$275dr cashcr notesreceivablecr interestincome$178,500$23,500Netrealizablevalue doesnot change$245,000endinginventoryis carried tothe balancesheet columnssubtractingcost of goodssold fromrevenuedr salariesexpense &cr salariespayable$6,855.73$43,300drdepreciationexpense & craccumulateddepreciationdoesnotexistfreightinaccountsreceivableless allowancefor doubtfulaccountsaccountspayable &thesubsidiaryledgeras thereceivableis deemedworthlessdebitedfor$3,700adjustingentries forsalariespayabledr accountsreceivablecr interestincomecr notesreceivabledr notesreceivablecr accountsreceivabledr rentexpense &cr prepaidrentpurchasediscount$400.93cost ofpurchaseless returns& allowances$275dr cashcr notesreceivablecr interestincome$178,500$23,500Netrealizablevalue doesnot change$245,000endinginventoryis carried tothe balancesheet columnssubtractingcost of goodssold fromrevenuedr salariesexpense &cr salariespayable$6,855.73$43,300drdepreciationexpense & craccumulateddepreciationdoesnotexistfreightinaccountsreceivableless allowancefor doubtfulaccountsaccountspayable &thesubsidiaryledgeras thereceivableis deemedworthlessdebitedfor$3,700adjustingentries forsalariespayabledr accountsreceivablecr interestincomecr notesreceivabledr notesreceivablecr accountsreceivabledr rentexpense &cr prepaidrentpurchasediscount$400.93cost ofpurchaseless returns& allowances

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