wayground logo

Free Printable Worksheets

NEW

Font size

S
M
L
XL
Worksheets

Unit 4

Total questions: 71

Worksheet time: 3hrs 41mins

Name
Class
Date
1.

The process of keeping the financial records of a business is known as:

a)

Financing

b)

Controlling

c)

Accounting

d)

Bookkeeping

2.

Why are accurate accounting records important to a business?

a)

They show how the business is doing.

b)

They increase the return on investments

c)

They prevent any financial losses

d)

They give the business an image of success.

3.

A creditor is most likely to examine a business's financial accounting records if the business is

a)

complying with regulatios

b)

applying for a bank loan

c)

using cash accounting

d)

selecting a new market

4.

For an accounting system to be useful to the business, the accounting information it contains must be

a)

recorded using the accrual method

b)

posted by an accountant

c)

accurate and up to date

d)

approved by the CEO

5.

Which of the following is a requirement for a good accounting system:

a)

It should be updated annually

b)

It should provide needed information quickly

c)

It should eliminate the end for an accountant

d)

It should be replaced every two or three years

6.

Which of the following is a true statement:

a)

Bookkeeping is the same as accounting

b)

Bookkeeping is limited to information on sales

c)

Bookkeeping does not use computers

d)

Bookkeeping records business transactions

7.

Which of the following presents the first three steps in the accounting cycle in the correct order:

a)

Post, journalize, and analyze

b)

Analyze, journalize, and post

c)

Post, analyze, and jouranlize

d)

Analyze, post, and journalize

8.

Which of the following financial reports provides estimates of when, where, and how much money will come into and out of a business next year:

a)

Cash flow statement

b)

Income statement

c)

Balance sheet

d)

Bank statement

9.

Finance is the business function that involves managing

a)

Money

b)

marketing

c)

information

d)

production

10.

The goals of the finance function are to ensure profitability and

a)

advertise products

b)

reduce risks

c)

manufacture raw materials

d)

gives out information

11.

Accounting is distinct from finance because its main focus is on

a)

money management decisions

b)

recordkeeping activities

c)

acquisition of funds

d)

administration of assests

12.

How does the finance function relate to company spending?

a)

it produces reports about spending

b)

it plans and controls spending

c)

it spends on investments only

d)

it does not relate to spending

13.

To keep communication flowing with other departments, the finance function depends on:

a)

production

b)

information systems

c)

marketing

d)

accounts receivable

14.

The finance function is usually responsible for which of the following processes:

a)

Research

b)

Operations

c)

Budgeting

d)

Manufacturing

15.

The finance function would definitely be involved in a decision regarding

a)

new business projects and strategies

b)

new relations and publicity

c)

hiring

d)

personal selling

16.

A company's current balance of assets and liabilities falls under the focus of

a)

return on capital

b)

capital investment decisions

c)

the cash conversion cycle

d)

working capital management

17.

Determining which projects a business should invest in is know as

a)

the cash conversion cycle

b)

capital budgeting

c)

return on capital

d)

capital structuring

18.

Which of the following is a key component of managing working capital:

a)

Financing

b)

Capital structure

c)

Capital budgeting

d)

Cash conversion cycle

19.

The cash conversion cycle should be

a)

on an upward trend

b)

at equilibrium

c)

as long as possible

d)

as short as possible

20.

Which of the following is a measure of how well a business generates cash flow:

a)

capital structure

b)

return on capital

c)

accounts receivable

d)

accounts payable

21.

When return on capital is positive, the company is

a)

losing value

b)

low on cash

c)

paying out dividends

d)

growing in value

22.

The process of keeping the financial records of a business is known as

a)

accounting.

b)

controlling.

c)

financing.

d)

bookkeeping.

23.

The overall purpose of accounting is to

a)

maintain accurate reports.

b)

compile the business’s expenses.

c)

keep track of sales.

d)

control the finances of the business.

24.

Why are accurate accounting records important to a business?

a)

They prevent any financial losses.

b)

They show the business how it is doing.

c)

They increase the return on investments.

d)

They give the business an image of success.

