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Introduction to Finance and Accounting Workshop 1

Total questions: 10

Worksheet time: 12mins

Name
Class
Date
1.
What are the three components that are included on a Balance Sheet?
a)
Assets, Liabilities, Owner's Equity
b)
Income, Assets, Expenses
c)
Revenue, Expenses, Net Income/Loss
d)
Loss, Owner's Equity, Assets
2.

The following information is known for company GoodieGood:

The total assets are €250,000

The total liabilities are €210,000

The total revenues are €400,000

The total expenses are €320,000

How much equity does this company have?

(a)  

3.

Look at the data provided.

The total fixed assets are:

a)

€ 150,000

b)

€ 525,000

c)

€ 575,000

d)

€ 675,000

4.

Buying price is € 10. Sales price is € 15.


Company X buys 3,000 units on credit. Which accounts will change on the balance sheet

a)

Inventory goes up with € 45,000. Trade payables goes down with € 30,000. Equity goes up with € 15,000

b)

Inventory goes up with € 30,000. Trade payables goes up with € 30,000

c)

Inventory goes up with € 30,000. Trade payables goes down with € 30,000

5.

When the total assets on a balance sheet have increased, the equity must have increased as well.

a)

True

b)

False

6.

GoodieGood starts a company and the following information is known for the year 2021

- the rent per month is €2,000

- the owner of the building expects that the company at the end of the year has prepaid 3 months of 2022

How does this information influence the income statement?

a)

The income statement of 2021 shows a rent expense of €24,000

b)

The income statement of 2021 shows a rent expense of €30,000

c)

The income statement of 2021 shows a rent expense of €2,000

7.

Calculate the gross profit margin

a)

20%

b)

22.4%

c)

30%

d)

80%

8.

Profits always lead to increase in cash.

a)

True

b)

False

9.

Depreciation is:

a)

The loss of value of tangible fixed assets

b)

Paying back money you have borrowed

c)

The cost of a loan

10.

Company XX uses straight-line depreciation. The remaining depreciable life is 4 years and the scrap value is €60,000.

Calculate the depreciation expense using straight line depreciation.

a)

€ 125,000

b)

€ 110,000

c)

€ 140,000