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FABM 1 -Diagnostic quiz

Total questions: 15

Worksheet time: 5mins

Name
Class
Date
1.

The process of recording entries in a journal.

a)

Accounting

b)

Journalizing

c)

Posting

d)

Finance

2.

The Four Phases of Accounting

a)

recording,

classifying,

summarizing,

interpreting

b)

recording,

summarizing,

interpreting,

reporting

c)

writing,

recording,

interpreting,

reporting

d)

interpreting,

analyzing,

summarizing,

recording

3.

The simplified ledger used in posting journal entries

a)

General Ledger

b)

General Journal

c)

T-Accounts

d)

Book

4.

What is R in ALCRE?

a)

Resources

b)

Real Estate

c)

Rent

d)

Revenue

5.

What Type of Major Account is this account title?

NOTES PAYABLE

a)

Asset

b)

Liability

c)

Revenue

d)

Expense

6.

What Type of Major Account is this account title?

Prepaid Expenses

a)

Asset

b)

Liability

c)

Revenue

d)

Expense

7.

What Type of Major Account is this account title?

MACHINERY

a)

Asset

b)

Liability

c)

Revenue

d)

Expense

8.

What Type of Major Account is this account title?

SALES

a)

Asset

b)

Liability

c)

Revenue

d)

Expense

9.

The BASIC ACCOUNTING EQUATION

a)

A + L = C

b)

L - A = C

c)

A = L + C

d)

A = L - C

10.

The correct order of the accounting cycle

a)

Posting - Adjusting Entries - Journalizing -Unadjusted Trial Balance

b)

Posting -

Journalizing - Unadjusted Trial Balance

c)

Journalizing- Adjusting Entries -

Posting - Unadjusted Trial balance

d)

Journalizing - Posting - Unadjusted -Trial Balance - Adjusting Entries -

11.

The normal balance of Accounts Receivable

a)

Credit

b)

Debit

c)

Unknown

d)

None of the above

12.

The normal balance of Service Income.

a)

Credit

b)

Debit

c)

Unknown

d)

None of the above

13.

Unearned Sales/Unearned Sales Revenue is under what type of Major Account

a)

Asset

b)

Liability

c)

Capital

d)

Revenue

14.

COGS is under what type of Major Account

a)

Asset

b)

Liability

c)

Expenses

d)

Revenue

15.

What is the normal balance of Accumulated Depreciation- Building.

a)

Asset

b)

Liability

c)

Expenses

d)

Revenue