25.

Which of the following groups makes regular use of a business’s managerial accounting information:

a)

            Managers

b)

Customers

c)

Creditors

d)

Investors

26.

A creditor is most likely to examine a business’s financial accounting records if the business is

a)

applying for a bank loan.

b)

selecting a new market.

c)

using cash accounting.

d)

complying with regulations.

27.

For an accounting system to be useful to the business, the accounting information it contains must be

a)

accurate and up to date.

b)

approved by the chief executive officer.

c)

posted by an accountant.

d)

recorded using the accrual method.

28.

Which of the following is a requirement for a good accounting system:

a)

It should be updated annually.

b)

It should provide needed information quickly.

c)

It should eliminate the need for an accountant.

d)

It should be replaced every two or three years.

29.

Two employees used a business’s computerized accounting system to change some records. They were able to steal $50,000 from the business because the accounting system lacked which of the following:

a)

Protection from theft and fraud

b)

An affordable price

c)

A manual system as backup

d)

Printed financial statements

30.

Checks, receipts, invoices, and purchase orders are examples of

a)

financial statements.

b)

department ledgers.

c)

source documents.

d)

accounting standards.

31.

What type of accounting method would most likely be used by a large business that has a large number of outstanding loans and customer charge accounts?

a)

Check method

b)

Cash method

c)

COD method

d)

Accrual method

 

32.

Accounting records for a business show that the week’s total sales revenues were $125,000. Cash sales accounted for $50,000 and credit sales, $75,000. This is an example of

a)

classifying financial information.

b)

the cash accounting method.

c)

an income statement.

d)

the accrual method of accounting.

33.

Which of the following presents the first three steps in the accounting cycle in the correct order:

a)

Post, analyze, and journalize

b)

Analyze, post, and journalize

c)

Analyze, journalize, and post

d)

Post, journalize, and analyze

34.

Which of the following makes comparisons of the financial conditions at multiple organizations possible:

a)

Bookkeeping

b)

Source documents

c)

Accounting standards

d)

Trial balance

35.

Which of the following categories of information are found on a balance sheet:

a)

Income, expenditures, profit

b)

Assets, liabilities, owner’s equity

c)

Assets, liabilities, margin

d)

Revenues, expenses, profit

36.

A bank denies a business owner’s application for credit saying, “We feel that you would be unable to make the monthly payments because of your other debts.” What financial report did the bank review?

a)

Budget

b)

Balance sheet

c)

Income statement

d)

Operating budget

 

37.

What accounting record would summarize a business’s profit or loss for a previous year?

a)

Bank statement

b)

Inventory record

c)

Income statement

d)

Balance sheet

38.

Which of the following financial reports provides estimates of when, where, and how much money will come into and out of a business next year:

a)

Balance sheet

b)

Cash flow statement

c)

Income statement

d)

Bank statement

39.

The goals of the finance function are to ensure profitability and

a)

advertise products.

b)

manufacture raw materials.

c)

give out information

d)

reduce risks.

40.

Accounting is distinct from finance because its main focus is on

a)

recordkeeping activities.

b)

money management decisions.

c)

administration of assets.

d)

acquisition of funds.

41.

The administration of assets refers to decisions about

a)

accounting.

b)

spending.

c)

investments.

d)

financing.

42.

Decisions about financing refer to the

a)

accounts receivable.

b)

acquisition of funds.

c)

administration of assets.

d)

accounting department.

43.

How does the finance function relate to company spending?

a)

It plans and controls spending.

b)

It produces reports about spending.

c)

It spends on investments only.

d)

It does not relate to spending.

44.

Money the business owes is known as

a)

equity.

b)

assets.

c)

accounts payable.

d)

accounts receivable.

45.

To keep communication flowing with other departments, the finance function depends on

a)

accounts receivable.

b)

information systems.

c)

marketing.

d)

production.

46.

The finance function is usually responsible for which of the following processes:

a)

Budgeting

b)

Manufacturing

c)

Operations

d)

Research

47.

