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BASIC OF CASH AND ACCRUAL ACCOUNTING

Total questions: 10

Worksheet time: 8mins

Name
Class
Date
1.

All of the following are sources of expenses EXCEPT

a)

Machinery fuel

b)

Sales of good

c)

Cost of good sold

d)

Wages

2.

Revenue is recorded when (a)   for sale of product or service for cash accounting

3.

In accrual accounting, revenue is recorded when it is (a)  

4.

Accrual accounting is preferred by business except because

a)

It is easier to understand

b)

It can be used to predict cash receipts

c)

It gives a more accurate estimation of profit

d)

It shows past transaction

5.

One of accrual accounting advantages is

a)

Simple and easy to use

b)

Delay tax for growing crops

c)

Cheap

d)

Accurate estimation of profit

6.

Expense is recorded when (a)   for accrual accounting

7.

Loss happens when there is _________ or __________ (you can choose more than one answer)

a)

fluctuation in asset value

b)

a decrease in asset value

c)

money the company spend to cover for necessary adjustment

d)

money the company spend to cover for unexpected revenue

8.

Income from renting out your machinery can be considered as (a)  

9.

Cash basis and accrual basis accounting is differentiate based on the (a)   of when cash flow and revenue/expenses recognise

10.

The followings are disadvantages of cash accounting EXCEPT

a)

It does not coincide with matching concept.

b)

Require little to no knowledge in accounting

c)

Less accurate

d)

Require more time