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Worksheets

Non Integrated Accounts

Total questions: 12

Worksheet time: 6mins

Name
Class
Date
1.

Under Non-Integrated system _____ set of accounts books are maintained.

a)

one

b)

two

c)

three

d)

four

2.

In cost accounts _____ accounts are not maintained.

a)

personal

b)

personal & real

c)

personal, real & nominal

d)

nominal

3.

__________ contains each item of stores.

a)

General Ledger Adjustment A/c

b)

Stores Ledger Adjustment A/c

c)

WIP Ledger Adjustment A/c

d)

Finished Goods Ledger Adjustment A/c

4.

Cost of unfinished work is shown by _____ Ledger.

a)

General Ledger Adjustment A/c

b)

Stores Ledger Adjustment A/c

c)

WIP Ledger Adjustment A/c

d)

Finished Goods Ledger Adjustment A/c

5.

Issue of material is _____ to stores ledger control A/c.

a)

debited

b)

credited

c)

over absorbed

d)

under absorbed

6.

Under / over absorption of overheads is shown by _____.

a)

Factory Overheads Control A/c

b)

General Ledger Adjustment A/c

c)

WIP Ledger Adjustment A/c

d)

Finished Goods Ledger Adjustment A/c

7.

N. P. / N. L. as per cost A/c is shown by _____.

a)

Costing Profit & Loss A/c

b)

General Ledger Adjustment A/c

c)

WIP Ledger Adjustment A/c

d)

Finished Goods Ledger Adjustment A/c

8.

Control Accounts provide a basis for reconciliation.

a)

True

b)

False

9.

Cost of Goods remaining unsold is shown by finished Goods ledger control A/c.

a)

True

b)

False

10.

Finished Goods Ledger contains an account for ____________

a)

each item of stores.

b)

each item of finished product.

c)

each item of component

d)

each item of work in progress

11.

Wages control A/c is debited by ___________

a)

Direct wages only.

b)

Indirect wages only.

c)

Direct & Indirect wages.

d)

Wages & Factory Overheads

12.

Overhead Adjustment A/c is debited by

a)

Under absorbed overheads

b)

Over absorbed overheads.

c)

Factory Overheads

d)

Administrative Overheads