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Final Quiz II Fundamentals of Accounting 1

Total questions: 30

Worksheet time: 16mins

Name
Class
Date
1.

Accounting is an art of?

a)

Recording

b)

Classifying

c)

Summarizing

d)

Interpreting

2.

What do we record in recording?

a)

Business Transaction

b)

Journal Entry

c)

Transaction

3.

Where are we going to write the business transaction?

a)

Manual

b)

Looseleaf

c)

Computerized

4.

Where we input the business transactions?

a)

Manual

b)

Looseleaf

c)

Computerized

5.

The owner of the company pay subscriptions when using this software

a)

Manual

b)

Looseleaf

c)

Computerized

6.

What do VAT Taxpayers submit to the BIR?

a)

General Journal and General Ledger

b)

Sales Journal and Purchase Journal

c)

Cash Receipt Journal and Cash Disbursement Journal

7.

What do VAT Non-Taxpayers submit to the BIR?

a)

General Journal and General Ledger

b)

Sales Journal and Purchase Journal

c)

Cash Receipt Journal and Cash Disbursement Journal

8.

Record cash sales and/or collection of receivables

a)

Sales Journal

b)

Purchase Journal

c)

Cash Receipt Journal

d)

Cash Disbursement Journal

9.

Record cash payments of expenses and/or payables

a)

Sales Journal

b)

Purchase Journal

c)

Cash Receipt Journal

d)

Cash Disbursement Journal

10.

Record sales on credit (receivables from customer)

a)

Sales Journal

b)

Purchase Journal

c)

Cash Receipt Journal

d)

Cash Disbursement Journal

11.

Record purchases on credit (payable to supplier)

a)

Sales Journal

b)

Purchase Journal

c)

Cash Receipt Journal

d)

Cash Disbursement Journal

12.

What we do in classifying?

a)

Chart of Accounts

b)

Groupings

c)

Grouping similar accounts

13.

What are the main chart of accounts?

a)

Asset

Liabilities

Owner's Capital

Revenue

Expense

b)

Asset

Liabilities

Owner's Equity

Revenue

Expense

14.

What is the normal balance of Asset?

a)

Debit

b)

Credit

15.

What is the normal balance of Liabilities?

a)

Debit

b)

Credit

16.

What is the normal balance of Owner's Equity?

a)

Debit

b)

Credit

17.

What is the normal balance of Revenue?

a)

Debit

b)

Credit

18.

What is the normal balance of Expense?

a)

Debit

b)

Credit

19.

What are the real accounts?

a)

Asset

Liabilities

Owner's Capital

b)

Asset

Liabilities

Owner's Equity

c)

Revenue

Expense

In Summary

Drawings

d)

Revenue

Expense

Income Summary

Drawings

20.

What are the nominal accounts?

a)

Asset

Liabilities

Owner's Capital

b)

Asset

Liabilities

Owner's Equity

c)

Revenue

Expense

In Summary

Drawings

d)

Revenue

Expense

Income Summary

Drawings

21.

What we do in summarizing?

a)

Financial Decision

b)

Financial Making

c)

Financial Ratios

d)

Financial Statement

22.

What are the financial statements?

a)

Cash flow Statement

Notes to Financial Statement

Statement of Changes in Owner's Equity

Statement of Balance Sheet

Statement of Income Statement

b)

Notes to Financial Statement

Statement of Cashflow

Statement of Financial Decision

Statement of Financial Performance

Statement of Financial Position

c)

Notes to Financial Statement

Statement of Cashflow

Statement of Financial Performance

Statement of Financial Position

Statement of Retained Earnings

23.

What financial statement we used for interim statement

a)

Statement of Financial Performance

b)

Statement of Changes in Owner's Equity

c)

Statement of Financial Position

d)

Statement of Cashflow

24.

Accounting Period: 1 Month?

a)

Monthly

b)

Quarterly

c)

Semi Annual

d)

Annual or Fiscal

25.

Accounting Period: 3 Months?

a)

Monthly

b)

Quarterly

c)

Semi Annual

d)

Annual or Fiscal

26.

Accounting Period: 6 Months?

a)

Monthly

b)

Quarterly

c)

Semi Annual

d)

Annual or Fiscal

27.

Accounting Period: 1 year (Jan 1 - Dec 30)

a)

Annual

b)

Fiscal

28.

Accounting Period: 1 year (Oct 1 - Sep 30)

a)

Annual

b)

Fiscal

29.

This is the part we based in financial ratios to make decision making

a)

Recording

b)

Classifying

c)

Summarizing

d)

Interpreting

30.

Complete the word B (a)   S