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EMS Grade 9 Lesson 23

Total questions: 10

Worksheet time: 6mins

Name
Class
Date
1.

A debtor is a ________.

a)

Non-current Asset

b)

Current Asset

c)

Non-current Liability

d)

Current Liability

2.

When goods are sold on credit the transaction will be recorded in the _________.

a)

Cash Payments Journal

b)

Debtors Journal

c)

Creditor Journal

d)

Cash Receipts Journal

3.

The Act is aimed at protecting consumers and producers and creating a fair credit market place in SA.

a)

Credit Sales

b)

Credit Reference

c)

National Credit Act

d)

Cash Sale

4.

An agreement in which a buyer receives something of value now and agrees to repay the seller at a later date.

(a)  

5.

The owner rented part of the building to his sister to start a catering business. Receive her first month rental.

a)

Cash Receipts Journal

b)

Debtors Journal

c)

Cash Payments Journal

d)

Creditors Journal

6.

What is the Accounting Equation?

a)

A=L+OE

b)

L=A+OE

c)

A=OE+L

d)

OE=L+A

7.

When a debtor settles his account the transaction should be recorded in the _____.

a)

Cash Receipts Journal

b)

Cash Payments Journal

c)

Creditors Journal

d)

Debtors Journal

8.

What does a customer receive when they have made a payment to your business?

a)

Credit Note

b)

Debit Note

c)

Receipt

d)

Invoice

9.

The source document the customer receives when buying goods on credit is called_____.

a)

Receipt

b)

Payment

c)

Invoice

d)

Credit Note

10.

Which two accounts are affected when an owner deposits R 50 000 into the business account?

a)

Capital

b)

Drawings

c)

Bank

d)

Salary/Wages