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Worksheets

Grade 9

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

The Accounting Equation states that Assets are equal to Owner's Equity?

a)

Plus Liabilities

b)

Minus Liabilities

c)

Plus Incomes

d)

Minus Expenses

2.

An example of an expense is?

a)

Interest on Fixed Deposit

b)

Equipment

c)

Fuel

d)

Mortgage Loan

3.

An example of an income is?

a)

Salaries and Wages

b)

Sales

c)

Fixed Deposit (Investment)

d)

Drawings

4.

An alternative way of expressing the Accounting Equation is?

a)

A + L = OE

b)

OE + A = L

c)

L = OE + A

d)

A - L = OE

5.

The following account would be reflected in the Income Statement?

a)

Interest on Fixed Deposit (Investment)

b)

Creditors

c)

Debtors

d)

Drawings

6.

The following account will be reflected in the Balance Sheet?

a)

Bank Overdraft

b)

Interest on Overdraft

c)

Cost of Sales

d)

Trial Balance

7.

Fill in the missing item from the Accounting Cycle.

1. Transaction 2. Document 3. _______________ 4. Ledger

5. Trial Balance

a)

Journal

b)

Nominal Section

c)

Balance Sheet Section

d)

Income Statement

8.

T-accounts are shown in the?

a)

Cash Receipts Journal

b)

Ledger

c)

Cash Payments Journal

d)

Transaction

9.

The following results in a increase in Owner's Equity:

a)

Drawings

b)

Loan

c)

Bank Overdraft

d)

Rent Income

10.

Accounting is fantastic to learn because:

a)

My teacher is the best!

b)

The classroom is the coolest in the school.

c)

Because it is a useful life skill.

d)

Because it is easy to get high marks in Grade 12.