wayground logo

Free Printable Worksheets

Font size

S
M
L
XL
Worksheets

Accounting Midterm - Period 4 Test

Total questions: 16

Worksheet time: 8mins

Name
Class
Date
1.

Nora is considering a career path and wants to know which of the following best describes an accounting career?

a)

Accountants only work on taxes

b)

Focuses on maintaining financial records and ensuring accuracy

c)

Focuses on increasing sales and setting the correct pricing

d)

Focuses in inventory management

2.

What is the initial phase in the accounting process?

a)

Drafting the financial statements

b)

Initiating the general journal

c)

Gathering and verifying source documents

d)

Compiling the trial balance

3.

Which of the following is a liability that would be reported on the Balance Sheet?

a)

Interest Income

b)

Accounts Receivable

c)

Accounts Payable

d)

Operating Expenses

4.

Lily is reviewing the financial statements of her family business. What does the balance sheet report?

a)

A company’s revenues and expenses over a period

b)

A company’s cash flow activities

c)

Things of value in other words, A company’s assets, liabilities, and shareholders' equity at a specific point in time

d)

A company’s net income for the period

5.

Which of the following items is not found on an income statement?

a)

Sales Revenue

b)

Operating Expenses

c)

Net Profit

d)

Liabilities

6.

What is a common feature of a checking account?

a)

Offers higher interest rates than savings accounts

b)

Primarily used for accumulating savings over time

c)

Facilitates easy transactions like cash withdrawals, ATM usage, online debit card payments, or transfers via apps like Cash App.

d)

Funds are invested in the Stock Market for faster growth

7.

Kai is planning to save money for his future goals. Which of the following best describes the type of account he should consider?

a)

Savings Accounts

b)

Checking Account

c)

Cash App/Venmo Acct

d)

Certificate of Deposit

8.

What is the primary purpose of a cash account on the Balance Sheet ?

a)

To manage a company's long-term investments

b)

To handle short-term cash transactions and liquidity

c)

To oversee the company's equity and shareholder distributions

d)

To track depreciation of assets

9.

Kai is managing the office supplies budget. Which of the following is considered an expense?

a)

A large sell

b)

Purchase of a new building

c)

Printer paper for the office

d)

A cash donation

10.

What is a primary function of QuickBooks?

a)

It is an Accounting System used for managing tasks, creating financial reports, and maintaining accounting records

b)

It is exclusively for designing business cards

c)

It is a tool for editing videos

d)

Still Not Sure

11.

What is the purpose of an invoice?

a)

To confirm that a payment has been made for goods purchased.

b)

To outline the terms of a lease agreement for a property.

c)

To serve as a formal request for payment for goods or services provided, detailing the transaction between buyer and seller.

d)

To be used exclusively in the service sector as a formal document.

12.
What is the Accounting Equation
a)
Assets= Liabilities + Owner's Equity
b)
Assets = Liabilities - Owner's Equity
c)
Assets + Liabilities = Owner's Equity
d)
Income-Revenue=Profit
13.

A company pays for office supplies previously purchased on account. Which of the following accounts is DEBITED?

a)

Loans

b)

Office Supplies

c)

Account's Payable

d)

Cash

14.

Harper is reviewing the financial documents of a company to understand its financial health. On which financial statement would Harper find the total of all the company's loans?

a)

Balance Sheet

b)

Income Statement

c)

Owner's Equity

d)

Cash Flow

15.
Which of the following best defines "Cost of Goods Sold" (COGS)?
a)
The total expenses incurred by a business in producing or acquiring the goods it sells
b)
The total revenue generated from the sale of goods.
c)
All operating expenses associated with running a business.
d)
The cost of marketing and distributing products to customers.
16.

Why is it important for future Accountants to be familiar with QuickBooks?

a)

To become certified public accountants (CPAs).

b)

To understand basic accounting principles.

c)

Since QuickBooks is widely used in small to middle sized businesses therefore it will improve job prospects and provide an important skill to place on your resume.

d)

To replace traditional accounting methods entirely.