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Accounting Knowledge

Total questions: 10

Worksheet time: 14mins

Name
Class
Date
1.

Accounts receivable normally has ________ balance

a)

Debit

b)

Credit

c)

Negative

d)

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2.

Journal is a book of ______entry

a)

Secondary

b)

Original

c)

First

d)

None of these

3.

Recording of transaction in ledger is called as

a)

Journalizing

b)

Posting

c)

Recording

d)

None of these

4.

A collection of all accounts is a ___________

a)

Journal

b)

Trial balance

c)

Ledger

d)

Chart of Accounts

5.

A short description of every transaction made in the journal is called

a)

Summary

b)

Narration

c)

Description

d)

Remark

6.

Income is measured on the basics of

a)

Entity concept

b)

Accounting period concept

c)

Going concern concept

d)

None of these

7.

Nominal accounts are related to

a)

Assets & liability

b)

Expenses & losses

c)

Debtors & creditors

d)

None of these

8.

Real accounts are related to

a)

Assets & liability

b)

Expenses & losses

c)

Debtors & creditors

d)

None of these

9.

A Bank Loan is classified as a:

a)

Revenue

b)

Expense

c)

Asset

d)

Liability

10.

Which of the following item is not an asset.

a)

Cash at Bank

b)

Stationery

c)

Motor Vehicle

d)

Inventories