wayground logo

Free Printable Worksheets

Font size

S
M
L
XL
Worksheets

Accounting Equation

Total questions: 15

Worksheet time: 6mins

Name
Class
Date
1.

What is the basic accounting equation?

(a)  

2.

_______ is a financial statement that reports a business's assets, liabilities, and capital on a specific date

a)

Balance Sheet

b)

Statement of Cash Flow

c)

Income Statement

d)

None of the Above

3.

Capital (owner's equity) is the value of the owners' investment in the business after subtracting liabilities from assets.

a)

True

b)

False

4.

Which of the following is not a liability

a)

Inventory

b)

Car loan

c)

Mortgage

d)

Credit card balance

5.

How do you find liabilities?

a)

Assets + Owner's Equity

b)

Liabilities - Assets

c)

Assets - Capital (Owner's Equity)

d)

None of the Above

6.

Define the term Owner's Equity

4 lines
7.

 

Which correctly shows a list of assets and liabilities?

a)

Assets: mortgage, car loan, land

Liabilities: retirement savings, cash, credit card loans

b)

Assets: building, cash in hand, accounts receivable

Liabilities: loans, accounts payable, mortgage

c)

Assets: creditors, prepaid expenses, loans

Liabilities: stocks, accounts receivable, car

d)

None of the above

8.

What must the owner's equity equal if assets equal $1,800 and liabilities equal $800?

a)

$2,600

b)

$800

c)

$1,000

9.

If liabilities equal $400 and owner's equity equals $800, what do the assets equal?

a)

$400

b)

$1,200

c)

$800

10.

Assets = Liabilities + Owner's Equity

Assets - 200,000

Liabilities- ?

Owner's Equity- 90,000

a)

$200,000

b)

$110,000

c)

$290,000

11.

If the company has $5,000 in cash and pays $3,000 in taxes, what is Owner's Equity?

a)

$2,000

b)

$15,000

c)

$8,000

12.

Taxes are an asset?

a)

True

b)

False

13.

Assets = Liabilities + Owner's Equity

Assets - 100,000

Liabilities- 25,000

Owner's Equity- ?

a)

$125,000

b)

$25,000

c)

$75,000

14.

Assets = Liabilities + Owner's Equity

Assets - ?

Liabilities- 25,000

Owner's Equity- 100,000

a)

$125,000

b)

$25,000

c)

$100,000

15.

The Accounting Equation must always be in balance? 

a)

True

b)

False