wayground logo

Free Printable Worksheets

NEW

Font size

S
M
L
XL
Worksheets

recording process

Total questions: 8

Worksheet time: 3mins

Name
Class
Date
1.

Which of the following is an essential characteristic of an asset?

a)

The claims to an asset’s benefits are legally enforceable

b)

An asset is tangible

c)

An asset is obtained at a cost

d)

An asset provides future benefits

2.

An entity has a loan due for repayment in six months’ time, but the entity has the option to refinance for repayment two years later. The entity plans to refinance this loan. In which section of the statement of financial position should this loan be presented?

a)

Current liabilities

b)

Current assets

c)

Noncurrent liabilities

d)

Noncurrent assets

3.

It is the total of income less expenses, excluding the components of other comprehensive income

a)

Comprehensive income

b)

Profit or loss

c)

Accounting income

d)

Economic income

4.

Which is the correct accounting cycle?

a)

Transaction-Journal-Ledger-Trial balance- Financial statements

b)

Transacrion-Ledger-Journal-Financial Statement-Trial balance

c)

Transaction- Financial statement-Ledger-Journal-Trial Balance

d)

Transaction-Trial balance-Ledger-Journal

5.

The following accounts are liability balances, except

a)

bank overdraft

b)

loan to Maya

c)

payables

d)

loan from bank

6.

A trial balance shows ____?

a)

the extraction of the income statement for a business

b)

all the accounts and their balances at a certain date

c)

the financial position of a business

d)

the assets, liabilities and owner’s equity of a business

7.

From which of the following is a ledger account prepared.

a)

Transaction

b)

Journal

c)

Events

d)

None of the above

8.

The left hand side of the ledger account is referred to as

a)

Footing

b)

Credit side

c)

Debit side

d)

Balance