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A2 - Ch 7 - 7.2 Balance sheet

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

Which one of the following is a current asset?

a)

inventory

b)

land

c)

machinery

d)

share capital

2.

Which of the following is a current liability?

a)

cash

b)

long-term loan

c)

payable

d)

receivable

3.

Which one of the following is a non-current asset?

a)

bank overdraft

b)

cash

c)

inventory

d)

machinery

4.

What are items that are owned by an organisation?

a)

Assets

b)

Liabilities

c)

Equity

d)

Loans

5.

Fill in the blank. Non-current assets tend to be owned by an organisation for a period of ______ than one year

a)

more

b)

less

c)

none of the answers

6.

Fill in the blank. _________ assets are non-current assets that do not have a physical presence but have a value to the firm​.

a)

Tangible

b)

Intangible

c)

Inventory

d)

Cash

7.

What are the items that arise from increases in value of the company, which are not distributed to shareholders as dividends, but are retained by the business for future use​?

a)

Loans

b)

Reserves and retained earnings

c)

Working capital

d)

Share capital

8.

What are debts scheduled for repayment within a year?

a)

Current liabilities

b)

Non-current liabilities

c)

Debentures

d)

Mortgages

9.

Select all of the types of goodwill

a)

Copyrights

b)

Patents

c)

Brand names

d)

Inventory

10.

What is the balance sheet equation?

a)

Assets + Liabilities = Equity

b)

Assets = Liabilities + Equity

c)

Assets = Liabilities - Equity

d)

Liabilities - Assets = Equity