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Revision - Exam Pre

Total questions: 16

Worksheet time: 15mins

Name
Class
Date
1.

Which of the following would be classified as "Assets"?

a)

Motor van, stock, goods

b)

mortgage, bank loan, creditors

c)

capital

2.

Which of the following would be classified as a "Liabilities"?

a)

motor van, stock, goods

b)

mortgage, bank loan, creditors

c)

capital

3.

What are the groups of accounts

a)

Assets, liabilities and capital

b)

cash, bank, loan

c)

financial

4.

The owner took goods costing $500 for his personal use. Which accounts would be affected by this transaction?

a)

Assets and capital

b)

Liabilities and capital

c)

Assets and liabilities

5.

The owner settled an amount of $15 000 owed by the business to U. Long from his personal savings. Which accounts would be affected by this transaction?

a)

Assets and capital

b)

Liabilities and capital

c)

Assets and liabilities

6.

List 3 examples of Books of Original Entry

(a)  

7.

which of the following are source documents

a)

receipts

b)

sales invoice

c)

debit note

d)

cash book

e)

journals

8.

Identify two benefits of using technology in accounting.

(a)  

9.

2% - 7 days. what does this terms and conditions represents?

a)

7 days to make payment

b)

2% cash discount if payment is made within 7 days

c)

2 divided by 7

10.

Identify all that represents an asset.

a)

loan

b)

building

c)

equipment

d)

debtor

e)

creditor

11.

Select all that represents liabilities.

a)

building

b)

stock

c)

loan

d)

creditor

e)

rent

12.

Identify 5 types of Journals

(a)  

13.

This journal is used to record goods returned by customers to the business

a)

sales journal

b)

purchases journal

c)

return inwards journal

d)

return outwards

14.

This journal is used to record goods returned by the business to its suppliers

a)

sales journal

b)

purchases journal

c)

return inwards journal

d)

return outwards journal

15.

This journal is used to record credit purchases made by the business.

a)

sales journal

b)

purchases journal

c)

return inwards journal

d)

return outwards journal

16.

This journal is used to record credit sales made by the business.

a)

sales journal

b)

purchases journal

c)

return inwards journal

d)

return outwards journal