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Final Quizziz

Total questions: 9

Worksheet time: 8mins

Name
Class
Date
1.

Kaya Sdn Bhd issues 10,000 redeemable preference shares for RM10 per share at a 10% fixed dividend rate. The preference share will have to be redeemed after 5 years.

Should the preference shares be recorded as liability or equity?

a)

Equity

b)

Liability

2.

Mary is paying dividends to cumulative preference shareholders of RM200. In 2021, the pandemic affected her business, so no dividend was paid for that year. In 2022, business conditions have recovered, hence she is able to distribute dividends for the year.

What is the double entry for the transaction?

a)

Dr Cash 200

Cr Dividend payables 200

b)

Dr Cash 400

Cr Dividend payables 400

c)

Dr Retained earnings 200

Cr Dividend Payable 200

d)

Dr Retained earnings 400

Cr Dividend Payable 400

3.

Which of the following type of businesses benefits from limited liability protection?

a)

Sole proprietorship

b)

General Partnership

c)

Corporation

4.

Ali, Muthu and Ah Kao decided to form their own business. They both run and own the business. Which type of business did they form?

a)

Sole proprietorship

b)

Partnership

c)

Limited Liability Company

d)

Public Company

5.

Which of the following are types of liquidity ratios

a)

Quick ratio

b)

Gearing ratio

c)

Inventory turnover ratio

d)

Current ratio

6.

Which type of financial statement can this financial statement be classified under?

a)

Classified Financial Statement

b)

Consolidated Financial Statement

c)

Comparative Financial Statement

7.

Where should the net profit for the year be recorded under?

a)

A

b)

B

c)

C

d)

D

8.

Where should the payment of dividends be recorded under?

a)

A

b)

B

c)

C

d)

D

9.

The directors declared a dividend of RM100,000 of dividend on the 4th July 2022. The financial year ended on the 1st of July 2022.

How should the double entry be recorded?

a)

Dr Cash

Cr Dividend payable

b)

Dr Retained earnings

Cr Dividend payable

c)

Dr Share capital

Cr Dividend payable

d)

No need to record