworthlessendinginventoryis carried tothe balancesheet columnsNetrealizablevalue doesnot changedrdepreciationexpense & craccumulateddepreciationsubtractingcost of goodssold fromrevenue$400.93$43,300cost ofpurchaseless returns& allowances$6,855.73dr accountsreceivablecr interestincomecr notesreceivablefreightinaccountsreceivableless allowancefor doubtfulaccountsdr notesreceivablecr accountsreceivable$23,500$245,000accountspayable &thesubsidiaryledgerdr cashcr notesreceivablecr interestincomedoesnotexist$275adjustingentries forsalariespayabledr salariesexpense &cr salariespayabledebitedfor$3,700purchasediscountdr rentexpense &cr prepaidrent$178,500as thereceivableis deemedworthlessendinginventoryis carried tothe balancesheet columnsNetrealizablevalue doesnot changedrdepreciationexpense & craccumulateddepreciationsubtractingcost of goodssold fromrevenue

Accounting II Midterm Review - 2 - Call List

(Print) Use this randomly generated list as your call list when playing the game. There is no need to say the BINGO column name. Place some kind of mark (like an X, a checkmark, a dot, tally mark, etc) on each cell as you announce it, to keep track. You can also cut out each item, place them in a bag and pull words from the bag.


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  1. $400.93
  2. $43,300
  3. cost of purchase less returns & allowances
  4. $6,855.73
  5. dr accounts receivable cr interest income cr notes receivable
  6. freight in
  7. accounts receivable less allowance for doubtful accounts
  8. dr notes receivable cr accounts receivable
  9. $23,500
  10. $245,000
  11. accounts payable & the subsidiary ledger
  12. dr cash cr notes receivable cr interest income
  13. does not exist
  14. $275
  15. adjusting entries for salaries payable
  16. dr salaries expense & cr salaries payable
  17. debited for $3,700
  18. purchase discount
  19. dr rent expense & cr prepaid rent
  20. $178,500
  21. as the receivable is deemed worthless
  22. ending inventory is carried to the balance sheet columns
  23. Net realizable value does not change
  24. dr depreciation expense & cr accumulated depreciation
  25. subtracting cost of goods sold from revenue