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20.2: Preparing Financial Statements

Total questions: 20

Worksheet time: 16mins

Name
Class
Date
1.

What is the purpose of the Statement of Financial Position?

a)

inform stakeholders the assets and liabilities of business

b)

provides information on how resources are obtained and used and the claim by the owner on the net assets of the business at a point in time.

c)

provides information on how resources are obtained and used in the business at a point in time.

d)

inform stakeholders the owner's equity of business

2.

Which account is classified as an Expense?

a)

Auto Loan

b)

college Fund

c)

Bank Account

d)

Cell phone bill

3.

Which account is classified as an Asset?

a)

Concert Tickets

b)

Babysitting payment

c)

Allowance

d)

Cash

4.

Which account is classified as an Liability?

a)

Concert Tickets

b)

Bank Account

c)

Credit Card

d)

Bus Pass

5.

The financial statements of a business enterprise include:

_________________

a)

Balance sheet

b)

Statement of Profit and loss

c)

Cash flow statement

d)

All the above

6.

The financial statement that reports whether the business earned a profit and also lists the revenues and expenses is called the:

a)

Statement of Financial position

b)

Statement of Changes in Equity

c)

Statement of Cash Flows

d)

Income Statement

7.

Which Statement would give users information on how cash has been utilised in the company?

a)

Statement of Cash Flow

b)

Statement of Financial Position

c)

Statement of Changes in Equity

d)

Statement of Consolidated Income

8.

Gross profit is calculated by...

a)

Revenue - Total Costs

b)

Revenue + Variable Costs

c)

Revenue - Cost of Sales

d)

Revenue - Fixed Costs

9.

How do you calculate net profit?

a)

Gross profit - expenses

b)

Revenue - total costs

c)

Gross profit - variable costs

d)

Revenue - indirect costs

10.

COGS stands for

a)

cost of goods sales

b)

cost of goods serviced

c)

cost of goods sold

11.
Examples may include salaries, utilities, rent, insurance, and office supplies.
a)
Revenue
b)
Expense
c)
Net Income
d)
Net Loss
12.

Revenue = 1000

Cost of Goods Sold = 200

Expenses = 300

Gross Profit = ?

a)

800

b)

500

c)

700

d)

300

13.

Revenue = 1000

Cost of Goods Sold = 200

Expenses = 300

Net Profit = ?

a)

800

b)

500

c)

700

d)

300

14.

Net Profit = 500

Revenue = 2000

Expenses = 1000

Cost of Goods Sold = ?

a)

1500

b)

1000

c)

3000

d)

500

15.

Which one is right?

a)

Asset = Owner's equity + Liability

b)

Asset = Owner's equity - Liability

c)

Asset + Owner's equity = Liability

d)

Asset + Owner's equity = expense

16.

Mr.W has current assets of $500 and total assets of $1500. ABC has current liabilities of $300 and total liabilities of $800. What is the amount of ABC's owner's equity

a)

200

b)

700

c)

900

d)

800

17.

Which of the following would normally be a current liability?

a)

Note Payable Due In Two Years

b)

Unearned Revenue

18.

The amount of cash moving into and out of a business

a)

Cash Flow

b)

Net Worth

19.

purchasing an asset would be an example of

a)

cash inflow

b)

cash outflow

20.

Based on the above information, what amount will the corporation report as Net Cash Provided by Operating Activities on the cash flow statement?

a)

65, 000

b)

125, 000

c)

155, 000