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Introduction to Accounting EMZ

Total questions: 12

Worksheet time: 9mins

Name
Class
Date
1.

_________ is the art of _________, __________, ____________ in a significant manner and in terms of ____________, ____________ and _______ which are in part of at least financial character and ___________ the result of there of.

(a)  

2.

This involves keeping a chronological diary of events that are measured in pesos. The diary referred to in the definition are the journals and ledgers which will be discussed in future chapters.

a)

RECORDING

b)

SUMMARIZING

c)

CLASSIFYING

d)

IDENTYFYING

3.

Accounting that records, summarize, and communications to have a relevant, reliable, comparable to help users decide.

a)

RECORDING

b)

INTERPRETING

c)

COMMUNICATING

d)

CLASSIFYING

4.

ALL TRANSACTIONS CAN BE RECORDED

a)

TRUE

b)

FALSE

5.

Accounting is the process of RECORDING, CLASSIFYING and SUMMARIZING economic events of an organization for interested users

a)

TRUE

b)

FALSE

6.

Resources that are owned and control

Ex. cash, property and investments

a)

REVENUE

b)

ASSET

c)

EXPENSES

d)

LIABILITIES

7.

All of the following describe accounting, except

a)

A service activity

b)

An exact science rather that an an art

c)

An information system

d)

A universal language of business

8.

Present obligation of the enterprise arising from past events which are to be settled in the future. It is required to be settled in the future

a)

ASSETS

b)

LIABILITIES

c)

EQUITY

d)

EXPENSES

9.

Claim: or the Capital

a)

Liabilities

b)

Equity

c)

Asset

d)

Income

10.

Increase in economic benefits

a)

Expenses

b)

Income

11.

(a)   is recording at business transactions in a systematic and chronological manner

it is smaller than accounting

12.

(a)   examines the financial statement to ascertain whether they conform with the GAAP (Accounting Concepts and Principles)

for the purpose of expressing an opinion on the fairness of this statements