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Unit 2, Topic 1 Quiz 1

Total questions: 15

Worksheet time: 8mins

Name
Class
Date
1.

Which of the following is NOT an example of an input tax supply?

a)

Interest expense

b)

bank fees and charges

c)

commission earned

d)

interest earned

2.

The GST that goes with the buying of inventories is called

a)

GST Collected

b)

GST Credits Received

3.

The GST that goes with the selling of inventories is called

a)

GST Collected

b)

GST Credits Received

4.

Which of the following does not incur GST?

a)

Stationery

b)

Advertising

c)

Office Supplies

d)

Drawings

5.

what nature do Assets have?

a)

Debit

b)

Credit

6.

Cost of Goods Sold account is a

a)

Asset

b)

Liability

c)

Revenue

d)

Expense

7.

If credit purchases are returned, the Inventories account is credited because

a)

an expense that is decreasing

b)

a liability that is increasing

c)

a revenue that is increasing

d)

an asset that is decreasing

8.

Mostert Industries sent an adjustment note to N Nay for sales returns of $330, including GST. Nay will be credited with this amount. Which of the following statements is correct to record the debit side of the entry relating to the selling price element of this transaction?

a)

Sales Returns and Allowances $300, and GST Credit Received $30

b)

Sales Returns and Allowances $330

c)

Sales Returns and Allowances $300, and GST Collected $30

d)

Sales Returns and Allowances $300, and Cost of Goods Sold $30

9.

Which of the following would result in a debit entry to the Inventories account for $1900?

a)

Selling inventories for $2090 (inclusive of GST)

b)

Buying inventories for $1900 (GST free).

c)

Buying inventories for $2090 (GST free)

d)

Buying inventories for $1900 (inclusive of GST)

10.

Tham Trading sold goods worth $2000 to V Young on credit for $3300 (including GST). Which of the following is correct?

a)

The Inventories account would be Debit for $2000.

b)

The Cost of Goods Sold account would be Debit for $3300

c)

The V Young account would be Debit for $3300.

d)

The amount of the GST for the transaction is $330.

11.

Identify the accounts applicable in this transaction:

Purchased inventories (GST inclusive) for cash

a)

Accounts Payable, Inventories

b)

Cash, GST Collected, Inventories

c)

Cash, GST Credits Received, Inventories

d)

Cash, Inventories

12.

Identify the accounts applicable in this transaction:

Sent adjustment note for $33 to A Brown for GST Inclusive for goods returned with a cost price of $11

a)

Sales Returns, COGS, Inventories, GST Collected, A Brown

b)

Sales Returns, COGS, Inventories, GST Credits Received, A Brown

c)

COGS, Inventories, Sales, GST Collected

d)

GST Credits Received, COGS, Inventories, Sales Returns, A Brown

13.

How much GST is applicable on a transaction for $550?

(a)  

14.

How much GST is applicable on a transaction for $1265?

(a)  

15.

How much GST is applicable on a transaction for $6050?

(a)