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Accounting & FinanceObjective TestPopular

Accounting I

Foundational accounting concepts: the accounting equation, journals, ledgers, financial statements, and adjusting entries.

Official rubric

About this event

Accounting I tests your understanding of the basic accounting cycle for sole proprietorships and partnerships. Expect questions on debits/credits, posting to the general ledger, preparing trial balances, adjusting and closing entries, and reading the four primary financial statements. This is the entry-level accounting event — Accounting II covers corporations, manufacturing, and managerial accounting.

What's on the test

Accounting equationDebits & creditsJournals & ledgersTrial balanceAdjusting entriesClosing entriesIncome statementBalance sheetStatement of cash flowsPayroll basicsInventory methods (FIFO/LIFO)Depreciation