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Accounting terminologies

Total questions: 15

Worksheet time: 9mins

Name
Class
Date
1.

which one of them is an asset?

a)

Accounts payable

b)

Loan

c)

Rent expense

d)

Inventory

2.

which one of them is a current asset?

a)

Buildings

b)

Accounts payable

c)

Prepaid expenses

d)

Notes payable

3.

What are liabilities?

a)

Resources owned by the business.

b)

Money owed to the business.

c)

Money owed to others

d)

claims of the owners in the business.

4.

What is money invested by the owner?

a)

Assets

b)

Liabilities

c)

Owner's equity

d)

Capital

5.

Mark the current assets.

a)

Accounts receivables

b)

Notes payable

c)

Cash

d)

Bank

e)

Rent

6.

Mark the expenses>

a)

Wages and salaries payable

b)

Rent

c)

Interest received

d)

Insurance

7.

Identify the intangible assets.

a)

Copyright

b)

Trade mark

c)

Machines

d)

Interest expense

8.

Identify the expenses.

a)

Rent payable

b)

Insurance

c)

Wages and salaries

d)

Purchases

9.

What is the balance sheet?

a)

Statement of cash flow

b)

Statement of financial position

c)

Trading, profit and loss account

d)

Statement of change in equity

10.

Which of the following is a final account?

a)

The larger

b)

The journal

c)

The trail balance

d)

The income statement

11.

Where does the financial transaction is recorded?

a)

The trail balance

b)

The balance sheet

c)

The general journal

d)

The staff book

12.

What is the money paid regularly to run the business?

a)

The assets

b)

The liabilities

c)

The expenses

d)

The revenues

13.

Land, building and equipment are —————-.

a)

Fixed assets

b)

Current assets

c)

Short term liabilities

d)

Expenses

14.

Accounting branch that focus on the recording of financial transactions?

a)

Managerial accounting

b)

Financial accounting

c)

Project accounting

d)

Cost accounting

15.

Which type of accounting is used only internally?

a)

Financial accounting

b)

Management accounting

c)

All accounting types are used internally

d)

No accounting type is used internally