wayground logo

Free Printable Worksheets

Font size

S
M
L
XL
Worksheets

Accounting Definitions

Total questions: 20

Worksheet time: 10mins

Name
Class
Date
1.

A trade receivable is .....

a)

A customer that owes the business money.

b)

A supplier that is owed money to.

c)

A customer who has paid in cash

d)

A supplier who you have bought goods from in cash.

2.

A trade payable is .....

a)

A customer that owes the business money.

b)

A supplier that is owed money to.

c)

A customer who has paid in cash

d)

A supplier who you have bought goods from in cash.

3.

A non-current asset is .....

a)

Something that a business owes for more than a year.

b)

Something that a business owns for more than one year.

c)

Something that a business owns for less than a year.

d)

Something that a business owes for less than one year.

4.

A non-current liability is .....

a)

Something that a business owes for more than a year.

b)

Something that a business owns for more than one year.

c)

Something that a business owns for less than a year.

d)

Something that a business owes for less than one year.

5.

A current liability is .....

a)

Something that a business owes for more than a year.

b)

Something that a business owns for more than one year.

c)

Something that a business owns for less than a year.

d)

Something that a business owes for less than one year.

6.

A current asset is .....

a)

Something that a business owes for more than a year.

b)

Something that a business owns for more than one year.

c)

Something that a business owns for less than a year.

d)

Something that a business owes for less than one year.

7.

A non-current liability is .....

a)

Machinery

b)

Mortgage

c)

Cash and Cash Equivalents Cr

d)

Trade Receivable

8.

A current asset is .....

a)

Amounts Payable

b)

Amounts Receivable

c)

Opening Inventory

d)

Bad Debt

9.

Statement of Financial Position shows ....

a)

The profit made by a business.

b)

The net worth of a business.

c)

The amount of money made in a year.

d)

The total sales made by the business.

10.

State the odd one out ......

a)

Trade Payable

b)

Wages Receivable

c)

VAT Cr

d)

Bank Overdraft

11.

The Income Statement shows ....

a)

The overall profit made for the financial period.

b)

The net worth of a business.

c)

The value of non-current assets.

d)

The tax charged for supplying goods.

12.

State the odd one out ......

a)

Opening Inventory

b)

Closing Inventory

c)

Carriage Out

d)

Purchases

13.

Provision for Bad Debts is deducted from Trade Payables in the SOFP.

a)

True

b)

False

14.

State the odd one out ......

a)

Equipment

b)

Depreciation

c)

Equity

d)

Property

15.

Gross Profit is calculated .....

a)

Sales add Cost of Sales

b)

Sales Less Expenses

c)

Sales Less Cost of Sales

d)

Sales Add Expenses

16.

State the odd one out ......

a)

Stationery

b)

Bad Debt

c)

Depreciation

d)

Trade Receivable

17.

Expenses are ........

a)

Costs of running a business

b)

Costs of manufacturing products.

c)

Income the business receives from investment.

d)

Money or assets used to start up a business.

18.

State the odd one out ......

a)

Equity

b)

Drawings

c)

Profit for the Year

d)

Bad Debt

19.

Gross Profit is the profit from Trading Activities (Buying and selling the goods)

a)

False

b)

True

20.

State the odd one out ...

a)

Non-Current Assets

b)

Expenses

c)

Current Liabilities

d)

Current Assets