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Chapter 15 Partnership (1)

Total questions: 10

Worksheet time: 11mins

Name
Class
Date
1.

1.How many owners in a partnership organisation to carry on a business to make profit?

a)

0 to 20

b)

1 to 20

c)

2 to 20

d)

3 to 20

2.

2. The partners usually draw up a ________________ to protect each other in case of any disagreements.

a)

Hire Purchase Agreement

b)

Partnership Agreement

c)

Partnership Act 1961 Agreement

d)

Registration of Business Agreement

3.

3. The partnership normally includes the following statements, except for ____________.

a)

The capital that each partner is not allowed to contribute.

b)

The ratio in which profit or loss is shared among partners.

c)

The rate of interest, if any, is charged on partners' drawings.

d)

Salaries and drawings, if any, are allowed to partners.

4.

4. Which of the following item is recorded in Partner's Current Account?

a)

Loan From Partner

b)

Partner's Salary paid

c)

Bank Interest

d)

Drawings of goods

5.

5. Which of the following item will appear on the credit site of the Profit And Loss Appropriation Account?

a)

Interest On Capital

b)

Interest On Drawings

c)

Partners' Drawings

d)

Partners' Salaries

6.

6. "Balance of Loss Shared" should be debited to _______________.

a)

Profit And Loss Appropriation Account

b)

Profit And Loss Account

c)

Current Account

d)

Bank Account

7.

7. A and B are in partnership and profits and losses were to be shared in the ratio of 3:1. During 2019, the Profit And Loss Appropriation Account shows the balance of net profit shared (after appropriation) among partners is RM11,500. Calculate the share of the net profit for partner A if no partnership agreement existed.

a)

RM8,625

b)

RM5,750

c)

RM3,830

d)

RM2,875

8.

8. If the partners were entitled to Partners's Bonus, which of the following account should be debited?

a)

Current Account

b)

Capital Account

c)

Profit And Loss Account

d)

Profit And Loss Appropriation Account

9.

9. The double entry of "Interest On Loan From Partner" is (a)   .

10.

10. The debit balance of current account is represent ____________.

a)

Undrawn Profit

b)

Overdrawn Profit