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Finance and Accounting

Total questions: 15

Worksheet time: 8mins

Name
Class
Date
1.

The financial statement that reports the assets, liabilities, and stockholders' (owner's) equity at a specific date is the:

a)

Balance Sheet

b)

Income Statement

c)

Statement of Cashflows

d)

Cash Statement

2.

The financial statement that reports the revenues and expenses for a period of time such as a year or a month is the:

a)

Balance Sheet

b)

Income Statement

c)

Statement of Cashflows

d)

None of These

3.

A balance sheet reports a business's financial ________.

a)

condition over a specific period of time

b)

progress over a specific period of time

c)

condition on a specific date

d)

progress from the time the business started

4.

Amount of money owed by a business

a)

liability

b)

asset

c)

capital

d)

account

5.

Anything of value that is owned by a business:

a)

account

b)

asset

c)

withdrawal

d)

expense

6.

The basic accounting equation is Assets = Liabilities + _______________________.

a)

Income

b)

Owner's Equity

c)

Expenses

d)

Profit

7.

Another word for income / turnover / sales is

a)

cashflow

b)

asset

c)

profit

d)

revenue

8.

Direct costs like manufacturing costs, salaries of factory workers etc. are called:

a)

Cost of doing business

b)

Unavoidable costs

c)

Cost of goods sold

d)

Payroll

9.

Indirect costs like marketing costs, utilities, salaries of sales staff etc are called:

a)

expense accounts

b)

operating expenses

c)

avoidable costs

d)

monthly costs

10.

Profits from investments in other companies are called:

a)

Additional income

b)

Unwanted income

c)

Silent income

d)

Non-operating income

11.

Long-term financial investments are:

a)

Fixed debts

b)

Fixed assets

c)

Slow Income assets

d)

Emergency assets

12.

The amount of money owed to the business by customers (creditors) :

a)

Credit accounts

b)

Debit accounts

c)

Accounts payable

d)

Accounts receivable

13.

The money owed by the business to suppliers:

a)

Credit accounts

b)

Debit accounts

c)

Accounts payable

d)

Accounts receivable

14.

Patents, trademarks, 'goodwill' etc are all examples of

a)

intangible assets

b)

fixed assets

c)

current assets

d)

long-term assets

15.

The net value of a company, or the amount that would be returned to shareholders if all the company's assets were liquidated and all its debts repaid

a)

Common stock

b)

Retained earnings

c)

Shareholder equity

d)

Preferred stock