wayground logo

Free Printable Worksheets

Font size

S
M
L
XL
Worksheets

EST REVIEW 2022

Total questions: 24

Worksheet time: 12mins

Name
Class
Date
1.

How many financial accounting conventions and principles are there?

a)

5

b)

4

c)

7

d)

6

2.

This principles requires the owner of the business to keep their personal transactions separate from those of the buiness.

a)

accounting entity

b)

historical cost

c)

monetary

d)

materiality

3.

Requires all balance sheet assets to be valued at the origional cost.

a)

historical cost

b)

accounting period

c)

monetary

d)

materiality

4.

The accounting period assumption cannot be longer than...

a)

12 months

b)

3 months

c)

1 month

5.

It is assumed that the business will continue indefinitely.

a)

going concern

b)

accounting entity

c)

historical cost

d)

accounting period

6.

A vehicle purchased for $15,000 five years ago is shown in the Balance Sheet at a cost of $15,000.

a)

going concern

b)

historical cost

c)

accounting period

d)

monetary

7.

Classify all the assets

a)

cash in the till

b)

mortgage

c)

accounts receivable

d)

cash in the bank

e)

car loan

8.

Classify the equity.

a)

furniture

b)

drawings

c)

owners interest in the business

d)

stock/inventory

9.

Classify the item: fixtures and fittings

a)

equity

b)

liability

c)

expenses

d)

assets

10.

Classify the item: cash at bank

a)

assets

b)

equity

c)

liabilities

d)

expenses

e)

income

11.

Classify the item: trade payable

a)

assets

b)

equity

c)

liabilities

d)

expenses

12.

Classify the items: capital

a)

assets

b)

equity

c)

liabilities

d)

expenses

13.

Preparation of trial balance is

a)

complusory

b)

optional

14.

Trial balance can be prepared

a)

at any time of the year

b)

at the end of the year

c)

in the beginning of the year

15.

Trial balance is prepared from

a)

ledger

b)

ledgers and journal

c)

ledger and cash book

d)

none of these

16.

Preparation of trial balance helps in

a)

judging the financial position

b)

locating errors of all types

c)

preparation of final account

d)

none of these

17.

What should I do before next Thursday?

a)

Study for the EST's!!!!!!!

b)

Watch Netflix

c)

Watch Disney+

d)

Watch Stan

18.

Select ALL the expenses

a)

cost of sales

b)

rent

c)

petrol

d)

gst payable

19.

Land is a

a)

liability

b)

asset

c)

income

d)

expense

20.

Fee income is a

a)

income

b)

liability

c)

asset

d)

expense

21.

Petty cash

a)

expense

b)

asset

c)

liability

d)

income

22.

Loan from bank

a)

income

b)

asset

c)

liability

d)

expense

23.

any account which is 'prepaid'

a)

asset

b)

income

c)

liability

d)

expense

24.

True or False. A general ledger contains all assets, liabilities, income, and expenses of a business.

a)

true

b)

false