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Chapter 1 Review

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

The formula for a net worth statement is

a)

Total Assets - Owner's Equity

b)

Total Assets - Total Liabilities

c)

Equities + Liabilities

d)

Total Liabilities - Total Assets

2.

Which of the following would be considered an asset account?

a)

Accounts Payable

b)

Revenue

c)

Investment

d)

Prepaid Insurance

3.

Which of the following could change Equity in a business?

a)

Cash

b)

Prepaid Insurance

c)

Revenue

d)

Accounts Payable

4.

What is the accounting equation?

a)

Assets + Liabilities = Owner's Equity

b)

Assets - Owner's Equity = Liabilities

c)

Assets = Liabilities + Owners Equity

d)

Revenues - Expenses = Net Income

5.

If you pay cash for a utility bill, which two accounts are affected?

a)

Cash and Accounts Payable

b)

Cash and Owner's Equity

c)

Accounts Receivable and Cash

d)

Cash and Utility Payable

6.

When the owner takes $1,000 from the business, how is the equity account affected?

a)

Decrease$1000/Expense

b)

Increase$1000/Withdrawal

c)

Decrease $1000/Withdrawal

d)

Decrease$1000/Revenue

7.

Which of the following does not change the Equity account?

a)

Withdrawals

b)

Expenses

c)

Revenues

d)

Accounts Payable

8.

A sale will

a)

Increase in Revenue for Owner's Equity

b)

Decrease in Revenue for Liabilities

c)

Increase in Cash for Liabilities

d)

Decrease in Revenue for Owner's Equity

9.

Which of the following accounts are affected if the Owner of the company sells their personal computer for cash?

a)

Supplies and Cash

b)

Owner's Equity and Supplies

c)

Cash and Owner's Equity

d)

None of the above

10.

Whenever there is an activity involving a transactions, how many accounts are affected?

a)

1

b)

3

c)

2

d)

4