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Accounting Quiz

Total questions: 40

Worksheet time: 20mins

Name
Class
Date
1.

Haya is preparing the P & L report, which of the following would be considered an operating expense?

a)

Cost of goods sold

b)

Interest on loans

c)

Sales revenue

d)

Rent for office space

2.

Reaab decides to review her company's financials. What does a balance sheet reveal?

a)

Its total revenue

b)

What a business owns and owes

c)

How much it paid in rent

d)

How much gross profit a business made

3.

Samer is curious about the timeframe of financial reports. How long does a balance sheet cover?

a)

One year

b)

One moment in time

c)

One quarter

d)

One tax year

4.

Wasim is organizing his company’s assets. Identify the liability!

a)

Machinery

b)

Money owed to other businesses (creditors)

c)

Stock

d)

Cash in bank

5.

Feras is studying for his accounting exam. True or False: Current liabilities are long-term.

a)

True

b)

False

6.

Abdulsalam and Muhanned are evaluating his inventory. Spot the asset!

a)

Reduced rent

b)

A satisfied customer

c)

A loan to buy a van

d)

Any stock (Inventory) that you have

7.

Mennah is learning about asset liquidity. Can fixed assets be converted to cash quickly?

a)

False

b)

True

8.

Elham is applying for a bank loan because she is selected for EHL program. A bank loan is typically classified as:

a)

a fixed asset

b)

a current asset

c)

a current liability

d)

long-term liability

9.

Maysa just finished a big slice of cheesecake and is feeling like a math genius. Is this the Accounting Equation? Assets = Capital - Liabilities, or did she mix up her dessert recipe with her accounting notes?

a)

True

b)

False

10.

Mohammed wants to understand cash flow better. What is Working Capital?

a)

None of the above

b)

Current Assets - Current Liabilities

c)

Assets - Liabilities

d)

Fixed Assets - Long-term Liabilities

11.

Numai is reviewing his balance sheet. Which of the following is an element of the balance sheet?

a)

Losses

b)

Gains

c)

Liabilities

d)

Expenses

12.

Qusai is analyzing his accounts. Which of these is an asset account?

a)

Accounts Payable

b)

Unearned Revenue

c)

Prepaid Insurance

13.

Abdulsalam is learning about equity. What’s the normal balance for stockholders' equity and owner's equity accounts?

a)

Credit

b)

Debit

14.

Lujain and AbdulRahman are categorizing the assets. Which of the following is NOT a current asset?

a)

Land

b)

Accounts Receivable

c)

Prepaid Insurance

d)

Supplies

15.

Sadeen is preparing for liabilities. Notes Payable cannot appear under which classification?

a)

Long-term liabilities

b)

Current liabilities

c)

Current assets

16.

Numai is calculating his equity. Calculate owner's equity: Current Assets: $50,000 Total Assets: $150,000 Current Liabilities: $30,000 Total Liabilities: $80,000

a)

$30,000

b)

$120,000

c)

$70,000

d)

$20,000

17.

Obai is curious about what a balance sheet lists. What does the balance sheet list?

a)

revenues, expenses, gains, and losses

b)

assets, liabilities, and owners’ equity

c)

revenues, expenses, gains, and distributions to owners

d)

assets, liabilities, and investments by owners

18.

Raghad is analyzing financial statements. Which of the following decreases owner’s equity?

a)

losses

b)

gains

c)

short-term loans

d)

investments by owners

19.

Which financial statement shows a company's financial position at a specific point in time?

a)

Income statement

b)

Cash flow statement

c)

Balance sheet

d)

Statement of changes in equity

20.

What does the income statement show?

a)

The company’s cash balance

b)

The company’s revenues and expenses over a period

c)

The company’s assets and liabilities

d)

The company’s investments

21.

How does net income from the income statement affect the balance sheet?

a)

It increases cash only

b)

It decreases liabilities

c)

It adds to retained earnings under equity

d)

It has no effect

22.

What is the main purpose of the cash flow statement?

a)

To show profits and losses

b)

To track cash coming in and going out

c)

To list all assets and liabilities

d)

To show how much debt the company has

23.

Which statement explains how cash flows from operating activities are calculated?

a)

By adding all expenses to revenues

b)

By starting with net income and adjusting for non-cash items

c)

By only counting cash received from sales

d)

By subtracting liabilities from assets

24.

What do you find in the "assets" section of the balance sheet?

a)

The company’s profits

b)

What the company owns, like cash and inventory

c)

The company’s debts

d)

The company’s revenue streams

25.

Why is the cash flow statement important for businesses?

a)

It helps understand how much money is being made

b)

It shows how well the company is managing its cash

c)

It lists all the company’s expenses

d)

It provides a summary of sales

26.

What happens to the balance sheet if a company earns a profit?

a)

Assets decrease

b)

Liabilities increase

c)

Retained earnings increase

d)

Cash flow decreases

27.

Which part of the cash flow statement shows money spent on buying new equipment?

a)

Operating activities

b)

Investing activities

c)

Financing activities

d)

Non-cash activities

28.

What does the term "retained earnings" refer to?

a)

Money paid out as dividends

b)

Profits kept in the company for growth

c)

Cash available for immediate use

d)

Total revenue earned

29.

How are expenses shown on the income statement?

a)

As a positive number

b)

As a negative number that reduces profit

c)

Only when they are paid

d)

They are not shown at all

30.

What is the relationship between the income statement and the cash flow statement?

a)

The income statement shows cash only

b)

The cash flow statement adjusts net income for cash movements

c)

They are completely unrelated

d)

The cash flow statement shows only expenses

31.

What are the main components of a balance sheet?

a)

Revenues, expenses, and profits

b)

Assets, liabilities, and equity

c)

Cash flow, income, and expenses

d)

Current assets, long-term liabilities, and dividends

32.

What is an example of the Cost of Goods Sold for a clothing retailer?

a)

Rent for the store

b)

Advertising costs

c)

The cost of fabric, buttons, and zippers used to make the clothes

d)

Salaries of the sales staff

33.

Which accounting method records revenue when a service is performed, regardless of when payment is received?

a)

Cash basis accounting

b)

Accrual basis accounting

34.

Which of the following is an example of a prepaid expense?

a)

Rent paid for the next month that is not yet used

b)

Utilities that have been used but not yet paid

c)

Salaries that have been earned but not yet paid

d)

Interest on loans that has been paid

35.

If a company sells its old equipment for cash, this transaction will result in:

a)

Increased cash

b)

Decreased cash

c)

Increased liabilities

d)

Decreased equity

36.

What is the effect of a company repurchasing its own stock?

a)

Increase in cash

b)

Decrease in cash

c)

Increase in liabilities

d)

Decrease in equity

37.

Which statement is true regarding cash flow from financing activities?

a)

It includes cash received from customers.

b)

It includes cash paid for dividends and loans.

c)

It does not affect net income.

d)

It is calculated before cash flow from operating activities.

38.

Which of the following would be classified as a financing activity?

a)

Buying new machinery

b)

Selling inventory

c)

Issuing new shares of stock

d)

Collecting accounts receivable

39.

Which income statement format combines all revenues and expenses into a single total?

a)

Single-step

b)

Multiple-step

40.

Where are dividends entered but not yet paid ?

a)

Income statement

b)

Balance sheet as a liability

c)

Cash flow statement

d)

Retained earnings statement