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11 ACCOUNTANCY UNIT 1 TO 3 DT.24.1.22

Total questions: 25

Worksheet time: 13mins

Name
Class
Date
1.

Which of the following would NOT be considered as internal users of accounting data for a company?

a)

External auditor

b)

CEO of the company

c)

President of the company

d)

Salesman of the company

2.

The process of identify, classify, recording and communicating business transaction is called as book-keeping.

a)

True

b)

False

3.

Double entry in accounting means there must be________ entries for every transaction?

a)

two

b)

Three

c)

six

d)

one

4.

Which of the following is not a business transaction?

a)

Bought furniture of ₹10,000 for business

b)

Paid for salaries of employees ₹5,000

c)

Paid son's fees from her personal bank account ₹20,000

d)

Paid son's fees from the business ₹2,000

5.

Users of accounting information include

a)

Creditors

b)

Lenders

c)

Customers

d)

All of the above

6.

Book keeping is mainly concerned with

a)

Recording of financial data

b)

Designing the systems in recording, classifying, and summarizing the recorded data

c)

Interpreting the data for internal and external users

d)

None of the above

7.

Which of the following is the example of internal users

a)

Government

b)

Investors

c)

Creditors

d)

Employees

8.

Summary of assets and liabilities

a)

Profit and loss account

b)

Balance Sheet

c)

Trading acccont

d)

Income and expenditure account

9.

Which of the following is definition of accounting?

a)

It's a process of classifying, recording, and summarizing the business transaction in monetary unit, interpretating the data in assist stakeholders in making decision.

b)

It's a process of recording, classifying, and summarizing the business transaction in monetary unit, interpretating the data in assist stakeholders in making decision.

c)

It's a process of classifying, recording, and summarizing the business transaction interpreting the data in assist stakeholders in making decision.

10.

Accounting entities gives similar events the same accounting treatment each period.

(a)  

11.

The concept which assumes that a business will last indefinitely is

a)

Business Entity

b)

Going concern

c)

Periodicity

d)

Conservatism

12.

The business is liable to the proprietor of the business in respect of capital introduced by the person according to

a)

Money measurement concept

b)

Cost concept

c)

Business entity concept

d)

Dual aspect concept

13.

GAAPs are

a)

Generally Accepted Accounting policies

b)

Generally Accepted Accounting Principles

c)

Generally Accepted Accounting provisions

d)

None of these

14.

In India, Accounting Standards are issued by

a)

Reserve Bank of India

b)

The cost and management accountants of India

c)

Supreme court of India

d)

The Institute of Chartered Accountants of India

15.

Which of the following does not follow the dual aspect concept

a)

Increase in one asset and decrease in another asset

b)

Increase in both asset liability

c)

Decrease in one asset and decrease in other assets

d)

Increase in one asset and increase in capital

16.

The dual aspect concept is the basis for

a)

single-entry system

b)

double entry system

c)

bookkeeping

d)

all the above

17.

The return of the damaged book by the customer

a)

Sales Return Journal

b)

Purchases Return Journal

c)

Cash Book

d)

General Journal

18.

Sell assets on credit

a)

Sales Journal

b)

Purchases Journal

c)

Cash Book

d)

General Journal

19.

Sale of goods in cash

a)

Sales Journal

b)

Purchases Journal

c)

Cash Book

d)

General Journal

20.

Returned damaged goods to credit supplier

a)

Sales Returns Journal

b)

Purchases Returns Journal

c)

Cash Book

d)

General Journal

21.
The debit side is on which side of the account? 
a)
Left
b)
Right
22.
We use the debit side of the account  to show
a)
Assets 
b)
liabilities
c)
gains
23.
Phone bills, wages and insurance are examples of 
a)
gains
b)
revenue
c)
capital
d)
expenses
24.

How many parts has a delivery note

a)

1

b)

2

c)

3

d)

4

25.
The difference between a cash receipt and an invoice is:
a)
A invoice is to indicate that a sale has been received whereas,  a receipt outlines that a sale has been authorised. 
b)
A receipt is to indicate that a sale has been received whereas,  a invoice outlines that a sale has been authorised.