Wayground logo

Free Printable Worksheets

Font size

S
M
L
XL
Worksheets

Understanding Financial Statements

Total questions: 7

Worksheet time: 3mins

Name
Class
Date
1.

Which of the following is most likely to be a non-current asset?

a)

Tax refundable

b)

Plant and Equipment

c)

Cash and Cash Equivalents

d)

Share Capital

2.

What is the correct balance sheet formula?

a)

Assets = Liabilities x Equity

b)

Assets = Liabilities - Equity

c)

Assets + Liabilities = Equity

d)

Assets = Liabilities + Equity

3.

Which of the following is not one of the key financial statements?

a)

Balance Sheet

b)

Income Statement

c)

Director's Statement

d)

Cash Flow Statement

4.

Which of the following is NOT an asset?

a)

Trade Payables

b)

Trade Receivables

c)

Plant and Equipment

d)

Cash and Cash Equivalents

5.

Which of the following is a liability?

a)

Accrued Revenue

b)

Retained Earnings

c)

Bank Borrowings

d)

Investment in Subsidiaries

6.

In which example below would the income NOT be considered revenue?

a)

A delivery company sells a van from its fleet for S$30,000

b)

A second-hand car dealer sells a van for S$50,000

c)

A petrol company sells 40 litres of petrol for S$80

d)

An electronics store sells a laptop for $2,000

7.

Which of these transactions would generate operating cash flows?

a)

A delivery company sells one of its delivery vehicles

b)

A construction company obtains a bank loan

c)

A car dealer sells its office car

d)

A furniture store sells a table