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ACC030 Lesson 1 - Introduction to Accounting

Total questions: 20

Worksheet time: 10mins

Name
Class
Date
1.

Who is the father of accounting?

a)

Al Khawarizmy

b)

Leonardo da Vinci

c)

Al Marjanery

d)

Fra Luca Pacioli

2.

What is the system introduced by by Luca Pacioli?

a)

Accounting

b)

Bookkeeping

c)

Double Enter

d)

Double Entry

3.

Bookkeeping differs from accounting. Which part of the accounting process is primarily involved in bookkeeping?

a)

Recording

b)

Measurement

c)

Communication

d)

Analyzing

4.

Bookkeeping is mainly concerned with .............

a)

Interpreting the data for internal and external users

b)

Designing the systems in recording, classifying, and summarizing the recorded data

c)

Recording of financial data

d)

None of the above

5.

………………… is the process of identifying, recording and classifying, summarizing, analyzing and interpreting business transaction.

a)

Transaction

b)

Bookkeeping

c)

Financing

d)

Accounting

6.

The preparation of financial statement is done in the bookkeeping process.

a)

TRUE

b)

FALSE

7.

The process of identify, classify, recording and communicating business transaction is called as book-keeping.

a)

TRUE

b)

FALSE

8.

Bookkeeping differs from accounting in which part of process ?

a)

Classifying

b)

Interpreting

c)

Classifying

d)

Summarizing

9.

Decisions can be made on the basis of accounting records.

a)

TRUE

b)

FALSE

10.

The type or branch of accounting that generates reports for the use of external parties such as creditors, investors and government agencies is known as:

a)

Forensic Accounting

b)

Managerial Accounting

c)

Financial Accounting

d)

Tax Accounting

11.

Which one of the following is not an external user of accounting information?

a)

Investor

b)

Manager

c)

Creditor

d)

Consumer

12.

What is the function of financial report to management in any organization?

a)

To supervise their workers

b)

To make decision for company

c)

To enable business ongoing basis

d)

To acquire additional capital

13.

Which accounting tools are correct? (you can tick more than 1 answer)

a)

Comprehensive Income Statement

b)

Journal

c)

Balance Sheet

d)

Statement of Profit or Loss

e)

Ledger

14.

Accounting graduates can works as .................

a)

Tax Officers

b)

External Auditors

c)

Lawyers

d)

Accountants

15.

Give 2 examples of accounting information internal users.

4 lines
16.

Give 2 examples of accounting information external users

4 lines
17.

Data from business documents are arranged and categorized. This is best to describe :

a)

classifying

b)

summarizing

c)

recording

d)

interpreting

18.

Which of the following is the internal user of accounting information ?

a)

Suppliers

b)

Government

c)

Labor Union

d)

Finance department

19.

A(n) _________ has at least two owners.

a)

Sole Proprietorship

b)

Partnership

c)

Limited company

20.

Which of the following are correct answers? (may tick more than 1 answer)

a)

Sole proprietorship - Don & Din Mediclinic

b)

Public Limited Company - Janson Sdn Bhd

c)

Private Limited Company - Megah Berslin Sdn Bhd

d)

Partnership - Perusahaan Jamil & Anak-anak

e)

Sole proprietorship - Budu Sedap Enterprise