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ACCOUNTING & RIDDLES

Total questions: 31

Worksheet time: 14mins

Name
Class
Date
1.

It is the total of income less expenses, excluding the components of other comprehensive income.

a)

Retained Earnings

b)

Total Comprehensive Income

c)

Profit or loss

d)

Accumulated profit or loss

2.

DJ Loonyo had 4 daughters, and each daughter had a brother.


How many children does DJ Loonyo have?

(a)  

3.

They refer to increases in equity from peripheral or incidental transactions of an entity

a)

Comprehensive Income

b)

Dividends

c)

Revenues

d)

Gains

4.

An improvement made to an old machine increased its market value and its capacity to produce without extending then machine's useful life. The cost of improvement preferably should be:

a)

Capitalized

b)

Recorded as a loss

c)

Recorded as a liability

d)

Expensed

5.

Which of the following is a benefit of providing financial information?

a)

Auditing

b)

Improved allocation of resources

c)

Potential litigation

d)

Disclosure to competition

6.

Someone's mother has four sons.


There are named North, East and South.


What is the name of the fourth son.

a)

Someone

b)

West

c)

What

d)

Four

7.

Adjusting entries are needed because an entity:

a)

Has expenses

b)

Uses the accrual basis of accounting

c)

Uses the cash basis of accounting rather than the accrual basis.

d)

Has earned revenue during the period by selling products from its central operations

8.

In hyperinflationary economy, balance sheet amounts not expressed in the measuring unit current at balance sheet date are restated by applying the

a)

General Price Index

b)

Consumer Price Index

c)

Suggested Retail Price Index

d)

National Currency

e)

Foreign Currency

9.

A control device that helps minimize and localize accounting errors is known as

a)

Subsidiary ledger

b)

Worksheet

c)

Trial balance

d)

Chart of accounts

e)

Calculator

10.

IBON;


BUS;


JEEP; at,


BUILDING


Ano ang mataas sa apat?

(a)  

11.

Which of the following is not a liability?

a)

Deposit received from customer

b)

Unearned revenue

c)

Zero interest-bearing note payable

d)

Stock dividend payable

12.

Cash flows arising from income taxes shall be separately disclosed and classified as:

a)

Operating activities

b)

Investing activities

c)

Financing activities

d)

Extraordinary activities

13.



(a)  

14.

They are "individuals who buy or sell commodities for others or on their own account"

a)

Procurement

b)

Commission agents

c)

Broker-traders

d)

Seekers

e)

Middle man

15.

What word starts with "E"; ends with "E" and only has one letter in it?

a)
b)
c)
d)
16.

What is made of water but if you put it into water it will die?

a)

Ice cube

b)

Ice cream

c)

Knorr cube

d)

Rubics cube

17.

One rabbit saw six elephants while going to the river.

Every elephant saw two monkeys going towards the river.

Every monkey holds one parrot in their hands.


How many “animals” are going towards the river ?

a)

4

b)

13

c)

5

d)

15

18.

Which of the following terms is associated with recognizing a provision?

a)

Possible

b)

Virtually certain

c)

Remote

d)

Probable

19.



(a)  

20.

Rent revenue collected one year in advance should be reported as

a)

Revenue in the year collected

b)

Current liability

c)

Separate item of shareholder's equity

d)

Bonus of the business

21.

Someone's mother has four sons.


There are named North, East and South.


What is the name of the fourth son?

a)

Someone

b)

West

c)

What

d)

Four

22.

Which of the following is not considered as a monetary item for purposes of restating the financial statements?

a)

Allowance for doubtful accounts

b)

Discount on bond payable

c)

Advances to employees

d)

Accumulated depreciation

23.

Find the correct result.


1 + 4 = 5


2 + 5 = 12


3 + 6 = 21


5 + 8 = ?

(a)  

24.

May sampung tao

bawat tao may hawak na sako

bawat sako may laman na pitong pusa

bawat pusa may apat na kuting


ang tanong ilan lahat ang paa?

a)

1050

b)

700

c)

1400

d)

1420

25.

Which word in the dictionary is spelled incorrectly?

(a)  

26.

The gain or loss on the net monetary position in a hyperinflationary economy shall be charged to

a)

Experience

b)

Profit or loss

c)

Retained Earnings

d)

Other Comprehensive Income

27.

What gets wetter and wetter the more it dries?

a)
b)
c)
d)
28.

Plant assets may properly include

a)

Idle equipment awaiting sale

b)

Property held for investment purposes

c)

Self-constructed assets currently in use

d)

Land held for undetermined future use

29.

Offsetting of assets and liabilities is

a)

Allowed in all cases

b)

Not allowed in all cases

c)

Allowed unless not permitted by the standard

d)

Not allowed unless permitted by the standard

30.

Which creature walks on four legs in the morning, two legs in the afternoon, and three legs in the evening?

a)

Man

b)

Lion

c)

Mummy

d)

Eagle

e)

Truck

31.

What is always on its way but never arrives?

a)

Tomorrow

b)

Promises

c)

Forever

d)

Lovelife