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Accounting Revision 2

Total questions: 10

Worksheet time: 7mins

Name
Class
Date
1.

A cheque is the source document that is issued to pay for expenses.

a)

True

b)

False

2.

Cost of Sales is an …, it is money that the business pays when purchasing Trading Stock.

(a)  

3.

When you receive a trade discount, the price that you pay is less than the original selling price.

a)

True

b)

False

4.

Increases on the credit side and decreases on the debit side

(a)  

5.

The debtor returned damaged goods.

(a)  

6.

A summary of Balance Sheet and Nominal accounts of all transactions

a)

Trial Balance

b)

Cash Receipt Journal

c)

Cash Payment Journal

d)

General ledger

7.

When the price of goods decreases, the demand for the goods will …

a)

remain the same.

b)

increase.

c)

decrease.

d)

none of the above

8.

The advantage to the business for selling goods on credit is that

a)

more debtors buy on credit

b)

more creditors buy with cash.

c)

Few debtors buy on credit

d)

all of the above.

9.

The following accounts are examples of Assets:

a)

Bank, Vehicles, Stationery, Trading Stock

b)

Bank, Equipment, Debtors' Control, Trading Stock

c)

Bank, Trading Stock, Creditors' Control, Sales

d)

Bank, Sales, Cost of Sales, Trading Stock

10.

If you sell Trading stock for R2 500, and the mark-up is 66⅔% on cost. The cost price of the Trading Stock is …

a)

R1 666,67.

b)

R1 666,75.

c)

R1 500.

d)

R4 166, 67.