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FIVE MAJOR TYPES OF ACCOUNTS

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

Economic resources of business that expected to be of benefit in future time referred as?

a)

Equity

b)

Assets

c)

Liabilities

d)

Revenues

2.

Liabilities are

a)

Equal to the sum of assets plus owner’s equity

b)

Created when stockholder contributed cash to company by stock exchanges

c)

Obligation of the entity to outsiders

3.

All of following are Assets except

a)

A. Prepaid Rent

b)

B. Goodwill

c)

C. Unearned Income

d)

B and C

4.

Revenue

a)

Is a decrease in shareholders’ equity

b)

Is cost of business

c)

Has no impact on shareholders’ equity

d)

Is an increase in shareholders’ equity

5.

Which of the following is an identifiable non-monetary asset without physical substance?

a)

Tangible asset

b)

Intangible asset

c)

Current asset

d)

Fixed asset

6.

Residual interest in the net asset of an entity that remains after deducting its liabilities is

a)

Owner Equity

b)

Liabilities

c)

Assets

d)

Expenses

7.

All of following are Expenses except

a)

wages

b)

rent payable

c)

delivery charge

d)

salaries

8.

All economic costs that a business incur through its operation to earn revenues?

a)

Asset

b)

Drawing

c)

Expense

d)

Revenue

9.

All of the following are Liabilities except

a)

Notes Payable

b)

Unearned Revenue

c)

Accounts Receivable

d)

Mortgage Payable

10.

All are examples of intangible assets EXCEPT

a)

Dividends

b)

Copyright

c)

Logo

d)

Trademark