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TOPIC 1 (Part 1) AFRB114/ARFB123

Total questions: 10

Worksheet time: 3mins

Name
Class
Date
1.

Which of the following is a key purpose of accounting?

a)

Forecasting future stock prices

b)

Minimizing tax liabilities

c)

Providing information for decision-making

d)

Designing advertising campaigns

2.

How many types of financial reports?

a)

Two

b)

Three

c)

Four

d)

Six

3.

What is the FISRT NAME of accounting standard in Malaysia?

a)

Financial reporting standards (FRS)

b)

Malaysian accounting standards (MAS)

c)

Malaysian financial reporting standards (MFRS)

d)

Malaysian private entities reporting standards (MPERS)

4.

Which is the bodies below is regards as proffessional bodies

a)

Bursa Malaysia

b)

Companies Commission of Malaysia (CCM)

c)

CPA Australia

d)

Malaysian Accounting Standard board (MASB)

5.

What is a key reason for issuing accounting standards in Malaysia?

a)

To increase tax revenue

b)

To ensure consistency and transparency in financial reporting

c)

To reduce the number of financial audits

6.

Which act governs financial reporting requirements for companies in Malaysia?

a)

Companies Act 2016

b)

Financial Reporting Act 1997

c)

Securities Commission Act 1993

7.

Which of the following statements is correct regarding private entities (PE) in Malaysia?

a)

A private entity can choose to apply either the MFRS or MPERS

b)

A private entity is required to use MFRS

c)

A private entity must prepare financial statements under the regulations of the Securities Commission Malaysia.

8.

Who is responsible for reviewing the performance of the MASB

a)

Bursa Malaysia

b)

Finacial Reporting Foundation (FRF)

c)

Interpretation committee

d)

Working group committee

9.

Which of the following is an example of a reporting entity?

a)

A student keeping monthly expenses

b)

A listed company

c)

A small family gathering

d)

A sports team without registration

10.

What is Madam’s full name?

a)

Nur Shuhada Yaakob

b)

Nur Syuhada Yaakob

c)

Nur Shuhada Yaacob

d)

Nur Syuhada Yaacob