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FIVE MAJOR ELEMENTS

Total questions: 25

Worksheet time: 17mins

Name
Class
Date
1.

Asset account title for tables, chairs, lighting fixture and wall decors.

a)

Office equipment

b)

Furniture and fixtures

c)

Supplies

d)

Accounts receivable

2.

The asset account title for typewritter, air conditioner, calculator, filing cabinet, computer, electric fan, trucks, cars used in business

a)

Furnitures and fixture

b)

Equipment

c)

Building

d)

Notes receivable

3.

The asset account representing the amounts owned by charge customers evidenced by a promissory note.

a)

Supplies

b)

Accounts receivable

c)

Notes receivable

d)

Cash

4.

(a)   - the asset account for edifice, structure used to house the office, store or factory.

5.

(a)   - the asset account title for the lot used by the business on which a building can be constructed.

6.

Asset account title for non-monetray assets without physical substance helf for use in the production or supply of goods, for rental to others, or for the production or supply of goods. Example of these are goodwill, patents, copyrights.

a)

Rent Income

b)

Supplies

c)

Tangible assets

d)

Intangible assest

7.

(a)   - a liability account title as evidenced by a certificate of indebtedness under the seal of a corporation.

8.

Liability account title which consist of debts arising from acquisition of services on account.

(a)  

9.

Obligations of the business arising from advance payments received before services are provided to the customer.

(a)  

10.

Debts arising from purchase of an asset on account evidenced by a promissory note.

(a)  

11.

Amounts owed to others for expenses already incurred but not yet paid.

a)

Accrued expense

b)

Accrued liabilities

c)

Unearned income

d)

Accounts payable

12.

Expense related to the use of fuel, electricity, water and telecommunications facilities.

a)

Utilities expense

b)

Supplies expense

c)

Interest expense

d)

Insurance expense

13.

Expired portion of premiums paid on insurance coverage.

a)

Supplies Expense

b)

Utilities expense

c)

Insurance expense

d)

Premiums expenses

14.

Payments made to employees for rendering services to the company.

a)

Utilities expense

b)

Employee expense

c)

Rendering expense

d)

Salaries and wages expense

15.

Why must ASSETS be ALWAYS equal to liabilities and owner's equity?

4 lines
16.

Which of the following are ASSET accounts?

a)

Land

b)

Cash

c)

Accounts Payable

d)

Notes receivable

17.

Whic of the following are NON-CURRENT liabilities? (More than one asnwer.)

a)

12-months Bonds Payable

b)

Mortgage Payable

c)

10-year Bank Loan

d)

18-months Bonds payable

18.

Which of the following are CURRENT ASSETS? (Choose all that applies.)

a)

Cash

b)

Accounts receivable

c)

Inventories

d)

Supplies

19.

Which of the following are accounts titles in the INCOME STATEMENT. (Choose all that applies.)

a)

Service revenue

b)

Salaries Expense

c)

Allowance for Doubtful Accounts

d)

Rent expense

20.

The account title used for the income earned or generated by the business in performing SERVICES to clients

(a)  

21.

These are the expenses charged to the total amount of accounts receivable to get the net realizable value. (Choose all that applies.)

a)

Uncollectible accounts expense

b)

Doubtful accounts expense

c)

Bad debts expenses

d)

Allowance for bad Debts

22.

These are elements of a BALANCE SHEET. (Choose all that applies.)

a)

Assets

b)

Liabilities

c)

Income

d)

Equity

23.

The most liquid of all assets because they are readily available for use in the operation of the business.

(a)  

24.

These are the accounts deducted from the related fixed asset account.

a)

Fixed Asset expense

b)

Deduction expenses

c)

Contra-asset accounts

d)

None of the above

25.

These are tangible assets that are held by an enterprise for use in the production or supply of goods or services, or for administrative purposes.

a)

Long-term investment

b)

Enterprise investment

c)

Property, plant and equipment

d)

None of the above