subtractingcost of goodssold fromrevenuedr accountsreceivablecr interestincomecr notesreceivableaccountsreceivableless allowancefor doubtfulaccountsdrdepreciationexpense & craccumulateddepreciationdr salariesexpense &cr salariespayable$178,500adjustingentries forsalariespayableNetrealizablevalue doesnot changedr rentexpense &cr prepaidrent$275$400.93freightindr notesreceivablecr accountsreceivabledoesnotexistpurchasediscountdebitedfor$3,700$245,000endinginventoryis carried tothe balancesheet columns$23,500accountspayable &thesubsidiaryledger$6,855.73cost ofpurchaseless returns& allowancesdr cashcr notesreceivablecr interestincome$43,300as thereceivableis deemedworthlesssubtractingcost of goodssold fromrevenuedr accountsreceivablecr interestincomecr notesreceivableaccountsreceivableless allowancefor doubtfulaccountsdrdepreciationexpense & craccumulateddepreciationdr salariesexpense &cr salariespayable$178,500adjustingentries forsalariespayableNetrealizablevalue doesnot changedr rentexpense &cr prepaidrent$275$400.93freightindr notesreceivablecr accountsreceivabledoesnotexistpurchasediscountdebitedfor$3,700$245,000endinginventoryis carried tothe balancesheet columns$23,500accountspayable &thesubsidiaryledger$6,855.73cost ofpurchaseless returns& allowancesdr cashcr notesreceivablecr interestincome$43,300as thereceivableis deemedworthless

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