Full Download Financial Accounting Canadian 2nd Edition Waybright Test Bank
Full Download Financial Accounting Canadian 2nd Edition Waybright Test Bank
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2.1 Define accounts and understand how they are used in accounting
2) Account titles such as marketing expense and depreciation expense would be numbered starting with a
3.
Answer: FALSE
Diff: 1
LO: 2-1 Define accounts and understand how they are used in accounting
Skill: Recall
Blooms: Knowledge
3) An account numbered 321 would be considered a shareholders' equity account as it begins with a 3.
Answer: TRUE
Diff: 1
LO: 2-1 Define accounts and understand how they are used in accounting
Skill: Recall
Blooms: Knowledge
5) The shareholders' equity section would include the accounts such as retained earnings and revenues.
Answer: TRUE
Diff: 1
LO: 2-1 Define accounts and understand how they are used in accounting
Skill: Recall
Blooms: Knowledge
1
© 2016 Pearson Canada Inc.
7) Dividends are paid with cash to shareholders. Dividends are in what category of the chart of accounts?
A) Revenue
B) Assets
C) Shareholders' equity
D) Liabilities
E) Revenue
Answer: C
Diff: 2
LO: 2-1 Define accounts and understand how they are used in accounting
Skill: Recall
Blooms: Knowledge
2
© 2016 Pearson Canada Inc.
10) Which of the following would start with a 2 in the chart of accounts?
A) Income taxes to be paid and wages to be paid
B) Common shares and preferred shares
C) Cash and accounts receivable
D) Sales and fees revenue
E) Marketing expense and rent expense
Answer: A
Diff: 1
LO: 2-1 Define accounts and understand how they are used in accounting
Skill: Recall
Blooms: Knowledge
3
© 2016 Pearson Canada Inc.
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ADDITIONAL NOTES.
A. Note that in Appendix the word translated Archpriest is in the
original Archiereus, and signifies the Bishop. There is however
another word which can only be translated into English by the term
Archpriest, namely Protoiereus, but this is a title borne by many
priests who are not of episcopal rank.
B. And note that in the Psalms the Orthodox Church follows the
Septuagint and not the Hebrew enumeration.
ERRATA.
Page xi, line 17 of Notes, omit Archpriest. A Bishop, as
being calculated to give a wrong
impression. See Additional Note A,
page xxxix.
” 51, ” 3 of foot-note, for of read in.
” 61, ” 8, and page 62, line 27, for Gallilee read
Galilee.
” 64, ” 3, for help-meet read helpmeet.
” 103, ” 16, for who read whom.
” 142, lines 10 and 11, and page 158, lines 13 and 14, for
we ask of thee, O Christ, read let us
ask of Christ.
” 158, line 4, after for insert the repose of.
” 160, ” 18, descendants’, omit the apostrophe.
Transcriber’s Note: The errata have been corrected, including any obvious errors in the
punctuation that were found.
TREBNIK.
MOSCOW.
At the Synodal Press.
MDCCCLXXXII.
Be it known that on the eighth day after birth the babe is brought
by the nurse to the temple, and she standeth before the doors of the
temple.
And the priest maketh,
Blessed be our God... Trisagion. O most holy Trinity... And after
Our Father... For thine is the kingdom...
Then the troparion of the day, or of the holy habitation. And the
priest signeth its forehead, mouth, and breast, and saith the prayer.
Let us pray to the Lord.
O Lord our God, to thee we pray, and on thee we call, Let the light of
thy countenance be signed on this thy servant (or, on this thine
handmaid), name, and be he signed with the cross of thine only-
begotten Son in his heart and understanding, that he may flee the
vanity of the world and every evil device of the enemy, and may keep
thy commandments; and grant, O Lord, that thy holy name may
remain upon him unrenounced, when at the fitting time he shall be
conjoined with thy holy church, and be perfected with the terrible
mysteries of thy Christ, that, living according to thy commandments
and preserving the seal unbroken, he may attain unto the
blessedness of thine elect in thy kingdom, through the grace and
love to man of thine only-begotten Son, with whom thou art blessed,
together with thy most holy, and good, and life-creating Spirit, now
and ever, and to ages of ages. Amen.
Then, taking the child in his hands, he standeth before the doors
of the temple, or before the image of the most holy God-bearing one,
and maketh the sign of the cross, saying,
Hail, grace-accorded God-bearing Virgin! for out of thee the sun of
righteousness, Christ our God, hath shined, enlightening them that
are in darkness. And thou, O righteous elder, be thou glad, receiving
in thine arms the deliverer of our souls, even him that granteth
resurrection unto us.
And the dismissal is made.
It is necessary to know that, if the newly born babe, being
exceedingly weak, do not suck, but appear likely to die, it behoveth
not to wait six or eight days, and then to baptize it, as some wickedly
say; but at the very hour of its birth to wash it only, and immediately
to baptize it, that it die not unilluminated. Since they that are five
months pregnant are, by the laws and canons, responsible for
murder, if it happen that by any shock they abort the babe, so much
the more is it necessary to avoid the condemnation of them that are
brought forth, that they die not unilluminated.
Chapter III.
PRAYERS FOR A PARTURIENT WOMAN AFTER
FORTY DAYS.