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Worksheets

Refresh Accounting

Total questions: 10

Worksheet time: 8mins

Name
Class
Date
1.

Which of the following items would not fall under the definition of an asset?

a)

Machinery

b)

Account Receivable

c)

Owner's Equity

d)

Prepaid Expense

e)

Land

2.

Which one of the following items would fall under the definition of liability?

a)

Cash

b)

Account Receivable

c)

Owner's Equity

d)

Tax Owed

e)

None of the above

3.

A business has the following items in it:

Land $ 1000.000

Machinery $ 20.000

Cash $ 10.000

Debt $ 0

Owner's Equity?

a)

$ 1.000.000

b)

$ 1.020.000

c)

$ 1.010.000

d)

$ 1.030.000

e)

None of the above

4.

A business has the following items in it:

Land $ 1.000.000

Machinery $ 20.000

Cash $ 10.000

Loan $ 500.000

Owner's Equity ?

a)

$ 500.000

b)

$ 1.000.000

c)

$ 530.000

d)

$ 1.030.000

e)

None of the above

5.

A business has the following items in it:

Owner's Equity $ 600.000

Total Liabilities $ 1.400.000

Assets?

a)

$ 600.000

b)

$ 1.400.000

c)

$ 800.000

d)

$ 2.000.000

e)

None of the above

6.

A business has the following items in it:

Land $ 1.500.000

Machinery $ 80.000

Cash $ 20.000

Owner's Equity $ 900.000

Loan $ 500.000

Account Payable?

a)

$ 200.000

b)

$ 700.000

c)

$ 800.000

d)

$ 1.100.000

e)

$ 400.000

7.

A business has the following items in it:

Land ?

Vehicles $ 600.000

Machinery $ 120.000

Cash $ 30.000

Owner's Equity $ 1.000.000

Loan $ 500.000

Account Payable $ 50.000

a)

$ 1.000.000

b)

$ 1.550.000

c)

$ 800.000

d)

$ 750.000

e)

$ 700.000

8.

Which of the following statement is best statement?

a)

A business whose liabilities greater that it's assets has a bad financial situation

b)

A business whose owner's equity greater that it's liability has a bad financial situation

c)

A business whose assets greater that it's liability has a bad financial situation

d)

None of the above

9.

These are part of cash outflows from operating activities, except...

a)

Cash Sales

b)

Income Tax Paid

c)

Cash Purchase

d)

Cash Operating Expenses

e)

Payment to Trade Payables

10.

If expenditure is $ 20,000 and surplus credited to capital fund $ 2,050, income is...

a)

$ 22.050

b)

$ 17.950

c)

$ 18.950

d)

$ 16.950

e)

$ 20.000