Jeopardy
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Jeopardy. Choose a category. You will be given the answer. You must give the correct question. Click to begin. Choose a point value. Choose a point value. Click here for Final Jeopardy. Category A. Category B. Category C. Category D. Category E. Category F. 10 Point. 10 Point.

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Jeopardy

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Jeopardy

Jeopardy

Choose a category.

You will be given the answer.

You must give the correct question.

Click to begin.


Jeopardy

Choose a point value.

Choose a point value.

Click here for Final Jeopardy


Jeopardy

Category A

Category B

Category C

Category D

Category E

Category F

10 Point

10 Point

10 Point

10 Point

10 Point

10 Point

20 Points

20 Points

20 Points

20 Points

20 Points

20 Points

30 Points

30 Points

30 Points

30 Points

30 Points

30 Points

40 Points

40 Points

40 Points

40 Points

40 Points

40 Points

50 Points

50 Points

50 Points

50 Points

50 Points

50 Points


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accounting


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The process of identifying, measuring, and communicating economic information to various users


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alternate term


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Original cost or historical cost.


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American Institute of Certified Public Accountants (AICPA)


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The professional organization of certified public accountants.


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asset


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A future economic benefit.


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auditing


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The process of examining the financial statements and the underlying records of a company to render an opinion as to whether the statements are fairly presented.


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balance sheet


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The financial statement that summarizes the assets, liabilities, and owners’ equity at a specific point in time. Alternate term: Statement of financial position.


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bond


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A certificate that represents a corporation’s promise to repay a certain amount of money and interest in the future.


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business


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All the activities necessary to provide the members of an economic system with goods and services.


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business entity


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An organization operated to earn a profit.


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capital stock


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Indicates the owners’ contributions to a corporation.


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time period


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An artificial segment on the calendar used as the basis for preparing financial statements.


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Certified Public Accountant (CPA)


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The designation for an individual who has passed a uniform exam administered by the AICPA and has met other requirements as determined by individual states.


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corporation


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A form of entity organized under the laws of a particular state; ownership evidenced by shares of stock.


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cost principle


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Assets are recorded at the cost to acquire them.


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creditor


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Someone to whom a company or person has a debt. Alternate term: Lender.


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dividends


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A distribution of the net income of a business to its owners.


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economic entity concept


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The assumption that a single, identifiable unit must be accounted for in all situations.


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financial accounting


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The branch of accounting concerned with the preparation of financial statements for outsider use.


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Financial Accounting Standards Board (FASB)


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The group in the private sector with authority to set accounting standards.


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generally accepted accounting principles (GAAP)


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The various methods, rules, practices, and other procedures that have evolved over time in response to the need to regulate the preparation of financial statements.


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International Accounting Standards Board (IASB)


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The organization formed to develop worldwide accounting standards.


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going concern


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The assumption that an entity is not in the process of liquidation and that it will continue indefinitely.


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management accounting


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The branch of accounting concerned with providing management with information to facilitate planning and control.


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monetary unit


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The yardstick used to measure amounts in financial statements; the dollar in the United States.


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statement of retained earnings


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The statement that summarizes the income earned and dividends paid over the life of a business.


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Public Company Accounting Oversight Board (PCAOB)


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A five-member body created by an act of Congress in 2002 to set auditing standards.


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statement of cash flows


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The financial statement that summarizes a company’s cash receipts and cash payments during the period from operating, investing, and financing activities.


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International Accounting Standards Board (IASB)


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The organization formed to develop worldwide accounting standards.


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revenue


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An inflow of assets resulting from the sale of goods and services.


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nonbusiness entity


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An organization operated for some purpose other than to earn a profit.


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Final Jeopardy

Make your wager


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Final Answer

An act of Congress in 2002 intended to bring reform to corporate accountability and stewardship in the wake of a number of major corporate scandals.


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Final Question

Sarbanes-Oxley Act


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