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Final Accounts

Total questions: 5

Worksheet time: 3mins

Name
Class
Date
1.

How should the owner of a business use his financial statements?

a)

To calculate the cash drawings for the year

b)

To determine the amount due to trade payables

c)

To measure the change in the bank balance

d)

To monitor the progress of the business

2.

Why does the owner of a business calculate profit?

a)

To find the return on capital

b)

To find the total expenses

c)

To know how much he can borrow from bank

d)

To know the loan interest he can afford to pay

3.

How are net sales calculated?

a)

Sales- returns outwards

b)

Sales + carriage inwards

c)

Sales- sales returns

d)

Sales+ returns inwards

4.

Calculate cost of sales of from the following information

Opening inventory $7000

Purchases $6000

Carriage inwards $1000

Closing inventory $2000

a)

$12000

b)

$10000

c)

$8000

d)

$1000

5.

In which order current assets are recorded in statement of financial position?

a)

Inventory, cash in hand, cash at bank , trade receivables

b)

Inventory,trade receivables,bank,cash

c)

Inventory, bank , trade receivables, cash

d)

Trade receivables, inventory, cash , bank