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Worksheets

Accounts

Total questions: 9

Worksheet time: 5mins

Name
Class
Date
1.

Calls-in-advance is shown in the company's Balance Sheet as:

a)

Addition to subscribed but not fully paid capital

b)

Addition to subscribed and fully paid capital

c)

Other non-current liabilities

d)

Other current liabilities

2.

Which of the following methods can be used to prepare a fixed asset account?

a)

Original cost

b)

Book value method

c)

Written down value method

d)

All three methods

e)

Original cost & Written down value method

3.

Reserve to which amount received excess of the nominal value of securities is credited

a)

Capital Reserve

b)

Securities Premium Reserve

c)

Capital Redemption Redemption

d)

Revaluation Reserve

4.

In the common-size balance sheet, each item is expressed as a percentage of:

a)

Total Assets

b)

Total Liabilities

c)

Total Equity

d)

None of the above

5.

Which of the following transactions come under operating activities?

a)

Cash Sales

b)

Income tax refund

c)

Rent received

d)

Cash-in-hand

e)

Sale of patents

6.

Analysis made to review and analyse financial statements for a number of years

a)

Vertical/Static Analysis

b)

Horizontal/Dynamic Analysis

c)

External Analysis

d)

Internal Analysis

7.

According to Section 39(1) of the Companies Act, 2013, a company cannot allot securities unless ___________ stated in the prospectus is achieved.

a)

Minimum Subscription

b)

Maximum Subscription

c)

Authorised Subscription

d)

None of the above

8.

Current Assets= 4,00,000

Inventories= 2,00,000

Working Capital= 2,40,000

Calculate the Current Liabilities

a)

3,60,000

b)

1,60,000

c)

2,40,000

d)

None of these

9.

(you need this for your next clue)

The most important tool for an accounting student is:

a)

Scale

b)

Forceps

c)

Compass

d)

None of these