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Bookkeeping and Accounting Quiz 2

Total questions: 15

Worksheet time: 8mins

Name
Class
Date
1.

Which of these are "NOT" classified as Non-Current Assets?

a)
b)
c)
d)
2.

The functions of accounting are _________________.

a)

auditing and taxation

b)

recording and reporting

c)

analyzing and interpreting

d)

Classifying and summarizing

3.

Who are the users of financial reports?

a)

Shareholders

b)

Creditors

c)

Consumers

d)

Competitors

4.

The main function of accounting is to _______________________

a)

prepare financial statements

b)

select accounting information

c)

do balance day adjustments

d)

analyse and interpret financial reports

5.

Which of the following items are used as source documents for a business transaction/ Journal entries?

a)
b)
c)
d)
6.

All such operating activities that will cause fluctuations/changes in assets, liabilities or/and owners' Equity are called ____________________.

a)

investment

b)

accounting cycle

c)

business entries

d)

business transactions

7.

Loan repayable within a year is a/an __________________.

a)

Income

b)

Non-Current Liability

c)

Current Liability

d)

Expense

8.

Which of the following is shown in the Non-Current Assets account in Statement of Financial Position ?

Clue: It is also known as Net Book Value.

a)

Market Price

b)

Selling Price

c)

Carrying Amount

d)

Replacement Value

9.

Which of the following items is classified as Current Assets

a)

Unused Stationery

b)

Prepaid Rental

c)

Rental Received in Advance

d)

Accrued Income

e)

Accrued Expenses

10.

The main purpose of drawing up a trial balance is to check __________________________________.

a)

the accuracy of the double entry

b)

whether all the invoices have been sent out

c)

whether all the journal entries have been posted

d)

the difference between the Cash Book Balance and Bank Statement Balance

11.

An intangible asset is an asset you __________

a)

can see

b)

cannot see

12.

Goodwill, Royalty, Trademark and Goodwill are examples of ___________________

a)

Tangible assets

b)

Intangible assets

13.

When a customer return defective (ROSAK) goods to us, what kind of document should be issued to the customer?

a)

Debit note

b)

Delivery order

c)

Official Receipt

d)

Credit Note

14.

Drawings account should appear in which of the following financial statements ?

a)

Statement of Financial Position

b)

Profit and Loss Account

c)

Trading Account

15.

If proprietor uses his private resources to pay the business liability there would be a/an________________________________.

a)

Decrease in liabilities and decrease in owner's equity

b)

Decrease in liabilities and increase in owner's equity

c)

Decrease in assets and increase in owner's equity

d)

Increase in both assets and owner's equity