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MoP Recap Session Week 10

Total questions: 45

Worksheet time: 4hrs 50mins

Name
Class
Date
1.

Cost of Sale A. ?

in £

OPENING STOCK + PURCHASES - CLOSING STOCK

(a)  

2.

Cost of Sale B. ?

in £

OPENING STOCK + PURCHASES - CLOSING STOCK

(a)  

3.

Cost of Sale C. ?

in £

OPENING STOCK + PURCHASES - CLOSING STOCK

(a)  

4.

Cost of Sale D. ?

in £

(a)  

5.

Cost of Sale D. ?

in £



(a)  

6.

In £, Gross Profit A.?

(a)  

7.

In £, Gross Profit B.?

(a)  

8.

In £, Gross Profit C.?

(a)  

9.

In £, Gross Profit D.?

(a)  

10.

In £, Gross Profit E.?

(a)  

11.

In £, Gross Profit % A.?



(a)  

12.

In £, Gross Profit % B.?



(a)  

13.

In £, Gross Profit % C.?



(a)  

14.

In £, Gross Profit % D.?



(a)  

15.

In £, Gross Profit % E.?



(a)  

16.

In £, NET Profit % A.?



(a)  

17.

In £, NET Profit % B.?



(a)  

18.

In £, NET Profit % C.?



(a)  

19.

In £, NET Profit % D.?



(a)  

20.

Witch of the following does NOT appear in the Trading Account?

a)

SALES

b)

Gross Profit

c)

Cost of sales

d)

Overheads

21.

Witch 2 of the following does NOT appear in the Profit & Loss Account?

a)

NET PROFIT

b)

Gross Profit

c)

Cost of sales

d)

Overheads

22.

WHICH of the following does appears in BOTH the Trading and Profit & Loss Account?

a)

ASSETS

b)

SALES

c)

NET PROFIT

d)

CASH IN BANK

23.

How is Cost of Sales calculated?

a)

Opening stock + PURCHASES - Closing Stock

b)

Opening stock - PURCHASES + Closing Stock

c)

Opening stock / PURCHASES x Closing Stock

d)

Opening stock x PURCHASES / Closing Stock

24.

How is GROSS PROFIT calculated?

a)

Net Profit - SALES

b)

SALES - Cost of Sales

c)

Cost of sales - Overheads

d)

Purchases + Opening stock

25.

How is GROSS PROFIT % calculated?

a)

(Net Profit / SALES) x 100

b)

(SALES / Cost of Sales)

x 100

c)

(Cost of sales / Overheads) x 100

d)

(Gross Profit / SALES) x 100

26.

P&L example Exercise

What is A.?

a)

101000

b)

100100

c)

100000

d)

95000

27.

P&L example Exercise

What is B.?

a)

10000

b)

15000

c)

20000

d)

200000

28.

P&L example Exercise

What is C.?

a)

20.0%

b)

25.0%

c)

20.5%

d)

20.2%

29.

P&L example Exercise

What is D.?

a)

9000

b)

10000

c)

10500

d)

11000

30.

P&L example Exercise

What is E.?

a)

10%

b)

13%

c)

15%

d)

16%

31.

P&L example Exercise

What is F.?

a)

120000

b)

12500

c)

125000

d)

126000

32.

P&L example Exercise

What is G.?

a)

49%

b)

50%

c)

50.9%

d)

51%

33.

P&L example Exercise

What is I.?

( ) = MINUS AMOUNT

a)

(2500)

b)

25000

c)

(250000)

d)

(25000)

34.

P&L example Exercise

What is I.?

( ) = MINUS AMOUNT

a)

(2500)

b)

25000

c)

(250000)

d)

(25000)

35.

P&L example Exercise

What is J.?

( ) = MINUS AMOUNT

a)

8.3%

b)

(8.2%)

c)

(8.3%)

d)

(8.4%)

36.

P&L example Exercise

What is K.?

a)

190000

b)

20000

c)

200000

d)

202000

37.

P&L example Exercise

What is L.?

a)

700000

b)

700700

c)

707000

d)

070700

38.

P&L example Exercise

What is O.?

a)

10000

b)

100010

c)

100000

d)

100100

39.

Assets are what you .......

a)

OWE

b)

OWN

c)

PAY

d)

ORDER

40.

Assets = .......

a)

LIABILITIES + CAPITAL

b)

LIABILITIES - CAPITAL

c)

LIABILITIES / CAPITAL

d)

LIABILITIES x CAPITAL

41.

Which of the following would appear in a balance sheet?

a)

Travel Expenses

b)

Cost of Sales

c)

Equipment

d)

Marketing

42.

Which of the following is a NOT a FIXED ASSET?

a)

Premises

b)

Cost of Sales

c)

Equipment

d)

Fixtures & Fittings

43.

Which of the following is a Current Asset?

(2 answers)

a)

Creditors

b)

Cost of Sale

c)

Cash

d)

Bank Overdraft

44.

Current Liabilities are......?

(2 answers)

a)

Paid within a year

b)

Something we own

c)

Something we owe

d)

Take more than a year to pay

45.

Current Asset - Current Liabilities = ......?

a)

Tax on Capital invested

b)

Long Term Assets

c)

Long Term Liabilities

d)

Working Capital