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Worksheets

Accouting

Total questions: 20

Worksheet time: 11mins

Name
Class
Date
1.

Assets=Liabilities-Owner's Equity is the accounting equation

a)

TRUE

b)

FALSE

2.

What type of an account is cash?

a)

ASSET

b)

LIABILITIES

c)

OWNER'S EQUITY

3.

What type of an account is Capital?

a)

ASSET

b)

LIABILITIES

c)

OWNER'S EQUITY

4.

Paid cash on Account- which 2 accounts are being affected?

a)

CASH & ACCOUNTS PAYABLE

b)

CASH & CAPITAL

c)

CASH & SUPPLIES

d)

SUPPLIES & ACCOUNTS PAYABLE

5.

Owner invests $1200 cash into their business.

Which 2 accounts are being affected?

a)

ACCOUNTS PAYABLE & CAPITAL

b)

CASH & ACCOUNTS PAYABLE

c)

CAPITAL & CASH

d)

CASH & SUPPLIES

6.

The accounting equation must always be

a)

balanced

b)

uneven

c)

zero

d)

equal to the square root of 5

7.

Bought supplies on account

Which 2 accounts are being affected?

a)

CASH & SUPPLIES

b)

SUPPLIES & CAPITAL

c)

ACCOUNTS PAYABLE & CASH

d)

ACCOUNTS PAYABLE & SUPPLIES

8.

__________________ is the language of business.

a)

Finance

b)

Business Essentials

c)

Accounting

d)

English

9.

Double entry in accounting means there must be________ entries for every transaction?

a)

two

b)

Three

c)

six

d)

one

10.

A general Leger/T) has a ______ and _______ side.

a)

cash receipt and debtors

b)

debit and payments

c)

debit and credit

d)

creditors and debtors

11.

Assets increase on the ________ side?

a)

subsidiary

b)

T-account

c)

credit

d)

debit

12.

owners equity decreases on the _________ side?

a)

credit

b)

debit

c)

payments

d)

liability

13.

assets decreases on the _______ side?

a)

debit

b)

two

c)

credit

d)

sixth

14.

________ are debts of the business?

a)

assets

b)

liabilities

c)

owners equity

d)

vehicles

15.

Equipment are an example of an/a ______?

a)

loan

b)

asset

c)

liability

d)

owners equity

16.
How would an accountant record an increase in cash?
a)
Debit
b)
Credit
17.
How would an accountant record an increase in sales?
a)
debit
b)
credit
18.
Expense
a)
debit
b)
credit
19.
credits on the
a)
left
b)
right
20.
Any amounts owed by a business and reported on the balance sheet are referred to as ________________.
a)
assets
b)
liabilities
c)
profit
d)
expenses