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Book-keeping (Chapter 1 & 2)

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

A business prepares its accounts on the basis that it will continue to trade for the foreseeable future. Which accounting concept is being applied?

a)

Accounting period

b)

Accounting Entity

c)

Going Concern

d)

Accrual Concept

2.

Example of internal users of accounting information.

a)

Government

b)

Suppliers

c)

Customers

d)

Employees

3.

Cash in hand belongs to...

a)

Non-current Assets

b)

Current Assets

c)

Owner's Equity

d)

Income

4.

Accounts Payable belongs to...

a)

Expenses

b)

Non-current Liabilities

c)

Current Liabilities

d)

Current Assets

5.

Drawings belongs to...

a)

Income

b)

Expenses

c)

Current Liabilities

d)

Owner's Equity

6.

Fixtures and Fittings are non-current assets.

a)

True

b)

False

7.

Mortgage Loan is an expenses.

a)

True

b)

False

8.

Which of the following is not an expense of a business?

a)

Advertising

b)

Commission

c)

Sales

d)

Discounts Allowed

9.

Which of the following is an income of a business?

a)

Discounts Received

b)

Returns Outwards

c)

Rental

d)

Motor Vehicles

10.

Interest on bank overdraft is...

a)

Expenses

b)

Income

c)

Owner's Equity

d)

Liabilities