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TOPIC 1 - INTRODUCTION TO ACCOUNTING 3

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

Klinik Abu and Rakan-Rakan has the following characteristic EXCEPT:

a)

The members are between 2 to 50 persons.

b)

Registered under the Partnership Act 1961.

c)

The capitals are in the form of ordinary shares.

d)

The financial reports are not required to be published.

2.

Which of the following is NOT an internal user of accounting information?

a)

Owners

b)

Managers

c)

Accounts payable

d)

Employees

3.

The internal users of !nancial statement seek the following information

EXCEPT:

a)

Employees - Career enhancement and promotions

b)

Management teams - Planning and budgeting purposes

c)

Owner - Business growth and profit performances

d)

Government - Economic planning and taxation purposes

4.

What is the similarity possess by the following business: I) Abu MiniMart II)

Klinik Abu and Bakar

a)

Unlimited liabilities

b)

Separate legal entity

c)

Audited financial statement

d)

Published financial statement

5.

Which of the following refers to a partnership business?

a)

Limited liability

b)

Capital contributed by way of ordinary shares

c)

Income from business not subject to tax

d)

Profit or loss is divided among owners and members

6.

Which business meets the following characteristics: I) Widely scattered in

Malaysia II) Solely owned business III) Profit gained or loss suffered by own

self

a)

Public limited company

b)

Sole proprietorship

c)

Private limited company

d)

Partnership

From

7.

From the legal point of view, the type of business organisation that has a

separate legal entity from its owners and where the owners are not

personally liable for the debts of business is __________.

a)

Limited company

b)

Sole proprietorship

c)

Partnership

d)

None of the above

8.

Which of the following is FALSE in explaining the users of accounting

information:

a)

Bankers need accounting information to evaluate the business ability to pay

debts on time.

b)

Investors use the accounting information for planning, controlling and

organising the business.

c)

Government needs accounting information for tax purposes.

d)

Employees needs accounting information to ensure steady employment.

9.

The following steps in the accounting cycle have not been listed in the

correct order. Rearrange the following steps to show the correct

sequence in the accounting cycle. I) Trial balance II) Journalising III)

Business transaction IV) Source document V) Posting VI) Financial

statements

a)

VI, I, V, II, III and IV

b)

III, IV, II, V, I and VI

c)

IV, III, II, I, V and VI

d)

II, IV, V, III, I and VI

Which

10.

Which of the following is the !rst step in the accounting cycle?

a)

Journal entries are made

b)

Source documents are prepared

c)

A trial balance is prepared

d)

Posting made to the ledger