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C14: Equities (Part 1)

Total questions: 15

Worksheet time: 5mins

Name
Class
Date
1.

Which of the following form of business is subjected to the most regulations from government?

a)

Sole-proprietorship

b)

Limited liability partnership

c)

Private limited company

2.

Which of the following form of business has the least access to fund?

a)

Sole-proprietorship

b)

Limited liability partnership

c)

Private limited company

3.

Which of the following form of business allows for a minimum of 2 owners?

a)

Sole-proprietorship

b)

Limited liability partnership

c)

Private limited company

4.

Which of the following form of business will require the owner to pay for the business' losses and debts is the business is incapable of paying off?

a)

Sole-proprietorship

b)

Limited liability partnership

c)

Private limited company

5.

Which of the following form of business will offer the owner the highest level of control over his/her business?

a)

Sole-proprietorship

b)

Limited liability partnership

c)

Private limited company

6.

Which of the following form of business is the easiest for transfer of ownership?

a)

Sole-proprietorship

b)

Limited liability partnership

c)

Private limited company

7.

Interpret the following journal entry:

Dr Capital

Cr Drawings

a)

Assets of business being withdrawn by owner for personal use

b)

New Capital invested by owner into the business

c)

Closing of Drawings account to Capital

d)

Closing of income summary to Capital Account

8.

Interpret the following journal entry:

Dr Assets

Cr Capital

a)

Assets of business being withdrawn by owner for personal use

b)

New Capital invested by owner into the business

c)

Closing of Drawings account to Capital

d)

Closing of income summary to Capital Account

9.

Interpret the following journal entry:

Dr Drawings

Cr Assets

a)

Assets of business being withdrawn by owner for personal use

b)

New Capital invested by owner into the business

c)

Closing of Drawings account to Capital

d)

Closing of income summary to Capital Account

10.

The following is the closing of income summary to capital account. Is the business making a profit or loss?

Dr Capital

Cr Income summary

a)

Profit

b)

Loss

11.

In the Statement of financial position of a Private Limited Company, the Section of Owner's Equity is renamed as (a)   Equity.

12.

The Shareholders' Equity section in the Statement of financial position of a Private limited company consists of (1) Share Capital and (2) (a)   earnings

13.

In a private limited company, new share capital is added to :

a)

Share capital

b)

Retained earnings

14.

In a private limited company, profit for the year is added to :

a)

Share capital

b)

Retained earnings

15.

In a private limited company, dividends is subtracted from:

a)

Share capital

b)

Retained earnings