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12A - 4th Quarter Quiz 3

Total questions: 20

Worksheet time: 10mins

Name
Class
Date
1.

What is an asset?

a)

An item of property owned by a person or company

b)

An item owned by a business that lasts for several years.

2.

Which of the following reasons is not a purpose of investment

a)

Accretion of wealth

b)

ownership control

c)

meeting business requirements

d)

Payment of loans

3.

The following are financial assets except,

a)

Non-trading equity securities

b)

investment in subsidiary

c)

investment in joint venture

d)

investment property

4.

Generally, investments are classified in the balance sheet as

a)

Current asset

b)

Non-current asset

c)

either current asset or non-current assets

d)

none of the above

5.

Financial Asset is any asset that is

a)

Cash

b)

A contractual right to exchange financial instrument with another entity under conditions that are potentially unfavorable

c)

both choices are true

d)

none of the above

6.

Financial Assets are fair value through profit or loss may classify as

a)

equity securities and debt securities

b)

equity securities only

c)

debt securities only

d)

none of the above

7.

The following financial assets shall be measured at "fair value through profit or loss" except

a)

Trading securities

b)

Investment in quoted equity instruments

c)

Financial assets that are irrevocably designated as Fair value through profit or loss

d)

Debt Investment measured at fair value through profit or loss "bu default" in accordance with PFRS 9

e)

all of the above are measured at fair value through profit or loss

8.

A financial security that generally has a longer

term than a bill, but a shorter term than a

bond.

a)

Notes

b)

Bills

c)

Stocks

d)

Bonds

9.

A contract between an insured and an insurer who

promises to pay a designated beneficiary a sum of

money (the "benefits") in exchange for a premium,

upon the death of the insured person.

a)

Pre need Plan

b)

Life Insurance Plans

c)

Mortgage Loans

d)

Prepaid Insurance

10.

Helen has accumulated money from her daily allowance. She is looking for the best way to invest her money. She learned that Peter was in need of money for the expansion of his business. In this scenario, Helen is the ______.

a)

User of Funds

b)

Sources of Funds

11.

Helen has accumulated money from her daily allowance. She is looking for the best way to invest her money. She learned that Peter was in need of money for the expansion of his business. Here, Peter is the _______.

a)

User of Funds

b)

Sources of Funds

12.

How transactions between suppliers and users of funds take place. How would they prove that there was a transaction so that the demander will be able to repay the supplier on time and at the right amount?

a)

Verbal Agreement

b)

Written Agreement

13.

Why is the cash flow important?

a)

To know the available cash to pay

b)

To know if the business is being efficient with its cash

c)

To avoid insolvency

d)

All are correct

14.

Which one is the formula for an accounting equation?

a)

Assets = Liabilities - Shareholder's Equity

b)

Assets = Liabilities + Shareholders' Equity

c)

Shareholder's Equity = Assets + Liabilities

15.

Why is the cash flow forecast important?

a)

To know if the business is holding too much cash that could be used in a more profitable way.

b)

To know how much money ask the bank for.

c)

To help the manger to know the available cash to pay/purchase.

d)

All the above.

16.

What means "cash flow as a liquid asset"?

a)

That it assess a company's profitability.

b)

That is immediately available for spending on goods and services.

c)

That it includes all purchases of capital assets and investments in other business ventures.

d)

That it represents the cash a company generates after accounting for cash outflows to support operations and maintain its capital assets.

17.

Which of these is NOT a goal of the cash flow forecast?

a)

Start up a business

b)

Run an existing business

c)

Be 100% accurate

d)

Keep the bank informed

18.

Which one of the following ISN’T a way of cash outflow?

a)

Purchasing goods & services

b)

Paying wages, salaries and expenses

c)

Paying creditors

d)

Borrowing money from external sources

19.

Which of these ISN’T a way of holding working capital?

a)

Cash

b)

A company car

c)

Debtors

d)

Inventories

20.

A (a)   is an investment that allows one to gain partial ownership of a company.