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Worksheets

SOCI & SOFP

Total questions: 25

Worksheet time: 13mins

Name
Class
Date
1.

Which one of the following is a current asset?

a)

Mortgage

b)

Stock

c)

Trade creditors

d)

Sales revenue

2.

Which one of the following is a current asset?

a)

Gross profit

b)

Retained earnings

c)

Trade creditors

d)

Trade debtors

3.

Which one of the following is a non current asset?

a)

Badwill

b)

Goodwill

c)

Cashwill

d)

Sharewill

4.

Which one of the following is a non current asset?

a)

Stock

b)

Cash

c)

Machinery

d)

Dividends payable

5.

A non current asset may also be referred to as a ???

a)

fixed asset

b)

sealed asset

c)

floated asset

d)

current liability

6.

A statement of comprehensive income is also known as what??

a)

Balance sheet

b)

Break even analysis

c)

Cash flow forecast

d)

Profit & loss account

7.

A statement of financial position is also known as what ???

a)

Current ratio

b)

Balance sheet

c)

Cash flow forecast

d)

Profit & loss account

8.

Which one of the following is an example of a non current asset ???

a)

Tax payable

b)

Inventories

c)

Vehicle

d)

Trade payables

9.

Profit kept in the business and not paid out as dividends to shareholders = ???

a)

Retained assets

b)

Retained liabilities

c)

Retained earnings

d)

Retained balance

10.

Goodwill is an ____ asset.

a)

income

b)

introverted

c)

invisible

d)

intangible

11.

Cash at bank and in hand is a ???

a)

Non current asset

b)

Current asset

c)

Current liability

d)

Dividend

12.

The amount of money invested into the business by shareholders in exchange for shares = ???

a)

Share capital

b)

Other reserves

c)

Share continent

d)

Share pool

13.

Example of a non current liability = ???

a)

Trade payables

b)

Bank overdraft

c)

Bank loan

d)

Trade receivables

14.

Trade receivables are also known as what ???

a)

Trade supplier

b)

Trade debtors

c)

Trade creditors

d)

Trade income

15.

Trade payables is also known as what ???

a)

Trade debtor

b)

Trade interest

c)

Trade creditor

d)

Trade supplier

16.

Gross profit formula = ???

a)

Sales revenue / Cost of sales x 100

b)

Sales revenue - Cost of sales - Other expenses

c)

Sales revenue x Cost of sales

d)

Sales revenue - Cost of sales

17.

Money received from selling good/services to customers = ???

a)

Cost of sales

b)

Revenue

c)

Interest received

d)

Share capital

18.

Cost of sales include ???

a)

Current assets

b)

Non current liabilities

c)

Dividends

d)

Raw materials

19.

Document that shows assets, liabilities and capital of a business = ???

a)

Break even analysis

b)

Statement of comprehensive income

c)

Statement of profit and loss

d)

Statement of financial position

20.

Document which outlines the revenue and expenses of a business = ???

a)

Statement of comprehensive income

b)

Cash flow forecast

c)

Statement of financial position

d)

Balance sheet

21.

Interest payable is an example of what ???

a)

Operating profit

b)

Cost of sales

c)

Finance costs

d)

Current asset

22.

____ are the debts of a business.

a)

Dividends

b)

Liabilities

c)

Assets

d)

Share capital

23.

Which one of the following is not a type of profit shown on a SOCI??

a)

Operating profit

b)

Gross profit

c)

Retained profit

d)

Net profit

24.

Stock is also known as ???

a)

Antiquities

b)

Provisions

c)

Inventories

d)

Equivalents

25.

Financial accounts are submitted to who ???

a)

MENSA

b)

UNICEF

c)

GDPR

d)

HMRC