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Higher Accounting - Partnership Accounts Theory

Total questions: 12

Worksheet time: 6mins

Name
Class
Date
1.

How many people can make up a partnership?

a)

2-22

b)

2-20

c)

2

d)

2-12

2.

What type of partner is outlined below:


A partner with unlimited liability for all the business debts

a)

Active/General

b)

Sleeping

c)

Limited

d)

Named

3.

What type of partner is outlined below:


A partner not involved in the day-to-day running of the business

a)

Active/General

b)

Limited

c)

Liability

d)

Sleeping

4.

What type of partner is outlined below:


A partner with limited liability. Less risky, so a smaller share of profits.

a)

Limited

b)

Unlimited

c)

Sleeping

d)

Active/General

5.

The amount of control each parter has is determined formally through a legal document known as a....

a)

Partnership Staus

b)

Partnership Agreement

c)

Partnership Legality

d)

Partnership Creed

6.

Which of the following is NOT an element of a Partnership Agreement?

a)

Rights and duties of each partner

b)

Division of profit and losses

c)

Salaries (if any) to be paid to partners

d)

Partner debit card PIN codes in case of emergency

7.

What happens if there is no partnership agreement in writing?

a)

The partnership cannot legally exist

b)

The partner who invested the most equity automatically has the deciding vote

c)

The government will provide 30 days notice to create a partnership agreement

d)

The Partnership Act 1890 will automatically apply

8.

Which of the following is NOT a ruling of the Partnership Act 1890?

a)

Partners share profit and losses equally

b)

Interest of 5% should be paid on partnership loans

c)

No new partners without consent of all

d)

If 50% of partners agree, new partners can be admitted

9.

Which of the following is NOT an advantage of forming a partnership?

a)

Sharing of management and control

b)

Opportunities for specialisation

c)

More finance than a sole trader, and greater borrowing power

d)

Higher chance of arguments

10.

Which of the following is a NOT a disadvantage of forming a partnership?

a)

Business will require to be ended on the death of any partner

b)

Disagreements can occur

c)

Unlimited liability for debts

d)

Greater variety of skills and strenghs

11.

The Appropriation section shows how the profits of the business are being used and shared amongst its owners

a)

True

b)

False

12.

Which of the following is NOT an advantage of admitting a new partner?

a)

Increased equity is brought into the business

b)

More expertise or specialist knowledge

c)

Workload can be shared

d)

Profits are shared