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BATTLE OF THE DESCENDANTS (EASY)

Total questions: 10

Worksheet time: 7mins

Name
Class
Date
1.

The overall objectivity of accounting is

a)

To provide the information that the managers of an entity need to control the operations

b)

to provide information that the creditors can use in deciding whether to make additional loans

c)

to measure the periodic income of the entity

d)

to provide quantitative financial information about an entity that is useful in making economic decision

2.

Victoria, a CPA, is employed in MH Company as the company's chief accountant.

In this case, Victoria is practicing her profession under what scope?

a)

Public accountancy

b)

Commerce and industry

c)

Academe

d)

Government

3.

The _____________ concept assumes that the business has an indefinite economic

life.

a)

objectivity

b)

going concern

c)

accounting entity

d)

accounting period

4.

How are assets best described to be listed on the balance sheet?

a)

From least liquid to most liquid

b)

From most liquid to least liquid

c)

From lowest value to highest value

d)

Alphabetical order

5.

The trial balance

a)

can be used to uncover errors in journalizing and posting

b)

has as its primary purpose to prove that will journal entries were made for the period

c)

in a listing of all the accounts and their balances in the order the accounts appear in the

statement of financial position.

d)

is used to prepare the statement of financial position while the general ledger is used

to prepare the income statement

6.

What is the law regulating the practice of accountancy in the Philippines?

a)

R.A. No. 9289

b)

R.A. No. 9198

c)

R.A. No. 9928

d)

R.A. No. 9298

7.

The beginning balance of Marites Co.’s asset is P100, 000. During the year,

the owner invested 20,000 cash, and 30,000 worth of merchandise. How much

is the ending owner’s equity if the ending liability is P 20,000?

a)

P130,000

b)

P150,000

c)

P20,000

d)

P80,000

8.

An accounting firm has an Office Supplies with a beginning balance of P14,000

during the year, additional P43,000 worth of Office supplies were purchased. At the

end of the year, the remaining balance went down to P11,000. The adjusting entry

for the Office Supplies Expense will be:

a)

P16,000

b)

P26,000

c)

P36,000

d)

P46,000

9.

The following data related to an equipment acquired at the beginning of the first

year of Veronica Joyce Dan Company:

Equipment P205,000

Residual Value 15,000

Useful Life 10 years

Compute the depreciation expense every year.

a)

16,000

b)

20,000

c)

41,000

d)

19,000

10.

On January 1, year 1, Fornire Company purchased for P240,000 a machine with a

useful life of ten years and no salvage value. The machine is depreciated by the

double-declining balance method and carrying the amount of the machine was

P153,600 on December 31, year 2. Fornire changed to the straight-line method on

January 1, year 3. Fornire Co. can justify the change. What should be the depreciation

expense on this machine for the year ended December 31, year 3.

a)

P15,360

b)

P19,200

c)

P24,000

d)

P30,720