wayground logo

Free Printable Worksheets

Font size

S
M
L
XL
Worksheets

Principles of Accounts Revision Quiz

Total questions: 20

Worksheet time: 20mins

Name
Class
Date
1.

What is a Balance Sheet?

a)

A book that shows only assets.

b)

It is a financial statement that shows the assets, liabilities, and capital of a business at a specific date.

c)

A statement that shows liabilities and capital at a specific date.

d)

Is a written document of a business.

2.

True or False. The Balance Sheet is also known as the Statement of Financial Position.

a)

True

b)

False

3.

The most liquid asset is.....

a)

Cash

b)

Property

c)

Motor Vehicle

d)

Fittings

4.

How many books of original entries are there?

a)

5

b)

6

c)

4

d)

7

5.

The picture above represents which format of the balance sheet?

(a)  

6.

True or False. The statement of financial position may be presented in one of two formats: The Horizontal or Vertical Format.

a)

True

b)

False

7.

Purchase goods on credit from Sofea.

a)

Sales Journal

b)

Purchase Journal

c)

Cash Book

d)

Purchase Return Journal

8.

Which of the following is not a Book of Prime Entry?

a)

Sales Journal

b)

Cashbook

c)

Purchases Journal

d)

Sales Ledger

9.

Cashbook is used to record all cash and bank transactions

a)

True

b)

False

10.

An article is subject to a 20% trade discount. Its listed

price is $600. What is the sale price?

a)

$120

b)

$480

c)

$580

d)

$720

11.

Bookkeeper discovers that an amount paid to a

supplier has been wrongly entered in another

supplier’s account. What book of original entry will

the bookkeeper use when correcting this error?

a)

Cash book

b)

General Journal

c)

Purchases Day Book

d)

Sales Day Book

12.

Supplier found that it has undercharged business for the goods bought earlier

a)

Debit note received

b)

Debit note issued

c)

Credit note received

d)

Credit note issued

13.

The business returned some faulty goods to supplier

a)

Debit note received

b)

Debit note issued

c)

Credit note recieved

d)

Credit note issued

14.

True or False. The Return Outwards Journal/Return Outwards Day Book: this is used to record goods returned to the business by its customers.

a)

True

b)

False

15.

The three (3) types of ledgers are:

(a)  

16.

The two (2) types of transactions are:

a)

Cash Transaction

b)

Debit Transaction

c)

Credit Transaction

17.

What is true about the source document?

a)

A source document captures the key information about a transaction, such as the names of the parties involved.

b)

A source document is an original document that contains the details of a business transaction.

c)

A source document captures the key information about a transaction, such as the amounts paid (if any), the date, and the substance of the transaction.

d)

All of the above

18.

The diagram above represents which cycle?

a)

Maths Cycle

b)

Book-keeping Cycle

c)

The Accounting Cycle

19.

The picture above represents which source document?

a)

Sales Invoice

b)

Credit Note

c)

Petty Cash Voucher

d)

Receipt

20.

What goes up but never comes down?

a)

Aeroplane

b)

Water

c)

Rain

d)

Your age