wayground logo

Free Printable Worksheets

NEW

Font size

S
M
L
XL
Worksheets

Basic Accounting - Live quiz 1

Total questions: 16

Worksheet time: 8mins

Name
Class
Date
1.

Which form of business organization is characterized by limited liability?

a)

Sole proprietorship

b)

Partnership

c)

Corporation

2.

Accounting is often characterized as the language of business.

a)

True

b)

False

3.

A business transaction is the occurrence of an event or of a condition that must be recorded.

a)

True

b)

False

4.

Which of the following processes best defines accounting?

a)

a. Measuring economic activities

b)

b. Communicating results to the interested parties

c)

c. Preventing Fraud

d)

d. Both a and b

5.

The ______ concept assumes that the business has an indefinite economic life.

a)

accounting entity

b)

accounting period

c)

going concern

d)

objectivity

6.

Which of the following is a trading business?

a)

A Clinic

b)

A Law Firm

c)

A Pharmacy

d)

A Telecommunication Company

7.

Assets are usually valued under which basis?

a)

Replacement cost

b)

Historical Cost

c)

Net realizable value

8.

Which of the following concept should be considered if the owner of a business takes goods from inventory for his personal use?

a)

The substance over form concept

b)

The accrual concept

c)

The going concern concept

d)

The business entity concept

9.

Which of the following is an appropriate definition of accounting?

a)

The measurement, processing and communication of financial information about the identifiable economic entity

b)

A means of recording transactions and keeping records

c)

The interconnected network of subsystems necessary to operate a business

d)

Electronic collection, organization and communication of vast amounts of information

10.

Liabilities represents amounts owed to creditors.

a)

True

b)

False

11.

Assets are things of value owned by a business entity.

a)

True

b)

False

12.

The owner can invest cash or other assets of value in the business.

a)

True

b)

False

13.

Cash, Accounts Receivable and Equipment are examples of

a)

Liabilities

b)

Revenue

c)

Assets

d)

Expenses

14.

Income or Revenue accounts normally have _____ balances.

a)

Debit

b)

Credit

15.

Liability Accounts normally have ______ balances

a)

Debit

b)

Credit

16.

Increases in expense are recorded on the _____ side.

a)

Debit

b)

Credit