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AGR323 - CHAPTER 2

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

An accounting system is a system of _________ financial and accounting data that are used by decision makers

a)

collecting, storing and processing

b)

collecting, storing and distributing

c)

collecting, checking and processing

d)

allocating, storing and processing

2.

An accounting system allows a business to keep track of all types of financial transactions, including purchases, sales and liabilities. Example of liabilities (2 answers)

a)

prepaid expense

b)

account payable

c)

funding

d)

account receivable

3.

How to decide whether a company should use calendar year or fiscal year accounting period?

a)

Based on other company

b)

Based on decision of management

c)

Based on the economy situation

d)

Based on production cycle

4.

Calendar year accounting period start on

(a)  

5.

Below are disadvantages of double entry system EXCEPT (2 answers)

a)

Missing some transaction record

b)

Complicated to understand

c)

Costly

d)

Easier to commit theft

6.

Choose ALL advantages of accrual accounting

a)

Easy to implement

b)

Reduce income instability

c)

Reduce tax due to delay on growing inventory

d)

Give more precise profit

7.

April 2021: Purchased and charged to account, seed for RM2,000

June 2021: Paid seed for RM2,000

Under (a)   accounting, the transaction is recorded on June 2021.

8.

Large firm normally opt to use......

a)

Accrual, cash and basic system

b)

Double entry, cash and accrual accounting

c)

Complete, single entry and accrual accounting

d)

Basic, double entry and cash accounting

9.

On 15th October, you paid bill for crops invoiced last month, RM1,000. Choose the correct entry under double entry system.

a)

Acc payable: Credit

Cash: Debit

b)

Acc receivable: Credit

Cash: Debit

c)

Acc payable: Debit

Cash: Credit

d)

Acc receivable: Debit

Cash: Credit

10.

Which of the following will NOT be found under cash accounting?

a)

Sale

b)

Inventory

c)

Fertilizer

d)

Fuel