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XI Accountancy

Total questions: 20

Worksheet time: 10mins

Name
Class
Date
1.

AICPA stands for (a)   (Fill in the Blank)

2.

Examples of capital expenditure

a)

Purchase of machinery

b)

Cost of leasehold land

c)

Cost of purchased Goodwill

d)

All the above

3.

Double entry system means

a)

Twice recorded

b)

Once in ledger once in journal

c)

Recording of both aspects of transaction

d)

None of these

4.

Amount invested by proprietor in business

a)

investment

b)

Capital

c)

drawing

d)

None of these

5.

Trade discount means

a)

Cash discount

b)

No discount

c)

Reduction in price

d)

None of these

6.

Current assets example

a)

Debtors

b)

Capital

c)

Drawing

d)

Furniture

7.

a person who owes money to a firm against goods sold is called

a)

Creditor

b)

Debtor

c)

Both a and b

d)

None of these

8.

Goods taken by the Proprietor for personal use is

a)

Sales

b)

Drawings

c)

Purchases

d)

None of these

9.

A liability arises because of

a)

Cash transactions

b)

Credit Transactions

c)

Cash as well as Credit transactions

d)

None of these

10.

Which of the following is not a fixed asset

a)

Building

b)

Plant and machinery

c)

Balance with Bank

d)

Goodwill

11.

Which of the following will not be recorded in the books of account

a)

Sales of goods

b)

Payment of salary

c)

Quality of Staff

d)

Purchase of goods

12.

A person to whom money is owed by a firm for purchase of goods is called

a)

Debtor

b)

Creditor

c)

Drawer

d)

None of these

13.

Those Assets which are acquired for the purpose of increasing the earning capacity of the business is called

a)

Financial assets

b)

Current Assets

c)

Fixed Assets

d)

None of these

14.
Who are the Internal users of Accounting Informations ?
a)
Potential Investers
b)
Creditors
c)
management
d)
Employees
15.
Who is the external users of Accounting information ?
a)
Researchers
b)
Government
c)
Potential investors
d)
All the above
16.
Which of the following is not the limitation of accounting ?
a)
Based on Acccounting Convention
b)
Evidence in legal matters
c)
Incomplete Information
d)
Omission of qualitative Information
17.
Which of the following transactions is not in financial charecter ?
a)
purchases of assets on credit
b)
purchases of assets on cash
c)
withdrew of money for personal use
d)
strike of employee
18.
If accounting information is based on facts and it is verified by ducuments it has quality of what?
a)
relevence
b)
reliability
c)
understability
d)
compareability
19.
Current Liabilities do not include.....
a)
B/P
b)
Creditors
c)
O/s Expenses
d)
Debtors
20.

Bank Loan is a Current Liabilities

a)

True

b)

False