wayground logo

Free Printable Worksheets

NEW

Font size

S
M
L
XL
Worksheets

Basic Accounting

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

Steve sold goods to Lee. Lee promises to pay the full amount two months after the date of sale. What type of transaction is this from Lee’s point of view?

a)

Cash sale

b)

Cash purchase

c)

Credit sale

d)

Credit purchase

2.

A debit entry denotes:

a)

Increase in equity

b)

Decrease in expenses

c)

Increase in income

d)

Increase in assets

3.

Which of the following is a capital expenditure?

a)

Wages paid to the machine operator.

b)

Expense on electric power used to run the machine.

c)

Rent of the premise where the machine is placed.

d)

Carriage paid on the purchase of a machine.

4.
The left side of a T-Account is called
a)
Debit
b)
Credit
c)
Left Side
d)
Right Side
5.

It is the art of analyzing financial transactions and economic events, recording them, classifying them into accounts, summarizing them, reporting, and interpreting the results.

a)

Bookkeeping

b)

Journalizing

c)

Accounting

d)

Auditing

6.
A list of accounts used by a business.
a)
accounting equation
b)
chart of accounts
c)
temporary accounts
d)
permanent accounts
7.

Mr. Moonrise started a business for buying and selling of stationery with ₹5,00,000 as an initial investment. Of which he paid ₹1,00,000 for furniture, ₹2,00,000 for buying stationery items. The amount of capital will be

a)

₹2,00,000

b)

₹5,00,000

c)

₹1,00,000

d)

₹3,00,000

8.
The normal balance for Cash is a 
a)
Debit
b)
Credit
9.
Amount owed by a business
a)
liability
b)
asset
c)
capital
d)
account
10.
______________________ is the transfer of journalized transactions to their accounts.
a)
Posting
b)
Recording
c)
Updating
d)
Journalizing