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Bookkeeping Level 5 Terminology Test

Total questions: 7

Worksheet time: 4mins

Name
Class
Date
1.

Assets=Liabilities-Capital is the accounting equation

a)

TRUE

b)

FALSE

2.

What type of an account is cash?

a)

ASSET

b)

LIABILITIES

c)

OWNER'S EQUITY

3.

A bookkeeper must ensure all transactions recorded are .......?

a)

balanced

b)

uneven

c)

zero

d)

equal to the square root of 5

4.

Which of the below is not a day book?

a)

Petty

b)

Bank

c)

Creditors

d)

Sales

5.

Something of value OWNED by the company is a

a)

Liability

b)

Asset

c)

Capital

6.

Something of value OWED by a company is called a(n)

a)

Asset

b)

Liability

c)

Capital

7.

Which of the below is an advantage of a computerised bookkeeping system?

a)

Real-time financial information

b)

Fear of unemployment