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Accounting Unit 1 Review

Total questions: 20

Worksheet time: 18mins

Name
Class
Date
1.

What Accounting function is the following an example of?

Adding up all customer payments over the month to find the month's total revenue amount.

a)

Totaling

b)

Recording

c)

Summarizing

d)

Analyzing

2.

Accounting is the process of

recording, summarizing, and

(a)   financial transactions.

3.

The common set of accounting rules,

standards, and procedures for all

accountants in the United States.

(a)  

4.

Liabilities = ​ (a)   - ​ (b)  

Choose from the below words
Assets
Owner's Equity
Liabilities
Net Income
5.

Organize the financial statements into the right time categories:

Categorize the following

Income Statement

Statement of Cash Flows

Balance Sheet

Period of Time
Moment in Time
6.

If Company A has:

$2,300 in Cash

  • $400 in Accounts Payable

  • $500 in Accounts Receivable

  • $1,100 in Bank Loans

What is Company A's Owners Equity?

7.

What is the final product of the Income Statement?

a)

Current Assets

b)

Owner's Equity

c)

Net Income

d)

Revenue

8.

Net Income feeds into what Equity category on the Balance Sheet?

(a)  

9.

A financial statement that summarizes the movement of cash in and out of a company during a specific period in time.

a)

Income Statement

b)

Statement of Cash Flows

c)

Balance Sheet

d)

Bank Statement

10.

Organize these two options into the right categories

Categorize the following

Accounts Receivable

Accounts Payable

Assets
Liabilities
11.

The three common accounting time frames are Monthly, (a)   , and Yearly.

12.

Definition: Economic resources

owned by an individual or

company.

a)

Owner's Equity

b)

Liabilities

c)

Revenue

d)

Assets

13.

Net Income = (​ (a)   + ​ (b)   ) - (​ (c)   + ​ (d)   )

Choose from the below words
Revenue
Gains
Expenses
Losses
Assets
Liabilities
14.

Double-Entry Bookkeeping is visually represented and carried out via the ________ ?

a)

I-Chart

b)

T-Chart

c)

Accounting Journal

d)

Income Statement

15.

Income earned through the provision of a business's primary goods or services.

a)

Net Income

b)

Expenses

c)

Gains

d)

Revenue

16.

Organize these options into the right categories:

Categorize the following

US-Based Companies

International Companies

General Principles AND Industry Specific Rules

General Principles ONLY

Stricter

More Flexible/Up for Interpretation

GAAP
IFRS
17.

This Accounting Principle means:

Accountants commit to applying the

same standards throughout the reporting

process, from one period to the next, to ensure

financial comparability between periods.

a)

Consistency

b)

Utmost Good Faith

c)

Materiality

d)

Non-Compensation

18.

The Accounting Principle that means:

Speculation should not influence the

reporting of financial data.

a)

Regularity

b)

Periodicity

c)

Permanence of Methods

d)

Prudence

19.

Organize the following assets according to their level of Liquidity

1 = Least Liquid , 3 = Most Liquid

a)

Real Estate

b)

Stocks/Bonds

c)

Cash

1)
2)
3)
20.

Mr. Vieth went to Colorado State University

a)

True

b)

False