Wayground logo

Free Printable Worksheets

Font size

S
M
L
XL
Worksheets

Sec 3E HBL T3 Week 4

Total questions: 15

Worksheet time: 11mins

Name
Class
Date
1.

Cash of $2000 withdrawn from the business' bank for office use.

a)

+Equipment

-Cash at bank

b)

+Equipment

-Cash in hand

c)

+Cash at bank

-Cash in hand

d)

+Cash in hand

-Cash at bank

2.

Received an invoice of $5000 for goods from Ace Trading.

a)

This is a credit transaction involves in buying of goods.

b)

This is a cash transaction involves in buying of goods

c)

This is a credit transaction involves in the selling of goods

d)

This is a cash transaction involves in the selling of goods

3.

Invoice of $5000 was issued to Tan for goods costing $3800. Which of the followings is/are correct. You may choose more than 1 answer.

a)

+Sales revenue 5000

+Cash at bank 5000

b)

+Inventory 3800

-Cost of sales 3800

c)

+Cost of sales 3800

-Inventory 3800

d)

+Trade receivable 5000

+Sales revenue 5000

4.

Credit note, $900, received for goods returned.

a)

+Sales returns 900

-Trade receivables 900

b)

-Trade receivables 900

-Sales revenue 900

c)

+ Trade payable

900

+Inventory 900

d)

-Trade payable 900

-Inventory 900

5.

Owner used his personal cheque to pay for business insurance of $1800.

a)

+Insurance 1800

- Cash at bank 1800

b)

+Drawings 1800

+Insurance 1800

c)

+Drawings 1800

-Cash at bank 1800

d)

+Insurance 1800

+Capital 1800

6.

Rent income of $5600 received was wrongly recorded as $6500 in the business' books.

a)

+Rent income 900

+Cash at bank 900

b)

-Rent income 900

+Cash at bank 900

c)

-Rent income 900

-Cash at bank 900

d)

+Rent income 900

-Cash at bank 900

7.

Interest expense of $400 paid by cheque was recorded as Dr interest expense $40 and Cr Cash at bank $40. To corrrect......

a)

-Interest expense 360

-Cash at bank 360

b)

+Interest expense 360

-Cash at bank 360

c)

+Interest expense

360

+cash at bank 360

d)

-Interest expense 360

+Cash at bank 360

8.

Cheque of $10000 was received from a credit customer in full settlement of a debt of $10500.

a)

+Discount allowed 500

+Cash at bank 10500

b)

+Discount allowed 500

+Cash at bank 10000

-Trade receivables 10500

c)

+Discount received 500

+Cash at bank 10000

-Trade receivables 10500

d)

+Discount received 500

+Cash at bank 10500

+

9.

Goods returned by business to credit supplier will lead to .......

a)

-Inventory

-Trade payable

b)

+Inventory

+Trade payable

c)

-Inventory

+Trade payable

d)

-Trade payable

+Inventory

10.

Defective goods returned by a credit customers will lead to .........

(You may choose more than one answer)

a)

-Trade receivables

-Sales revenue

b)

-Trade receivables

+Sales returns

c)

-Inventory

+Cost of sales

d)

+Inventory

-Cost of sales

11.

Salaries of $8000 was wrongly recorded in the Utilities expense account.

a)

+Salaries 8000

+Utilities 8000

b)

+Salaries 8000

-Utilities 8000

c)

+Utilities 8000

-Salaries 8000

d)

-Utilities 8000

-Salaries 8000

12.

Owner donated a computer won during lucky draw for business use. This will lead to ....

a)

+Office equipment

+Capital

b)

-Office equipment

+Capital

c)

+Office equipment

-Capital

d)

-Office equipment

-Capital

13.

Cash, $580, was issued for full seetlement of debt of $600.

a)

+Cash at bank 580

+Discount received 20

-Trade payable 600

b)

-Cash in hand 580

+Discount allowed 20

-Trade payable 600

c)

+Cash at bank 580

+Discount received 20

-Trade payable 600

d)

-Cash in hand 580

+Discount received 20

-Trade payable 600

14.

Credit note issued by the business represents goods returned by ______________ to _________________

a)

business; credit supplier

b)

credit customer; business

15.

Cash of $1200 was deposited into the business' bank account.

a)

+Cash in hand 1200

+Cash at bank 1200

b)

-Cash in hand 1200

+Cash at bank 1200

c)

-Cash in hand 1200

-Cash at bank 1200

d)

+Cash in hand 1200

-Cash at bank 1200