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Accounting2

Total questions: 15

Worksheet time: 12mins

Name
Class
Date
1.

Is it true or false that a grocery store’s sale of its old delivery van to one of its employees for $2,000 should be recorded in the general ledger account Sales?

a)

True

b)

False

2.

A corporation's working capital is calculated using which amounts?

a)

Total Assets and Total Liabilities

b)

Current Assets and Current Liabilities

c)

Total Assets and Current Liabilities

3.

A company disposes of equipment that it no longer uses in its business. The amount received by the company is more than the amount the asset is carried at in the accounting records. The company will report a(n) _________

a)

expense

b)

gain

c)

loss

d)

revenue

4.

Gross Profit minus Operating Expenses is best defined as (a)   .

5.

Accounts are contained in the general (a)   .

6.

A general rule for profit maximization in the short run is: if the additional revenues exceed the additional expenses...do it.

a)

True

b)

False

7.

SG&A expenses can be classified as (a)   costs.

(product or period)

8.

The book value of an asset indicates the asset's fair market value at that time.

a)

True

b)

False

9.

A company's receipts from September 30 that get deposited to the company's bank account on October 1st are referred to as deposits

(a)  

as of September 30.

10.

The most relevant amounts for making a decision are found in the general ledger.

a)

True

b)

False

11.

Paying the insurance premium on December 20 for the six-month period beginning 12 days later should result in a debit balance in the asset account

(a)   Insurance.

12.

The word " (a)   " is often in the title of liability accounts.

13.

Obligations (amounts owed) are reported on the balance sheet and are referred to as (a)   .

14.

When a sale is made with the credit terms of 2/10, net 30, the "10" refers to the (a)   period.

15.

Some accounting software will classify some accounts as "income" accounts, while accountants might refer to these accounts as "revenue" accounts.

a)

True

b)

False