Wayground logo

Free Printable Worksheets

Font size

S
M
L
XL
Worksheets

Accounting Ch 1 & 2

Total questions: 31

Worksheet time: 16mins

Name
Class
Date
1.

All businesses need accounting services.

a)

True

b)

False

2.

The YMCA is an example of a for-profit organization

a)

True

b)

False

3.

A CPA is a person who has passed a national test and met specified experience and educational standards to become "certified" to practice accounting.

a)

True

b)

False

4.

General accounting rules and procedures differ from business to business

a)

True

b)

False

5.

The corporation is the easiest form of business to organize.

a)

True

b)

False

6.

Service businesses are not intended to operate at a profit.

a)

True

b)

False

7.

GAAP is a set of accepted rules that all accountants use to prepare financial reports

a)

True

b)

False

8.

Operates to earn money for its owners

a)

for-profit business

b)

public accounting

c)

not-for-profit

d)

free enterprise system

9.

operates to support a cause or an interest.

a)

for-profit business

b)

public accounting

c)

not-for-profit

d)

free enterprise system

10.

summarize information about the financial status of a business

a)

management accounting

b)

financial accounting

c)

accounting system

d)

financial reports

11.

designed to collect, document, and report on the financial transactions affecting the business

a)

management accounting

b)

financial accounting

c)

accounting system

d)

financial reports

12.

concerned with preparing information for internal users

a)

management accounting

b)

financial accounting

c)

accounting system

d)

financial reports

13.

concerned with preparing reports for external users such as investors or creditors

a)

management accounting

b)

financial accounting

c)

accounting system

d)

financial reports

14.

A business owned by one person

a)

sole proprietorship

b)

partnership

c)

corporation

d)

none of the above

15.

A business owned by two or more people

a)

sole proprietorship

b)

partnership

c)

corporation

d)

none of the above

16.

A business owned by stockholders or venture capitalists

a)

sole proprietorship

b)

partnership

c)

corporation

d)

none of the above

17.

When a business spends more money to operate than it earns from the sale of goods or services

a)

profit

b)

loss

c)

balance

d)

equity

18.

A(n) ____ buys finished goods and sells them to individuals or other businesses

a)

merchandising business

b)

manufacturing business

c)

service business

d)

factory

19.

The amount of money earned after the costs of operating a business are paid is ____.

a)

profit

b)

capital

c)

revenue

d)

expense

20.

Under the ____ accounting assumption, a business owner must keep the financial records for the business separate from personal records

a)

business entity

b)

going concern

c)

accounting cycle

d)

general

21.

Following the ____ accounting assumption, the accountant prepares reports as though the business will operate indefinitely.

a)

business entity

b)

going concern

c)

accounting cycle

d)

general

22.

A business that produces items to sell to individuals and other businesses

a)

Merchandising business

b)

Manufacturing business

c)

Service business

d)

Product business

23.

The amount of money earned after the costs of operating a business are paid is ____.

a)

expense

b)

capital

c)

revenue

d)

profit

24.

To survive, a business must ____.

a)

make a product consumers want and report profits to the IRS

b)

have adequate start-up capital and prepare periodic reports

c)

earn a profit and have someone willing to take the risk to run it

d)

earn a profit and invest excess profits

25.

Which of the following would not be considered a service business?

a)

ABC Plumbing

b)

Hair Dimensions (salon)

c)

Accurate Pest Control

d)

Roy's Market

26.

Accounting is often call the "language of business" because ____.

a)

it is easy to understand

b)

all business owners have a good understanding of accounting principles

c)

it is fundamental to the communication of financial information

d)

accountants in many companies share financial information

27.

An example of an internal user of accounting information is ____.

a)

the Internal Revenue Service (IRS)

b)

stockholder

c)

the president of a bank that has loaned money to the business

d)

a company manager in charge of sales and production

28.

An example of an external user of accounting information is ____.

a)

the entry-level employee in payroll

b)

the business owner

c)

the president of a bank that has loaned money to the business

d)

a company manager in charge of sales and production

29.

It costs $20 to ship 400 pounds of auto parts. How much does it cost to ship 1,850 pounds?

a)

$80.00

b)

$37.00

c)

$92.50

d)

$46.25

30.

Write as a decimal: 49%

a)

0.49

b)

4.9

c)

0.049

d)

49.00

31.

The sales tax rate is 7.0%. If you purchase a shirt for $49.99, how much will you pay in taxes?

a)

$34.99

b)

$7.14

c)

none of these are correct

d)

$3.50