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Worksheets

Worksheet and Adjusting Entries

Total questions: 9

Worksheet time: 5mins

Name
Class
Date
1.

Cash paid for an expense in one fiscal period that is not used until a later period is a

a)

prepaid expense

b)

balance sheet

c)

accounts receivable

d)

deferred liability

2.

Changes recorded on a work sheet to update general ledger accounts at the end of a fiscal period are called

a)

drafts

b)

liabilities

c)

adjustments

d)

correcting entries

3.

The Balance Sheet reports the value of

a)

A. assets

b)

B. liabilities

c)

C owner's equity

d)

D, income

e)

A, B and C

4.

A financial statement showing the revenue and expenses for a fiscal period is the

a)

balance sheet

b)

trial balance worksheet

c)

Income statement

d)

adjusting entries

5.

The difference between revenue and expense, when expenses > revenue is called a

a)

Net Income

b)

Net Loss

c)

Reconciled Balance

d)

Gross Revenue

6.

The difference between revenue and expense, when revenue> expenses is called a(n)

a)

Net Loss

b)

Net Income

c)

Gross Revenue

d)

Adjusting Entry

7.

The Ajax Co. Balance Sheet does not have Account Receivable or Accounts Payable line items. This would likely indicate

a)

accrual basis of accounting

b)

cash basis of accounting

c)

an inaccurate income statement

d)

the need for an adjusting entry to owner's equity

8.

Mason Plumbing's cover sheet on their financial statement states the company reports using the accrual accounting method. The Balance Sheet does not have Accounts Receivable or Accounts Payables. This would likely indicate

a)

A. Mason only accepts cash payments and pays everything in cash

b)

B. the balance sheet is not representing all assets and liabilities

c)

C. the balance sheet is reporting assets and liabilities as expected

d)

A or B

e)

All of the above

9.

Maria inventoried the office supply cabinet and determined $267 in supplies have been used in the last month. She will now

a)

A. credit Supply Expense, debit Supplies

b)

B. debit Supply Expense, credit Supplies

c)

C. make a $267 adjusting entries on the Trial Balance Work Sheet

d)

A and C

e)

B and C