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BUSINESS FINANCE REVIEW (MIDTERM EXAM)

Total questions: 26

Worksheet time: 40mins

Name
Class
Date
1.

Tells us the financial progress made by the business. It highlights the financial strengths and surface the financial weakness

a)

Financial Plan

b)

Financial Statement

c)

Business Plan

d)

Business Inventory

2.

The following are the users of financial statement EXCEPT one:

a)

investors

b)

employees

c)

government agencies

d)

none of the choices

3.

Refers to a series of sequential steps/procedures to accomplish the accounting process

a)

Accounting steps

b)

Accounting sales and goods

c)

Accounting cycle

d)

Trial balance

4.

In an accounting cycle, the first 3 steps is accomplished during ________.

a)

during the period

b)

end of the period

c)

beginning of the next period

d)

beginning of the period

5.

In an accounting cycle, the 4th to 9th steps is accomplished during ________.

a)

during the period

b)

end of the period

c)

beginning of the next period

d)

beginning of the period

6.

In an accounting cycle, the last steps is accomplished during ________.

a)

during the period

b)

end of the period

c)

beginning of the next period

d)

beginning of the period

7.

Which of the following is an example of Source Documents?

a)

Inventory

b)

Journal

c)

Completion Reports

d)

Contract

8.

In journalizing, give the five standard contents of the General Journal.

(a)  

9.

“Reference book” of the accounting system and is used to summarize transactions, and to prepare data for basic financial statements

a)

Journal

b)

Statement of Account

c)

General Ledger

d)

Official Receipts

10.

Step in accounting cycle wherein it was prepared to verify the equality of debits and credits in the ledger at the end of each accounting period or at any time the postings are updated.

a)

Identification of events to be recorded

b)

Transactions are recorded in the journal

c)

Posting of journal entries to the ledger

d)

Preparation of trial balance

11.

Process of achieving your life goals by using different investment options with your current resources through proper and disciplined money management.

a)

Family planning

b)

Financial planning

c)

Insurance

d)

Emergency funds

12.

Components of financial planning:

(a)   + Investment Options = Financial Goals

13.

TRUE/FALSE:

Comparing financial ratios of the company with the industry averages can provide information about about the standing of the company in the industry.

a)

True

b)

False

14.

TRUE/FALSE:

Vertical analysis involves measuring changes occurring from one period to another.

a)

True

b)

False

15.

TRUE/FALSE:

Horizontal analysis is a technique to compare a company's financial conditions over a period of time.

a)

True

b)

False

16.

The following are the duties of a financial planner, EXCEPT one.

a)

Recommends the right plan with proper asset allocation.

b)

Analyses your current financial situation.

c)

Rebalances your portfolio from time to time based on your changing lifestyle and investment opportunities.

d)

None of the choices.

17.

Choose the first picture if it is an objective for financial planning and the second picture if it doesn't describe the objective of financial planning.


Financial plan should assure the availability of sufficient funds in order to achieve the goals of the enterprise.

a)
b)
18.

The financial plan should be complicated and have different branches so that the owner have different choices and lot of options.

a)
b)
19.

Financial plan should be flexible so that the financial structure may be adjusted as per the changing condition.

a)
b)
20.

The goals which you want to achieve within 1 year.

a)

Short-term goals

b)

Medium-term goals

c)

Long-term goals

d)

None of the choices.

21.

It will give you the exact picture of your expenses and spending habits and help you plan your expenses and spending habits more efficiently.

a)

Cash inflow

b)

Net worth

c)

Budgeting

d)

Financial goal

22.

Distributing your investment in different asset classes like equity, gold, debt, and cash.

a)

Asset allocation

b)

Investing

c)

Insurance

d)

Cash inflow

23.

Mindanao Transit has a P25,000 accounts receivable from Davao Metro Enterprises. On March 20, Davao Metro Enterprises makes a partial payment of P15,000 to Mindanao Transit. The journal entry made on March 20 by Mindanao Transit to record this transaction includes:

a)

a debit to cash account of P10,000

b)

a debit to accounts receivable of P10,000

c)

a credit to accounts receivable of P15,000

d)

a credit to accounts payable of P15,000

24.

A transaction caused a P500,000 decrease in both total assets and total liabilities. This transaction could have been:

a)

Purchase of delivery truck for P500,000 cash

b)

An asset with a cost of P500,000 was destroyed by fire.

c)

Repayment of P500,000 bank loan

d)

Collection with a P500,000 accounts receivable

25.

When an owner makes cash withdrawal from his business, it requires?

a)

debit to cash

b)

debit to capital account

c)

debit to drawing account

d)

credit to capital account

26.

Why is rebalancing important to your asset allocation?

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