Team 1
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Team 2
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Teams
Name
Score
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baam
Lose 10 points!
Oops!
×
shark
Other team loses 20 points!
Okay!
×
fairy
Take points!
5
10
15
20
25
×
banana
Go to last place!
Oops!
15
×
What is the journal entry to record the recognition of property taxes to be paid and prepaid insurance that has expired?
Db Property Taxes Payable and Prepaid Insurance, Cr MOH
Db Property Taxes Payable and Prepaid Insurance, Cr WIP
Db MOH, Cr Property Taxes Payable and Prepaid Insurance
Db WIP, Cr Property Taxes Payable and Prepaid Insurance
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heart
Other team wins 10 points!
Oops!
×
seesaw
Swap points!
Okay!
×
fairy
Take points!
5
10
15
20
25
×
thief
Give points!
5
10
15
20
25
15
×
What is the journal entry to record the incurrence of direct and indirect labor?
Db Salaries & Wages Expense, Cr Salaries & Wages Payable
Db WIP (direct), MOH (indirect), Cr Salaries & Wages Payable
Db Salaries & Wages Payable, Cr Salaries & Wages Expense
Db Salaries & Wages Payable, Cr WIP (direct), MOH (indirect)
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15
×
What is the journal entry to record the incurrence of selling and administrative/general costs (SAG)?
Db Advertising Expense and Other SAG Expense, Cr A/P (/Cash)
Db MOH, Cr Advertising Expense and Other SAG Expense
Db Advertising Expense and Other SAG Expense, Cr MOH
Db A/P (/Cash), Cr Advertising Expense and Other SAG Expense
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15
×
Contra-asset (ex. Accumulated Depreciation) accounts are increased with a _______ and decreased with a _______.
credit, debit
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15
×
What is the journal entry to record the issue of direct and indirect materials?
Db WIP (direct) and MOH (indirect), Cr RM
Db RM, Cr WIP (direct) and MOH (indirect)
Db RM, Cr WIP (indirect) and MOH (direct)
Db WIP (indirect) and MOH (direct), Cr RM
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15
×
What is the journal entry to record the recognition accumulated depreciation on non-manufacturing equipment and/or buildings?
Db MOH, Cr Accumulated Depreciation
Db Accumulated Depreciation, Cr Depreciation Expense
Db Accumulated Depreciation, Cr MOH
Db Depreciation Expense, Cr Accumulated Depreciation
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15
×
What is the journal entry to record the incurrence of non-manufacturing salaries and wages expenses?
Db Salaries & Wages Payable, Cr MOH
Db Salaries & Wages Payable, Cr Salaries Expense
Db Salaries Expense, Cr Salaries & Wages Payable
Db Salaries Expense, Cr MOH
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15
×
What is the journal entry to record the incurrence of miscellaneous indirect manufacturing costs (ex. factory utilities)?
Db MOH, Cr A/P (or Cash)
Db A/P (or Cash), Cr WIP
Db WIP, Cr A/P (or Cash)
Db A/P (or Cash), Cr MOH
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×
monster
Reset all scores!
Oops!
×
rocket
Go to first place!
Okay!
×
fairy
Take points!
5
10
15
20
25
×
lifesaver
Give 15 points!
Oops!
15
×
Expense (ex. Salaries Expense) accounts are increased with a _______ and decreased with a _______.
debit, credit
Oops!
Check
Okay!
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15
×
Asset (ex. inventory) accounts are increased with a _______ and decreased with a _______.
debit, credit
Oops!
Check
Okay!
Check
×
eraser
Reset score!
Oops!
×
shark
Other team loses 20 points!
Okay!
×
gift
Win 15 points!
Okay!
×
baam
Lose 15 points!
Oops!
15
×
Revenue (ex. Sales) accounts are increased with a _______ and decreased with a _______.
credit, debit
Oops!
Check
Okay!
Check
15
×
What is the journal entry to record the cost of goods that have been finished (cost of goods manufactured)?
Db FG, Cr WIP
Cb FG, Cr COGS
Db WIP, Cr FG
Db COGS, Cr FG
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