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Pre-Test (Accounting for Non-Accountants)

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.


Accounting Principle is general law or rule followed in the preparation of financial statements.

a)

TRUE

b)

FALSE

2.

Cash basis considers the revenue as realized when the goods are produced.

a)

TRUE

b)

FALSE

3.

The ledger is the book of original entry.

a)

TRUE

b)

FALSE

4.

The income statement shows either net profit or net loss for a particular period.

a)

TRUE

b)

FALSE

5.

What are the main sections on a balance sheet?

a)
  1. Assets, liabilities, income

b)
  1. Assets, liabilities, equity

c)
  1. Assets, liabilities, expenses

d)
  1. Assets, gains, revenue

6.

Which side of the ledger account are debits recorded on?

a)

Left

b)

Right

c)
  1. Depends on the debit

7.

Which side of the ledger account are credits recorded on?

a)

Left

b)

Right

c)
  1. Depends on the debit

8.

Increasing an asset involves crediting the account.

a)

TRUE

b)

FALSE

9.

Equity is the difference between:

a)

Assets and liabilities.

b)

Revenues and Expenditures.

c)

Common stock and preferred stock.

d)

Revenues and liabilities.

10.

Purchase of machinery for cash.

a)
  1. Increases the total cash.

b)
  1. Decreases the total asset.

c)
  1. Remains total asset unchanged

d)
  1. Decreases total liability.