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Financial Literacy - Accounting Concepts Quiz

Total questions: 19

Worksheet time: 14mins

Name
Class
Date
1.

What is a Sole Trader?

a)

A government-owned business

b)

A type of corporation

c)

A person who owns and runs the business alone

d)

A business owned by multiple people

2.

What does 'Debit' mean in accounting?

a)

Money going out of the business

b)

A business expense

c)

A type of loan

d)

Money coming in or an asset increasing

3.

What is 'Credit' in financial terms?

a)

Money coming into the business

b)

Money going out or a liability increasing

c)

A type of income

d)

A form of investment

4.

What is considered 'Capital'?

a)

The total income of the business

b)

The profits made by the business

c)

The owner's money invested in the business

d)

The expenses incurred by the business

5.

What does 'Owner's Equity' represent?

a)

The income generated by the business

b)

The total liabilities of the business

c)

The owner's share after debts are paid

d)

The total assets of the business

6.

What is 'Income'?

a)

The owner's investment in the business

b)

The total liabilities of the business

c)

Money the business earns from sales

d)

Money spent on business operations

7.

What are 'Expenses'?

a)

Money received from customers

b)

Costs to run the business

c)

The owner's profits

d)

The total assets owned by the business

8.

What is 'Profit'?

a)

The total income of the business

b)

What remains after expenses are subtracted from income

c)

The total liabilities of the business

d)

The owner's equity in the business

9.

What are 'Losses'?

a)

When income exceeds expenses

b)

When expenses are more than income

c)

The total assets of the business

d)

The owner's investment in the business

10.

What are 'Transactions'?

a)

Any money-related activity

b)

Only sales made by the business

c)

Only expenses incurred

d)

The owner's equity

11.

What does 'Liability' refer to?

a)

The total income of the business

b)

The owner's equity

c)

Money the business owes

d)

Money the business owns

12.

What are 'Assets'?

a)

The total expenses of the business

b)

The owner's profits

c)

Things the business owns

d)

Money the business owes

13.

What is the purpose of 'Banking'?

a)

To manage liabilities

b)

To calculate profits

c)

To track expenses only

d)

To keep money safe and manage payments

14.

What are 'Cash Receipts'?

a)

The owner's equity

b)

Money the business pays out

c)

Money the business receives

d)

The total income of the business

15.

What are 'Cash Payments'?

a)

The owner's profits

b)

The total assets of the business

c)

Money the business pays out

d)

Money the business receives

16.

What are 'Subsidiary Journals'?

a)

The owner's financial statements

b)

The total income reports

c)

Special books to group similar transactions

d)

Books to record all transactions

17.

What is the 'Accounting Equation'?

a)

ASSETS = EXPENSES + LIABILITIES

b)

CASH = RECEIPTS - PAYMENTS

c)

INCOME = EXPENSES + PROFIT

d)

ASSETS = LIABILITIES + OWNER'S EQUITY

18.

If a bakery owns $10,000 in assets and owes $4,000 in loans, what is the owner's equity?

a)

$6,000

b)

$14,000

c)

$4,000

d)

$10,000

19.

What is an example of an expense for a bakery?

a)

Buying flour

b)

Selling cakes

c)

Receiving cash from customers

d)

Owner's investment