The finance function would definitely be involved in a decision regarding

a)

public relations and publicity.

b)

personal selling.

c)

new business projects and strategies.

d)

hiring.

48.

Which of the following is a capital investment decision:

a)

How to manage cash flow

b)

How to handle accounts payable

c)

How to finance investments

d)

How to manage inventory

49.

A company’s current balance of assets and liabilities falls under the focus of

a)

return on capital.

b)

working capital management.

c)

capital investment decisions.

d)

the cash conversion cycle.

50.

Determining which projects a business should invest in is known as

a)

return on capital.

b)

the cash conversion cycle.

c)

capital structuring.

d)

capital budgeting.

 

51.

Selling shares in the company to raise money for a new venture is referred to as ___________ funding.

a)

equity

b)

dividend

c)

debt

d)

accounts payable

52.

Which of the following is a key component of managing working capital:

a)

Financing

b)

Capital budgeting

c)

Cash conversion cycle

d)

Capital structure

53.

The cash conversion cycle should be

a)

at equilibrium.

b)

as short as possible.

c)

as long as possible.

d)

on an upward trend.

54.

When return on capital is positive, the company is

a)

growing in value.

b)

losing value.

c)

low on cash.

d)

paying out dividends.

55.

Marketing links producers to

a)

distributors.

b)

retailers.

c)

marketers.

d)

customers.

56.

Marketing is described as creating

a)

exchanges.

b)

needs.

c)

advertisements.

d)

gaps.

57.

Which of the following is a marketing activity:

a)

Balancing customer needs with wants          

b)

Leading a project team

c)

Communicating with customers

d)

Lowering operational expenses

58.

What provides the basis for all marketing goals and actions?

a)

Pricing

b)

Planning

c)

Budgeting

d)

Retailing

59.

Which of the following influences the process of determining price:

a)

Customers’ perception of value

b)

Publicity

c)

Purchase location

d)

Sales promotion

60.

Which of the following is a method used to communicate with customers:

a)

Personal selling

b)

Manufacturing

c)

Customer orientation

d)

Marketing concept

61.

The purpose of communicating with customers is to

a)

gather participants for a survey.

b)

befriend customers.

c)

determine prices.

d)

attract customers’ interest.

62.

In an overall sense, where does marketing occur?

a)

Wherever advertisements are

b)

Wherever stores are

c)

Wherever businesses are

d)

Wherever customers are

63.

Of the following, which is a durable good:

a)

Coffee mug

b)

Insect repellent

c)

Hamburger

d)

Lip balm

64.

Which of the following activities is an aspect of marketing a service:

a)

Finding out customers’ favorite coffee flavors

b)

Determining how much to charge for a haircut

c)

Offering a new, improved cell phone

d)

Advertising the state of Michigan on television

65.

In the marketing concept, whose point of view matters most?

a)

Seller’s

b)

Buyer’s

c)

Marketer’s

d)

Planner’s

 

66.

According to the marketing concept, which option demonstrates customer orientation?

a)

Convincing a buyer to buy

b)

Researching a firm’s competitors

c)

Finding out what a buyer wants

d)

Advertising the features of a product

67.

According to the marketing concept, which option shows company commitment?

a)

Leaving marketing to the marketing department

b)

Teaching marketing to college marketing students

c)

Setting aside funds to research what customers want

d)

Pricing a product to maximize profitability per item

 

68.

According to the marketing concept, keeping company goals in mind means

a)

making product prices low.

b)

containing marketing costs.

c)

putting marketing second to other company goals.

d)

maintaining the firm’s purpose.

69.

Overall, what does marketing allow us to do?

a)

Stop buying online

b)

Live our daily lives

c)

Feel better about shopping

d)

Limit our spending

70.

Which of the following is the most common reason for businesses to search for ways to make their products better and cheaper:

a)

Competition

b)

Publicity

c)

E-commerce

d)

Service marketing

71.

Marketing encourages people from different countries to __________ frequently.

a)

travel

b)

train

c)

think

d)

trade