Netrealizablevalue doesnot changedr salariesexpense &cr salariespayable$245,000cost ofpurchaseless returns& allowances$400.93purchasediscountaccountspayable &thesubsidiaryledgerdrdepreciationexpense & craccumulateddepreciation$275endinginventoryis carried tothe balancesheet columnsdr notesreceivablecr accountsreceivabledebitedfor$3,700doesnotexistfreightin$178,500dr cashcr notesreceivablecr interestincomeaccountsreceivableless allowancefor doubtfulaccountssubtractingcost of goodssold fromrevenueas thereceivableis deemedworthlessadjustingentries forsalariespayable$6,855.73dr rentexpense &cr prepaidrentdr accountsreceivablecr interestincomecr notesreceivable$23,500$43,300Netrealizablevalue doesnot changedr salariesexpense &cr salariespayable$245,000cost ofpurchaseless returns& allowances$400.93purchasediscountaccountspayable &thesubsidiaryledgerdrdepreciationexpense & craccumulateddepreciation$275endinginventoryis carried tothe balancesheet columnsdr notesreceivablecr accountsreceivabledebitedfor$3,700doesnotexistfreightin$178,500dr cashcr notesreceivablecr interestincomeaccountsreceivableless allowancefor doubtfulaccountssubtractingcost of goodssold fromrevenueas thereceivableis deemedworthlessadjustingentries forsalariespayable$6,855.73dr rentexpense &cr prepaidrentdr accountsreceivablecr interestincomecr notesreceivable$23,500$43,300

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