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Midterm Quiz 1 - Part 2

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

The company issues P20,000 shares of common stock for cash.

a)

Increase in asset; Increase in equity

b)

Decrease in asset; Decrease in equity

c)

Increase in asset; Increase in liability

d)

Decrease in liability; Decrease in equity

2.

Receipt of P4,000 cash in advance from a customer for services not yet rendered.

a)

Increase in asset; Increase in equity

b)

Decrease in asset; Decrease in equity

c)

Increase in asset; Increase in liability

d)

Decrease in liability; Decrease in equity

3.

Provides P5,500 in services to a customer who asks to be billed for the services.

a)

Increase in asset; Increase in equity

b)

Decrease in asset; Decrease in equity

c)

Increase in asset; Increase in liability

d)

Decrease in liability; Decrease in equity

4.

Distributed P100 cash in dividends to stockholders.

a)

Increase in asset; Increase in equity

b)

Decrease in asset; Decrease in equity

c)

Increase in asset; Increase in liability

d)

Decrease in liability; Decrease in equity

5.

A company purchased a building twenty years ago for P150,000. The building currently has an appraised market value of P235,000. The company reports the building on its balance sheet atP235,000. What concept or principle has been violated?

a)

separate entity concept

b)

recognition principle

c)

monetary measurement concept

d)

cost principle

6.

What is the impact on the accounting equation when a current month’s utility expense is paid?

a)

both sides increase

b)

both sides decrease

c)

only the Asset side changes

d)

neither side changes

7.

What is the impact on the accounting equation when a payment of account payable is made?

a)

both sides increase

b)

both sides decrease

c)

only the Asset side changes

d)

neither side changes

8.

What is the impact on the accounting equation when an accounts receivable is collected?

a)

both sides increase

b)

both sides decrease

c)

only the Asset side changes

d)

the total of neither side changes

9.

What is the impact on the accounting equation when a sale occurs?

a)

both sides increase

b)

both sides decrease

c)

only the Asset side changes

d)

neither side changes

10.

What is the impact on the accounting equation when stock is issued, in exchange for assets?

a)

both sides increase

b)

both sides increase

c)

only the Asset side changes

d)

neither side changes