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Effects of Transaction to the Balance Sheet

Total questions: 15

Worksheet time: 8mins

Name
Class
Date
1.

Choose the effect of the transaction:

Purchased equipment on credit.

a)

+ Asset + Liability

b)

+Asset - Liability

c)

-Asset + Liability

d)

-Asset + Liability

2.

Choose the effect of the transaction:

Sold equipment by cash worth $1000

a)

+ 1000 Cash + 1000 Equipment

b)

+1000 Bank + 1000 Equipment

c)

+ 1000 Cash + 1000 Bank

d)

None of the Above

3.

Choose the effect of the transaction:

Owner withdrew $50 for his vacation

a)

+ 50 Cash + 50 Capital

b)

-50 Cash - 50 Capital

c)

-50 Bank - 50 Capital

d)

None of the Above

4.

Choose the effect of the transaction:

Paid the trade payable by check $50.

a)

+ 50 Bank - 50 Trade Payable

b)

-50 Cash - 50 Trade Payable

c)

-50 Bank - 50 Trade Payable

d)

None of the Above

5.

Choose the effect of the transaction:

The owner started a business and invested his cash $50 and an Equipment $50 with a trade payable of $5.00

a)

+50 Cash +45 Equipment + 95 Capital

b)

+50Cash + 50 Equipment + 5 Trade Payable + 50 Capital

c)

+50Cash + 50 Equipment + 5 Trade Payable + 100 Capital

d)

None of the Above

6.

Choose the effect of the transaction:

Received $50 from a customer in the business' receivable.

a)

+50 Cash + 50 Trade Receivable

b)

+50Cash + 50 Trade Receivable

c)

+50Cash -50 Trade Receivable

d)

None of the Above

7.

Choose the effect of the transaction:

Borrowed $50 from the bank

a)

+50 Cash + 50 Bank Loan

b)

+50Cash + 50 Loan

c)

+50Cash -50 Bank Loan

d)

None of the Above

8.

Choose the effect of the transaction:

Acquired a company car by cheque $50000

a)

+50000 Vehicle + 50000 Bank

b)

+50000 Vehicle + 50000 Cash

c)

+50000 Vehicle -50000 Bank

d)

None of the Above

9.

Choose the effect of the transaction:

Withdrew cheque for business' use $50.

a)

+50 Bank - 50Cash

b)

-50 Cash +50 Bank

c)

+50Cash -50Bank

d)

None of the Above

10.

Choose the effect of the transaction:

Transferred cash $50 to business's bank account

a)

+50 Bank - 50Cash

b)

-50 Cash +50 Bank

c)

+50Cash -50Bank

d)

None of the Above

11.

Choose the effect of the transaction:

Purchased $50 worth of equipment on account

a)

+50 Equipment - 50Cash

b)

-50 Cash +50 Equipment

c)

+50Equipment + 50 Trade Payable

d)

None of the Above

12.

Choose the effect of the transaction:

Bought office supplies by cash $5.

a)

+5 Office Supplies -5 Cash

b)

-5 Cash +5 Supplies

c)

+5 Office Supplies +5 Bank

d)

None of the Above

13.

Choose the effect of the transaction:

Owner withdrew cheque $5 for birthday party for his son.

a)

+5 Cash +5 Drawings

b)

-5 Cash + Capital

c)

-5 Bank - Capital

d)

None of the Above

14.

Choose the effect of the transaction:

Sold the furniture by cash $5.

a)

+5 Cash +5 Furniture

b)

-5 Bank -5 Furniture

c)

-5 Bank - Capital

d)

None of the Above

15.

Choose the effect of the transaction:

Incurred a bank overdraft of $5.00 in using the bank account of the business.

a)

+5 Cash + 5 Bank Overdraft

b)

-5 Bank -5 Bank Overdraft

c)

+ 5 Bank + 5 Bank Overdraft

d)

None of the Above