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PARTNERSHIP AND CORP - GENERAL CONCEPT AND FORMATION

Total questions: 10

Worksheet time: 3mins

Name
Class
Date
1.

This is the most equitable way of distributing profit

a)

average capital

b)

beginning capital

c)

ending capital

d)

original capital

2.

This partner does not share in the losses incurred by the partnership

a)

limited partner

b)

general partner

c)

industrial partner

d)

capitalist partner

3.

Properties contributed by the partners should be recorded at

a)

acquisition cost

b)

fair market value

c)

book value

d)

historical cost

4.

A and B are partners, but only A is the managing partner, both contributed equal assets. the best profit-sharing ratio will be

a)

Equally

b)

Salary to A and B remaining profit to be shared equally

c)

Salary to A, remaining profit to be shared equally

d)

1:1 ratio

5.

All except one may be given to a partner whether the operation is a net profit or a net loss

a)

salaries

b)

bonus

c)

interest

d)

regular drawing

6.

Account receivable invested by a partner should be recorded at its

a)

realizable value

b)

book value

c)

gross amount

d)

market value

7.

statement 1: all partnership are required to file and pay taxes

statement 2: A partnership has an indefinite life like a corporation

a)

only first statement is true

b)

only second statement is true

c)

both statements are true

d)

none of the statements are true

8.

Statement 1: In the absence of an agreement , net income or net loss will be distributed equally Statement 2: A limited partner shares in the profits but not in the losses of the partnership

a)

only first statement is correct

b)

only second statement is correct

c)

both statements are correct

d)

none of the statements are correct

9.

Statement 1: A debit balance in the Income and Expense Summary represent net loss

Statement 2: Giving salary allowance to a partner is a mechanism of distributing profit in recognition of the partner's investment in cash and or property

a)

only first statement is true

b)

only second statement is true

c)

both statements are true

d)

None of the statements are true

10.

Statement 1: This agreement is valid , A & B invested 100,000 each in the partnership but agreed to divide profits and losses in a 2:1 ratio

Statement 2: Interest given to partners based on their contributions are expense subject to tax

a)

only first statement is true

b)

only second statement is true

c)

both statements are true

d)

none of the statements are true