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Introduction To Accounting:

Total questions: 13

Worksheet time: 7mins

Name
Class
Date
1.

The rate of allowance given by a creditor to a debtor, if he pays his debts before the due date of payment is normally: 2015

a)

A. 2%

b)

B. 5%

c)

C. 10%

d)

D. 15

2.

Person who owes money to a business is known as a: 2016

a)

A. Creditor

b)

B. Debtor

c)

C. investor

d)

D. Solvent

3.

Received cash from Bilal will affect: 2016

a)

A. Cash and creditors

b)

B. Cash and stock

c)

C. Cash and owner's equity

d)

D. Cash and debtors

4.

Discount allowed is: 2016

a)

A. An expense

b)

B. A liability

c)

C. A revenue

d)

D. An asset

5.

A claim of the supplier in the business is called: 2016

a)

A. Asset

b)

B. Liability

c)

C. Expense

d)

D. Revenue

6.

_________are the persons from whom the goods are purchased on credit: 2017

a)

A. Debtors

b)

B. Creditors

c)

C. Owners

d)

D. Investors

7.

In sole proprietorship business income tax is treated as: 2017

a)

A. Expense

b)

B. Drawings

c)

C. Cost

d)

D. Revenue

8.

Which of the following normally has a debit balance? 2017

a)

A. Capital account

b)

B. Creditor account

c)

C. Motor vehicle account

d)

D. Loan account

9.

Accounts which keep records of expenses, gain and losses are called: 2018

a)

A. Personal Accounts

b)

B. Nominal Accounts

c)

C. Real Accounts

d)

D. Partnership Accounts

10.

Management accounting provides invaluable services to management in performing: (Year 2019)

a)

A. All management functions

b)

B. Controlling functions

c)

C. Co-coordinating management functions

d)

D. Recording of financial data functions

11.

Double entry means: 2019

a)

A. A Entry in two sets of books

b)

B. Entry at two dates

c)

C. Entry for two aspects of one transaction

d)

D. Entry in two sides of account

12.

All those things which are purchased for re-sale purpose are called: 2019

a)

A. Assets

b)

B. Goods

c)

C. Sale

d)

D. Trade

13.

Interest on capital is: 2019

a)

A. An expense

b)

B. An income

c)

C. An asset

d)

D. A liability