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CFAB - Accounting 1 - Revision - Chapter 3

Total questions: 10

Worksheet time: 4mins

Name
Class
Date
1.

A Quotation has been made ………… the sales order placed.

a)

Before

b)

After

2.

Sale orders are source documents that are recorded in the sales daybook. True or false?

a)

True

b)

False

3.

The debit note is a source document for goods return transactions.

a)

True

b)

False

4.

Input VAT cannot be reclaimed if the expenditure has been made via petty cash. True or false?

a)

True

b)

False

5.

Which of the following is not a book of original entry?

a)

Sales invoice 

b)

Purchase daybook

c)

Sales daybook

d)

Journal

6.

When an entity returns goods to a supplier it will expect to receive from the supplier…

a)

An invoice

b)

A credit note

c)

A purchase invoice

d)

A goods received note

7.

The contribution of employees in NI is ...

a)

an expense of the company

b)

A part of Net pay

c)

a salary deduction

d)

not included in Gross pay

8.

The cash book is the book of original entry for…

a)

Receipts of amounts into the entity’s bank account only

b)

Payments from the entity’s bank account

c)

Both receipts and payment for the entity’s bank account

d)

All cash transactions for the entity

9.

Sales tax is due on all sales. Is this statement correct?

a)

Yes

b)

No

10.

Sales tax is determined ...(1)... and ...(2)...

a)

1. After trade discount

2. Before payment discount

b)

1. Before trade discount

2. After payment discount

c)

1. After trade discount

2. Payment discount

d)

1. Before trade discount

2. Payment discount