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Lecture 1&2 ACC1014

Total questions: 10

Worksheet time: 10mins

Name
Class
Date
1.

Which one of the following can the accounting equation be rewritten as?

a)

Assets + Liabilities = Capital

b)

Assets - Capital = Liabilities

c)

Assets = Liabilities - Capital

d)

Assets = Capital - Liabilities

2.

Which of the following is considered as an external user of accounting information? (more than one choice)

a)

Banks

b)

Government

c)

Managers

d)

Shareholders

3.

Which of these are considered as the main areas of accounting?

a)

Financial Accounting

b)

Inventory Accounting

c)

Management Accounting

d)

Record Keeping

4.

Which party is charged with the governance of the company?

a)

Directors

b)

Government

c)

Shareholders

d)

Investors

5.

Sales revenue should be recognized when goods and services have been supplied to the customer; cost are incurred when goods and services have been received.

Which accounting concept governs the above

a)

The business entity concept

b)

The materiality concept

c)

The accruals concept

d)

The duality concept

6.

Which accounting concept should be considered if the owner of a business takes goods from inventory for their own personal use?

a)

The materiality concept

b)

The accruals concept

c)

The going concern concept

d)

The business entity concept

7.

Which type of financial statement is displayed in the shown image?

a)

Income Statement

b)

Balance Sheet

c)

Cash Flow Statement

d)

Statement of Change in Equity

8.

List down the stages of the accounting process

4 lines
9.

Which of the following is NOT a type of ledger book?

a)

Cash Ledger

b)

Sales Ledger

c)

General Ledger

d)

Purchase Ledger

10.

Do you guys have any questions about the quiz?

4 lines