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BAF Ch 1 & 2 Review

Total questions: 20

Worksheet time: 15mins

Name
Class
Date
1.

A medical clinic is considered to be a merchandising business.

a)

True

b)

False

2.

A non-profit organization is any firm that has recently lost money on its operations.

a)

True

b)

False

3.

A service business never has physical products available for sale.

a)

True

b)

False

4.

It is possible for a corporation to have one owner (shareholder).

a)

True

b)

False

5.

A good accounting system should provide adequate information for the use of:

a)

the management of the firm

b)

creditors

c)

the government

d)

all of the above

6.

Which is not a merchandising firm?

a)

Sobey's

b)

Canadian Tire

c)

First Choice Haircutters

d)

Best Buy

7.

A business with more than one owner with unlimited liability is called:

a)

a sole proprietorship

b)

a partnership

c)

a corporation

d)

a franchise

8.

A business called Holiday Homes Ltd. is organized as a:

a)

sole proprietorship

b)

partnership

c)

corporation

d)

producer/manufacturer

9.

The financial position of a business is:

a)

the difference between assets and liabilities

b)

represented by the assets, liabilities, and capital

c)

the same as the net worth of the business

10.

Which one of the following is not true?

a)

A - OE = L

b)

A - L = OE

c)

A + L = OE

d)

A = L + OE

11.

If total assets are $25,000 and total liabilities are $20,000, owner's equity is:

a)

$5,000

b)

$20,000

c)

$45,000

d)

$0

12.

A balance sheet shows:

a)

all of the owner's assets and liabilities

b)

a financial picture of the business on a certain date

c)

the progress of the business over a period of time

13.

Which of the following is not true?

a)

The heading of a balance sheet shows a particular date

b)

Current assets are listed in the order of their liquidity

c)

Personal assets have no place on the business balance sheet

d)

A company car should be recorded at its current market value

14.

Which of the following is false?

a)

Accounts Payable should be listed first in the Liabilities section

b)

On a balance sheet, there are 2 sets of double-underlined numbers

c)

On a balance sheet, the owner's name appears in the heading

d)

On a balance sheet, there should not be a dollar sign in front of every number

15.

Jason's capital in a company is $26,000 and company assets are $42,000. What are the liabilities?

a)

$16,000

b)
  • - $16,000

c)

$58,000

d)

$68,000

16.

During one year of business, a company's assets increase by $10,000 and equity goes up by $3,000. How did liabilities change?

a)

Increased by $3000

b)

Decreased by $3000

c)

Decreased by $7000

d)

Increased by $7000

17.

During a year, Ravi's liabilities went up by $15,000 while his net worth decreased by $5,000. How did his assets change?

a)

Increased by $20,000

b)

Decreased by $20,000

c)

Increased by $10,000

d)

Decreased by $10,000

18.

GAAPs stands for:

a)

Good Accurate Accounting Practices

b)

Generally Accurate Accounting Problems

c)

Generally Accepted Accounting Principles

d)

Great Accountants Always Proofread

19.

Which of the following is not an account name that we'd expect to see on a balance sheet?

a)

J. Darling, Capital

b)

Accounts Receivable

c)

Mortgage Payable

d)

Owner's Equity

20.

Which of the following statements about Accounts Receivable is true?

a)

Accounts receivable is listed as a current liability

b)

Accounts receivable are owed to us from debtors

c)

Accounts receivable are owed to us by creditors

d)

Accounts receivable are not considered to be liquid