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CHAPTER 3: ACCOUNTING CYCLE

Total questions: 10

Worksheet time: 6mins

Name
Class
Date
1.

Accounting cycle is the process by which companies produce their financial statements for a specific period.

a)

TRUE

b)

FALSE

2.

Net income (loss) will be calculated in the cash flow statements.

a)

TRUE

b)

FALSE

3.

..................shows how capital changed during the period due to owner contributions, net income (or net loss) and owner withdrawals

a)

Statement of Comprehensive Income

b)

Statement of Owner's Equity

c)

Statement of Financial Position

4.

The accounting cycle begins by recording _____________ in the form of journal entries.

a)

Business transactions

b)

Financial information

c)

Corporate minutes

d)

Business contracts

5.

After a business transaction has occurred, journal entries are recorded in the...............

a)

General Ledger

b)

General Journal

c)

Expense Account

d)

Statement of Financial Position

6.

Once journal entries are recorded, they can be posted to..........

a)

General Journals

b)

Ledger Accounts

c)

Statement of Comprehensive Income

d)

Expense Reports

7.

Entries that are made at the end of a period to correct accounts before financial statements are prepared:

a)

Closing entries

b)

Adjusting entries

c)

Reversing entries

d)

Journal entries

8.

Reports that can be prepared from the adjusted trial balance:

a)

Financial Statements

b)

Expense Reports

c)

Inventory Reports

d)

Payroll Spending Reports

9.

A journal is also known as book of original entry.

a)

TRUE

b)

FALSE

10.

A journal is prepared on the concept of single entry system.

a)

TRUE

b)

FALSE