Netrealizablevalue doesnot changeaccountsreceivableless allowancefor doubtfulaccountsdr accountsreceivablecr interestincomecr notesreceivable$275freightindoesnotexistendinginventoryis carried tothe balancesheet columns$6,855.73debitedfor$3,700accountspayable &thesubsidiaryledgerdr rentexpense &cr prepaidrentdr cashcr notesreceivablecr interestincome$400.93$23,500$178,500subtractingcost of goodssold fromrevenuedrdepreciationexpense & craccumulateddepreciationpurchasediscountdr salariesexpense &cr salariespayable$245,000cost ofpurchaseless returns& allowances$43,300dr notesreceivablecr accountsreceivableas thereceivableis deemedworthlessadjustingentries forsalariespayableNetrealizablevalue doesnot changeaccountsreceivableless allowancefor doubtfulaccountsdr accountsreceivablecr interestincomecr notesreceivable$275freightindoesnotexistendinginventoryis carried tothe balancesheet columns$6,855.73debitedfor$3,700accountspayable &thesubsidiaryledgerdr rentexpense &cr prepaidrentdr cashcr notesreceivablecr interestincome$400.93$23,500$178,500subtractingcost of goodssold fromrevenuedrdepreciationexpense & craccumulateddepreciationpurchasediscountdr salariesexpense &cr salariespayable$245,000cost ofpurchaseless returns& allowances$43,300dr notesreceivablecr accountsreceivableas thereceivableis deemedworthlessadjustingentries forsalariespayable

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