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HR Unit1 revision: Bookkeeping

Total questions: 14

Worksheet time: 1hrs 18mins

Name
Class
Date
1.

GAAP stands for

a)

Generally Acccute Accounting Principles

b)

Generally Accepted Algebra Purposes

c)

Generally Accepted Accounting Principles

2.

IFRS stands for

(a)  

3.

IFRS is used to

a)

guide professional conduct in South Africa

b)

as one of many options for professional conduct

c)

assist only supermarkets and other food industries

d)

get out of paying taxes

4.

Proper records need to be kept for the following reasons:

a)

to assist with planning and budgets

b)

for assistance for money to be hidden

c)

for accountability and transparency

d)

to assist to avoid mismanagement and fraud

5.

The accounting system must show three areas to assist in preparing a statement of accounts of what was spent, collected and what funds are left.

(a)  

6.

List the 5 steps in a financial transaction

4 lines
7.

A debtor is

a)

a business or individual that owes money to another business

b)

a business or individual that extends credit to another business or individual with a payment plan

c)

a statement that is prepared at the end of the year

d)

a report showing financial activity for a certain period

8.

A creditor is

a)

an individual or business that owes money to another business

b)

an individual or business that extends credit to another individual or business on a payment plan

c)

a report that provides the financial information for a year

d)

a statement that shows financial activity for a certain period of time

9.

To keep accurate books you should have

a)

a bank account

b)

a loan account

c)

a record of all payments made

d)

a shoe box with all the receipts

10.

VAT stands for

(a)  

11.

A VAT cycle is for how long

(a)  

12.

Employee tax that is paid to SARS is called...

(a)  

13.

At the end of the year the company must provide an employee with a .... to reflect proof that tax was deducted

a)

IRP5

b)

VAT201

c)

EEA

d)

BCEA

14.

When you are registered for VAT, what must go onto your invoice?

a)

VAT registration number

b)

SARS registration number

c)

Accounting system number

d)

Car registration number