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Final accounts for sole proprietorship

Total questions: 20

Worksheet time: 10mins

Name
Class
Date
1.

Final account includes

a)

Trial balance

b)

journal entries

c)

trading account ,profit and loss account and balance sheet

d)

ledger account

2.

Import duty paid will be included in

a)

trading account credit side

b)

trading account debit side

c)

profit and loss account debit side

d)

profit and loss account credit side

3.

depreciation on plant and machinery will be recorded in

a)

trading account debit side

b)

balancesheet asset side

c)

profit and loss account debit side

d)

profit and loss account credit side

4.

bad debts will be recorded in

a)

trading account credit side

b)

profit and loss account debit side

c)

balancesheet liablity side

d)

profit and loss account credit side

5.

balancesheet is an account

a)

true

b)

false

c)

not acceptable

d)

its a statement

6.

arrangement of assets and liabilities in the balancesheet is known as

a)

final accounts

b)

accounting

c)

marshalling of balancesheet

d)

posting of entries

7.

contingent liablities will be recorded in

a)

balancesheet asset

b)

trading account

c)

balancesheet liablities

d)

profit and loss account

8.

sale of finished goods will be recorded in

a)

trading account debit side

b)

profit and loss account debit side

c)

profit and loss account credit side

d)

trading account credit side

9.

Gross profit is calculated in

a)

balancesheet

b)

profit and loss account

c)

trading account

d)

ledger

10.

capital +___________________- drawings =net capital recorded in liablities

a)

gross profit

b)

net profit

c)

dividend

d)

purchases

11.

closing stock is recorded in trading account and ___________________________

a)

balancesheet liablity side

b)

balancesheet asset side

c)

profit and loss account

d)

trading account debit side

12.

royalty on production will be recorded in

a)

trading account debit side

b)

trading account credit side

c)

profit and loss account debit side

d)

profit and loss account credit side

13.

Wages and salaries will be recorded in

a)

profit and loss account

b)

balancesheet

c)

Trading account debit side

d)

trading account credit side

14.

discount allowed will be recorded in

a)

trading account debit side

b)

trading account credit side

c)

profit and loss account debit side

d)

profit and loss account credit side

15.

rent received will be recorded in

a)

profit and loss account debit side

b)

profit and loss account credit side

c)

trading account credit side

d)

trading account debit side

16.

return outward means

a)

sales return

b)

purchase return

c)

actual sales

d)

actual purchases

17.

return inwards means

a)

purchase return

b)

sales return

c)

proportionate sales

d)

expected sales

18.

carriage inward is recorded in

a)

trading account credit side

b)

trading account debit side

c)

profit and loss account debit side

d)

profit and loss account credit side

19.

carriage outward is recorded in

a)

trading account debit side

b)

trading account credit side

c)

profit and loss account debit side

d)

profit and loss credit side

20.

value of fixed assets will be recorded in

a)

balancdesheet liablity

b)

balancesheet assets

c)

profit and loss account

d)

trading account