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Accounting basics

Total questions: 20

Worksheet time: 13mins

Name
Class
Date
1.

Double entry in accounting means there must be________ entries for every transaction?

a)

two

b)

Three

c)

six

d)

one

2.

A general Leger/T) has a ______ and _______ side.

a)

cash receipt and debtors

b)

debit and payments

c)

debit and credit

d)

creditors and debtors

3.

Assets increase on the ________ side?

a)

subsidiary

b)

T-account

c)

credit

d)

debit

4.

owners equity decreases on the _________ side?

a)

credit

b)

debit

c)

payments

d)

liability

5.

assets decreases on the _______ side?

a)

debit

b)

two

c)

credit

d)

sixth

6.

Equipment are an example of an/a ______?

a)

loan

b)

asset

c)

liability

d)

owners equity

7.

when the owner takes money out of the business's account it is called _________?

a)

credit

b)

drawings

c)

debt

d)

borrowing

8.

water and electricity is an/a __________?

a)

credit

b)

asset

c)

expense

d)

income

9.

rates and taxes are an/a ________?

a)

profit

b)

income

c)

VAT

d)

Expense

10.

_______ can also be in a form of assets?

a)

tax

b)

capital

c)

customers

d)

bank

11.

general ledgers are _________?

a)

VAT

b)

Mark-Up

c)

debit

d)

T-account

12.

current income is an _______ to the business?

a)

expense

b)

capital

c)

income

d)

credit

13.

opening balance is __________?

a)

balance of payments

b)

balance carried down

c)

balance broad-down

d)

money

14.

________ are debts of the business?

a)

assets

b)

liabilities

c)

owners equity

d)

vehicles

15.

trading stock is an/a ________?

a)

equity

b)

liabilities

c)

assets

d)

owners equity

16.
Assets are usually reported on the balance sheet at which amount?
a)
Cost
b)
Current Market Value
c)
Expected Selling Price
d)
None of These
17.
When cash is received, the account Cash will be
a)
Debited
b)
Credited
18.

This runs from Jan 1 to Dec 31

a)

accounting period

b)

calendar year

c)

Chinese calendar

d)

fiscal year

19.

Cash or other items that can be converted into cast quickly

a)

fixed assets

b)

cash assets

c)

quick assets

d)

current assets

20.

The debts of a business

a)

assets

b)

debts

c)

liabilities

d)

equity