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Grade 9 Final Accounting Terminology Quiz

Total questions: 20

Worksheet time: 19mins

Name
Class
Date
1.

An amount that the enterprise owes another enterprise ...

a)

Asset

b)

Liability

c)

Expense

d)

Drawings

2.

Each transaction that takes place must be recorded on a __________

a)

Ledger

b)

Source Document

c)

Bank Statement

d)

Transaction

3.

Identify which of the following TWO are current assets:

a)

Trading Debtors

b)

Land

c)

Equipment

d)

Cash Float

4.

Identify which of the two accounts are current liabilities:

a)

Loans

b)

Bank Overdraft

c)

Trading Creditors

d)

Mortgage on property

5.

Owner's Equity =

a)

Capital - Drawings + Net Profit

b)

Capital + Drawings - Net Profit

c)

Net Profit - Capital - Drawings

d)

Net Profit + Capital + Drawings

6.

The cost price of the trading stock already sold.

a)

Gross Profit

b)

Sales

c)

Cost of Sales

d)

Profit Mark- up

7.

THE PRICE AT WHICH GOODS ARE SOLD TO CUSTOMERS

a)

THE COST PRICE

b)

THE GROSS PROFIT

c)

THE SELLING PRICE

8.

GROSS PROFIT IS EQUAL TO:

a)

Selling Price + Cost Price

b)

Selling Price - Cost Price

c)

Selling Price - Gross Profit

d)

Selling Price - Cost Price - Gross Profit

9.

A current asset is an asset with a relatively long life span, bought to use in the business over a long period and not used for resale purposes.

a)

TRUE

b)

FALSE

10.

When making entries in the general ledger, for every debit there must be an equal and corresponding debit. What rule does this abide by.

a)

the business entity rule

b)

the principle of double entry

c)

the accounting equation

d)

the balance sheet rule

11.

Roger Lee sells cell phone accessories. He bought 20 cell phones and paid R1200 each. He also paid R1200 total transport fees to get the cell phones delivered to him. Calculate the total cost of the purchase.

a)

R24 000

b)

R26 000

c)

R25 500

d)

R25200

12.

Selling Price (SP) = R780

Cost Price (CP)= R600

Calculate the Mark up %

a)

33.33333%

b)

50%

c)

30%

d)

100%

13.

The cost price of a good is R890.

The % mark up on cost is 50%.

Calculate the selling price.

a)

R1300

b)

R1335

c)

R1780

d)

R890

14.

The gross profit of an item was R909. The % mark up on cost is 75%. Calculate the Cost Price of the good.

a)

R1200

b)

R1250

c)

R1212

d)

R1210

15.

Kerry Lund uses a secret price code for her business.

RIVERRAPID (R being 1 and D being 0)

1,2,3,4,5,6,7,8,9,0

Determine the Cost Price of an item with the code IED/AD (a)  

16.

ReAuto Computers bought 200 computers from a International French company for R7500 each. The total import costs came to R9000. The total transport and carriage costs came to R8000. Calculate the total cost of the purchase:

a)

(200 x R7500 x R8000 x R9000)

b)

(200 x R7500) + R8000 + R9000

c)

(200 + R7500 + R8000+ R9000)

d)

(200 x R7500)

17.

ReAuto Computers bought 200 computers from a International French company for R7500 each. The total import costs came to R9000. The total transport and carriage costs came to R8000. If the total cost of the purchase = R1517000, what would the cost price be per computer.

a)

R7500

b)

R7585

c)

R24500

d)

R7000

18.

ReAuto Computers bought 200 computers from a International French company for R7500 each. The total import costs came to R9000. The total transport and carriage costs came to R8000. If the total cost price of one computer is R7585, and the business uses a percentage mark up on cost of R120% Calculate the selling price of one computer.

a)

R7585 x (120/220)

b)

R7585 x (220/120)

c)

R7585 x (220/100)

d)

R7585 x (220/220)

19.

ReAuto Computers bought 200 computers from a International French company for R7500 each. The total import costs came to R9000. The total transport and carriage costs came to R8000. If the cost price per computer is R7585, calculate the cost of sales amount if 80 computers were sold.

a)

R600000

b)

R606800

c)

R1517000

d)

R1334960

20.

Land and Buildings = R100 000

Vehicles = R80 000

Capital = R70 000

Drawings = R20 000

Net Profit = R120 000

Calculate the total liabilities using A = OE + L

a)

12 000

b)

10 000

c)

20 000

d)

200 000