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Financial Statements Review

Total questions: 25

Worksheet time: 13mins

Name
Class
Date
1.

Which one is right?

a)

Asset = Owner's equity + Liability

b)

Asset = Owner's equity - Liability

c)

Asset + Owner's equity = Liability

d)

Asset + Owner's equity = expense

2.

Mr.W has current assets of $500 and total assets of $1500. ABC has current liabilities of $300 and total liabilities of $800. What is the amount of ABC's owner's equity

a)

200

b)

700

c)

900

d)

800

3.

An obligation to pay for something in a short term is called:

a)

Current Liability

b)

Asset

c)

Fixed Liability

d)

Owners Equity

4.

Debts and financial obligations (responsibilities).

a)

Liabilities

b)

Assets

c)

Net Loss

d)

Property

5.
What period of time does a balance sheet cover?
a)
One quarter
b)
One moment in time
c)
One year
d)
One tax year
6.
Which of these is a liability?
a)
Cash in bank
b)

accounts payable

c)
Stock
d)
Machinery
7.
A bank loan is normally a
a)
long term liability
b)
a current liability
c)
a fixed asset
d)
a current asset
8.

Which of the following are Assets? Select all that apply.

a)

Bank Account

b)

Bank Loan

c)

Vehicles

d)

Bank overdraft

e)

Furniture and fittings

9.

Select all that are liabilities.

a)

Accounts Payable

b)

Stock / inventory

c)

Mortgage

d)

Accounts Payable

10.

When the business is owed money it is called

a)

Accounts Receivable

b)

Account Payable

11.

_______ 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)

Profit and Loss Statement

12.

Which of the following is not a liability

a)

Inventory

b)

Car loan

c)

Mortgage

d)

Credit card balance

13.

 

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

14.

Depreciation is not included on the income statement

a)

True

b)

False

15.

What is the purpose of an income statement?

a)

calculate the bank balance

b)

calculate net assets

c)

calculate sales

d)

calculate net profit

16.
A Net Profit occurs if:
a)
Gross Profit is greater than expenses
b)
Expenses greater than Gross Profit
c)
None of the listed choices
17.

COGS stands for

a)

cost of goods sales

b)

cost of goods serviced

c)

cost of goods sold

18.
Examples may include salaries, utilities, rent, insurance, and office supplies.
a)
Revenue
b)
Expense
c)
Net Income
d)
Net Loss
19.
The Income Statement lists a businesses:
a)
Assets and Expenses
b)
Owner's Equity and Revenue
c)
Revenue, cost of goods and Expenses
d)
Expenses and Net Assets
20.

When expenses are greater than income?

a)

expense

b)

net loss

c)

net income

d)

net gain

21.
payment, usually monthly, applied to the balance of a home loan used when purchasing housing
a)
insurance
b)
expense
c)
mortgage
d)
income and expense statement
22.

Depreciation is an

a)

Asset

b)

Loss

c)

Expense

d)

Liability

23.

Under straight line method if the cost of asset is 45000 and scrap value is 5000 anduseful life is 10 year, then the amount of depreciation will be:

a)

4500

b)

4000

c)

5000

d)

2000

24.

What is depreciation?

a)

An increase in the value of an asset over time

b)

Loss of value of an asset over time

c)

Assets that can quickly be turned into cash.

25.

Depreciation can decrease other expense accounts like:

a)

insurance

b)

mortgages

c)

car loans

d)

taxes