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Final Accounts/Financial Statements

Total questions: 14

Worksheet time: 7mins

Name
Class
Date
1.

Drawings are deducted from: (Year 2015/16)

a)

Sales

b)

Income

c)

Capital

d)

Expenses

2.

A prepaid expense is: (Year 2015)

a)

An asset

b)

A liability

c)

An expense

d)

An income

3.

Adjusting entries are made: (Year 2015/17)

a)

During the accounting period

b)

At the end of accounting year

c)

In the beginning of the year

d)

At any time

4.

All revenue expenditures are taken to: (Year 2015)

a)

A Trading Account

b)

Trading and Profit or Loss Account

c)

Profit or Loss Account

d)

Balance Sheet

5.

All those expenses which are due but not yet paid are called: (Year 2016)

a)

Advance expenses

b)

Outstanding expenses

c)

Accrued revenue

d)

Prepaid revenue

6.

Withdrawal of goods by the owner for his personal use must be credited to: (Year 2016)

a)

Supplier's A/C

b)

Goods A/C

c)

Purchaser's A/C

d)

Drawings A/C

7.

Provisions for bad debts should appear in the balance sheet as: (Year 2016)

a)

A fictitious asset

b)

A deduction from the debtors

c)

An addition to the goodwill

d)

Part of the share capital

8.

Goodwill, patent, copyrights and trade mark are: (Year 2016)

a)

Wasting assets

b)

Intangible assets

c)

Fictitious assets

d)

Liquid assets

9.

Which one of the following is direct expense? (Year 2016)

a)

Customs duty

b)

Wages

c)

Carriage

d)

All of these

10.

Outstanding expense given in adjustments is a/an: (Year 2017/18)

a)

Asset

b)

Expense

c)

Liability

d)

Drawing

11.

Interest on drawings is alan: (Year 2017)

a)

An Asset

b)

Expense

c)

Revenue

d)

Liability

12.

Interest due but not received is alan: (Year 2017)

a)

Outstanding expense

b)

Accrued income

c)

Prepaid expense

d)

Unearned income

13.

If the closing stock appears in the trial balance, it is taken only to the: (Year 2018)

a)

Profit and Loss Account

b)

Trading Account

c)

Balance Sheet

d)

Final Account

14.

Which one of the following is a direct expense? (Year 2018)

a)

Packing expense

b)

Manufacturing expense

c)

Advertising expense

d)

Traveling expense