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Accounting for Limited Companies

Total questions: 10

Worksheet time: 4mins

Name
Class
Date
1.

Which of the following business usually maintain incomplete accounting records of their business activities?

a)

Large Business

b)

Partnership

c)

Companies

d)

Sole Trader

2.

Which of the following transactions would have no impact on stockholders' equity?

a)

Net loss

b)

Dividends to stockholders

c)

Investment of cash by stockholders

d)

Purchase of land from the proceeds of bank loan

3.

If company has word limited at the end of its names, this means that:

a)

There are limited number of shares that can be issued.

b)

The shareholders' liability for the debts of the business is restricted.

c)

There is a limit to the amounts of the company can borrow.

d)

The number of shareholders has a fixed upper limit.

4.

In a limited company,

a)

the liability of the company is limited.

b)

the liability of the shareholders is limited.

c)

the liability of both shareholders and company is limited.

d)

none of the above.

5.

A person who acquires shares in a company is known as ____________.

a)

a director.

b)

a creditor.

c)

a partner.

d)

a shareholder.

6.

Which of the following items is NOT a distribution of profit for a limited company?

a)

Ordinary dividend

b)

Preference dividend

c)

Debenture interest

d)

Corporate tax

7.

What is ordinary share capital?

a)

The ordinary share capital can be defined as the largest amount of share capital that a company can issue.

b)

The ordinary share capital is the minimum amount of share capital that the company can have and will set out the nominal value of each share.

c)

The ordinary share capital would normally carry full voting rights and entitlement to a share of company profit in the form of dividends.

d)

The ordinary share capital is the amount of capital that is actually paid by the shareholders.

8.

Shareholders of a company are given financial rewards called:

a)

Interest

b)

Profit from shares

c)

Dividends

d)

Allowance

9.

Retained earnings will change over time because of several factors. Which of the following factors explain an increase in retained earnings?

a)

Net loss

b)

Net income

c)

Dividend paid

d)

Investment

10.

Which of the following is not an advantage of a company?

a)

Separate legal entity

b)

Continuity

c)

Transferable ownership right

d)

Corporate tax