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Accounting Equation

Total questions: 18

Worksheet time: 8mins

Name
Class
Date
1.
The Accounting Equation must always be in balance? 
a)
True
b)
False
2.
Assets 
a)
Anything owed by the company
b)
Anything owned of value by the company
3.
Supplies purchased on account that will be paid for at a later date is a liability.
a)
True
b)
False
4.
The owner's worth after assets are used to pay all liabilities is the definition of
a)
Owner's Equity
b)
Liabilities
c)
Assets
5.
Always keep business and personal records separate?
a)
True
b)
False
6.
Cash received means Cash is:
a)
Decreased
b)
Increased
7.
Paid Cash means cash has:
a)
Decreased
b)
Increased
8.

Furniture is regarded as

a)

Assett

b)

Fixed Assett

c)

Liability

d)

Current Liability

9.

Owners equity just refer to the Capital of the owner

a)

True

b)

False

10.
Purchases from a supplier on credit is a liability.
a)
True
b)
False
11.
In what accounting element can we classify INVENTORIES?
a)
Asset
b)
Liabilities
c)
Equity
12.
The owner invests personal cash in the business. What is the effect on accounting equation?
a)
Inc. in Assets  I  Inc. in Equity
b)
Inc. in Liabilities  I  Inc. in Assets
c)
Dec. in Assets  I  Inc. in Equity
13.

Which one from the list below doesn't represent the Accounting equation?

a)

A = OE + L

b)

A - L = OE

c)

A - OE = L

d)

OE = A + L

14.

How will you calculate profit?

a)

Income - Expenses

b)

Income + Expenses

c)

Income x Expenses

d)

Capital - Expenses

15.

Profit is the amount of money left over after all expensenses have been paid.

a)

True

b)

False

16.

What will happen to liabilities when a business takes out a loan?

a)

Loans will increase

b)

No effect

c)

Loans will decrease

17.

Assets= Capital+--------------.

(a)  

18.

Accounting equations is prepared as per ---------------concept.

(a)