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Accounting Final exam review quiz

Total questions: 15

Worksheet time: 8mins

Name
Class
Date
1.

Accounting equation - Terry started his business by transferring R206 000 cash into the business .

a)

Debit bank , credit capital

b)

Debit bank , credit capital

c)

Credit Capital, debit bank

2.

Accounting equation - Issued a cheque to Nashua for R420 to pay for cell - phone chargers

a)

Debit bank , credit cell -phone chargers

b)

Debit cell - phone chargers, Debit bank

c)

Debit Cell - phone chargers , Debit bank

3.

True or false

The accounting equation is assets = owner's equity + liabilities

a)

True

b)

False

4.

Accounting equation

Received a loan of R100 000 from JK Loans

a)

Debit Bank credit Loans (creditors control)

b)

Debit loans (creditors control , credit bank

5.

Accounting equation

Bought trading stock for R90 000 on credit from Tony wholesalers

a)

increase liabilities and increase assets

b)

Increase assets , decrease liabilities

c)

Increase assets , increase owner's equity

6.

General Journal select the correct journal narration

Y. Shelley's account of R800 has been overdue for three months . Charge her R39 interest on overdue account.

a)

Charge interest on overdue account

b)

Bad debts written off

c)

Owner took stock for personal use

7.

General Journal select the correct journal entry

Covert Budget stores was informed that N. Phillips had been declared insolvent . Her estate paid 40c in the rand . The balance of her account must be written off

a)

Debit Bad debts

Credit Debtors control

Bad debts written off

b)

Credit Bad debts

Debit Debtors control

Bad debts written off

c)

Debit Bad debts

credit Debtors control

Debtor declared insolvent

8.

General Journal

The photocopier machine was repaired by Cel - Mid Technology at a total cost of R646 . The amount was posted to the equipment account . The error must be corrected

a)

Debit equipment

Credit repairs

Correction of error

b)

Debit repairs

Credit equipment

Bad debts must be written off

c)

Debit repairs

Credit equipment

Correction of error

9.

How can one calculate net salary ?

a)

Gross salary minus total deductions

b)

Net salary plus total deductions

c)

Gross salary plus total deductions

d)

Gross salary multiply total deductions

10.

Accounting equation

Damaged stock returned by a debtor

a)

stock increase , debtors control decreases

b)

Stock decreases , debtors control decreases

11.

General Journal

Owner took merchandise of R 360 for personal use

a)

Debit merchandise

Credit personal use

Owner took goods for personal use

b)

Debit drawings

Credit stock

owner took goods for personal use

c)

Debit personal use

Credit merchandise

owner took goods for personal use

12.

Accounting equation

Restore the petty cash amount

a)

debit assets , debit owner's equity

b)

credit owner's equity debit assets

c)

debit assets , credit assets

13.

UIF is what percentage of gross salary ?

a)

2%

b)

1%

c)

3%

d)

0%

14.

General journal

Merchandise sold to Y. Shelley for R200 was wrongly posted account of Y , Shallow . The error must be corrected

a)

debit Y. Shelley

credit Y. Shallowww

correction of error

b)

credit Y. Shallow

debit Y. Shelley

correction of error

c)

debit Y. Shelley

credit Y. Shallow.

correction of error

15.

Accounting equation

The owner took stationery for his on personal use

a)

increase owners's equity , decrease owners' s equity

b)

Increase assets , increase owners equity

c)

decrease owner`s equity , decrease assets

d)

Increase owner's equity, decrease liabilities