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GR9 - ACCOUNTING REVISION

Total questions: 20

Worksheet time: 10mins

Name
Class
Date
1.

Where will drawings increase?

a)

Debit

b)

Credit

2.

The double entry principle is?

a)

For every expense there is an income

b)

For every debit there is a credit

c)

For every receipt their is a payment

d)

All of them

3.

Which of the list below is a liability?

a)

Loan

b)

Sales

c)

Rent income

d)

Cost of sales

4.

The right hand side of the general ledger account it know as?

a)

The debit side

b)

The credit side

5.

Which item is not regarded as an asset?

a)

Vehicles

b)

Trading stock

c)

Stationery

d)

Bank

6.

The left side of the general ledger is known as?

a)

Debit

b)

Credit

7.

The advantage to the business for selling goods on credit is that

a)

more debtors buy on credit

b)

more creditors buy with cash.

c)

Few debtors buy on credit

d)

all of the above.

8.

The debtor returned damaged goods.

(a)  

9.

Increases on the credit side and decreases on the debit side

(a)  

10.

When you receive a trade discount, the price that you pay is less than the original selling price.

a)

True

b)

False

11.

Cost of Sales is an …, it is money that the business pays when purchasing Trading Stock.

(a)  

12.

A cheque is the source document that is issued to pay for expenses.

a)

True

b)

False

13.

Rent expense is an/a

a)

Expense

b)

Asset

c)

Income

d)

Liability

14.

Interest on loan is an/a

a)

Expense

b)

Asset

c)

Income

d)

Liability

15.

Insurance is an/a

a)

Expense

b)

Asset

c)

Income

d)

Liability

16.

Advertising is an/a

a)

Expense

b)

Asset

c)

Income

d)

Liability

17.

Water and electricity account is an/a

a)

Expense

b)

Asset

c)

Income

d)

Liability

18.

Telephone account is an/a

a)

Expense

b)

Asset

c)

Income

d)

Liability

19.

Wages is an/a

a)

Expense

b)

Asset

c)

Income

d)

Liability

20.

Stationery is an/a

a)

Expense

b)

Asset

c)

Income

d)

Liability