
IGCSE Accounting
Authored by Arumugam A/L Manickam
Social Studies
9th - 11th Grade
Used 41+ times

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15 questions
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1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
For which accounts does the cash book act as a ledger account?
bank ✓
cash ✓
discount allowed ✓
discount received ✓
bank -
cash ✓
discount allowed ✓
discount received ✓
bank -
cash -
discount allowed ✓
discount received ✓
bank ✓
cash ✓
discount allowed -
discount received -
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Which account may appear as a credit balance in a trial balance?
carriage outwards
discount received
drawings
inventory
3.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
The accounts of a business are prepared on the basis that the business will continue to operate for the foreseeable future.
Which accounting principle is being applied?
accruals (matching)
consistency
going concern
realisation
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
From the following which is an asset?
Bank
Salary
Trade Payable
Rent Received
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Resources which a business owns:
Assets
Liabilities
Expenses
Revenue
6.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Person who owes money to the business for good sold on account known as:
Owner
Trade Receivable
Trade Payable
Bank
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
From the following which is correct?
Assets = Liabilities - Capital
Liabilities = Capital - Assets
Capital = Assets - Liabilities
Liabilities = Capital + Assets
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