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FUNDA OF ABM1

Total questions: 15

Worksheet time: 5mins

Name
Class
Date
1.

1.Which of the following is not a step in the accounting process?

a)

verifying

b)

identifying

c)

summarizing

d)

communicating

2.

Which of the following is not the functions of accounting in a business?

a)

protecting properties of the business

b)

keeping systematic records of the business

c)

communicating the results to various parties

d)

complying illicit requirements

3.

Which is not the nature of accounting?

a)

it is an art

b)

it is a process

c)

it is a formation system

d)

it is a means and not an end

4.

What is AICPA?

a)

American Investment of Certified Private Accountants

b)

American Institute of Certified Public Accountants

c)

Association of Investors and Certified Accountants

d)

Association Institute of Certified Accountants

5.

Functions of accounting that the government requires companies to provide financial reports quarterly, semi-annually or annually

a)

keeping systematic record

b)

protecting properties

c)

meeting legal requirements

d)

communicating results to various parties

6.

Who is the father of modern accounting?

a)

Leonardo da Vinci

b)

Queen Victoria

c)

Emperor Augustus

d)

Luca Pacioli

7.

What is the significant event in the history of accounting?

a)

debit-credit

b)

double entry

c)

bookkeeping

d)

journalizing

8.

Who granted a royal charter to the institute of accountants?

a)

Luca Pacioli

b)

Emperor Augustus

c)

Queen Victoria

d)

Leonardo da Vinci

9.

What is the nature of accounting that deals with the numerical value?

a)

it is a process

b)

it is an art

c)

it is a means and not an end

d)

it deals with financial transactions

10.

What is the meaning of AAA?

a)

Association of American Accountants

b)

American Accounting Association

c)

Association of American Accounting

d)

American Association of Accounting

11.

What account which was listed as public revenues by Emperor Augustus?

a)

Aerarium

b)

Publicani

c)

Fisci

d)

Rationarium

12.

What is the first calculator used in ancient times?

a)

papyrus

b)

clay tablets

c)

abacus

d)

clay tokens

13.

Which is the most important step in the accounting process?

a)

identifying

b)

recording

c)

interpreting

d)

all of the above

14.

Which nature of accounting emphasizes that it is not an objective?

a)

Accounting is an art

b)

Accounting is a process

c)

Accounting is a means and not an end

d)

Accounting deals with financial transactions

15.

Who is the person responsible for the process of identifying, recording, analyzing, summarizing and interpreting economic events of a business?

a)

manager

b)

bookkeeper

c)

accountants

d)

treasurer