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Accounting Quiz

Total questions: 14

Worksheet time: 7mins

Name
Class
Date
1.

What is the purpose of accounting in a business?

a)

To create products

b)

To record, analyze, and report financial transactions

c)

To advertise the business

d)

To hire employees

2.

Which of the following is NOT an asset?

a)

Cash

b)

Debtors

c)

Loan from the bank

d)

Equipment

3.

The accounting equation is:

a)

Income – Expenses = Profit

b)

Assets = Liabilities + Owner’s Equity

c)

Sales – Cost = Profit

d)

Debtors + Creditors = Capital

4.

A business buys goods on credit. How does this affect the accounting equation?

a)

Assets increase, Liabilities increase

b)

Assets decrease, Liabilities decrease

c)

Only Owner’s Equity changes

d)

No effect

5.

Which financial statement shows a business’s profit or loss?

a)

Balance Sheet

b)

Income Statement

c)

Cash Flow Statement

d)

Budget

6.

Study the following transactions and answer the questions:*  

    - Transaction 1: The owner invests R50,000 into the business.  

    - Transaction 2: The business buys inventory for R10,000 cash.  

    - Transaction 3: The business sells goods for R7,000 on credit.  




In Transaction 1, how much money does the owner invest into the business?

a)

R10,000

b)

R50,000

c)

R7,000

d)

R5,000

7.

Study the following transactions and answer the questions:*  

    - Transaction 1: The owner invests R50,000 into the business.  

    - Transaction 2: The business buys inventory for R10,000 cash.  

    - Transaction 3: The business sells goods for R7,000 on credit.  




In Transaction 2, how much does the business spend on inventory?

a)

R5,000

b)

R7,000

c)

R10,000

d)

R50,000

8.

Study the following transactions and answer the questions:*  

    - Transaction 1: The owner invests R50,000 into the business.  

    - Transaction 2: The business buys inventory for R10,000 cash.  

    - Transaction 3: The business sells goods for R7,000 on credit.  




In Transaction 3, how much are the goods sold for on credit?

a)

R5,000

b)

R7,000

c)

R10,000

d)

R50,000

9.

Study the following transactions and answer the questions:*  

    - Transaction 1: The owner invests R50,000 into the business.  

    - Transaction 2: The business buys inventory for R10,000 cash.  

    - Transaction 3: The business sells goods for R7,000 on credit.  


How does Transaction 1 affect the accounting equation?

a)

Increases assets and liabilities

b)

Increases assets and owner’s equity

c)

Decreases assets and liabilities

d)

Decreases assets and owner’s equity

10.

Study the following transactions and answer the questions:*  

    - Transaction 1: The owner invests R50,000 into the business.  

    - Transaction 2: The business buys inventory for R10,000 cash.  

    - Transaction 3: The business sells goods for R7,000 on credit.  




What is the effect of Transaction 3 on assets and owner’s equity?

a)

Increases both

b)

Decreases both

c)

Increases assets, no effect on owner’s equity

d)

No effect on assets, decreases owner’s equity

11.

If the business pays a creditor R2,000, what happens to liabilities and assets?

a)

Liabilities increase, assets decrease

b)

Liabilities decrease, assets decrease

c)

Liabilities decrease, assets increase

d)

Liabilities increase, assets increase

12.

What is the effect of purchasing equipment on credit on the accounting equation?

a)

Assets increase, Liabilities increase

b)

Assets decrease, Liabilities decrease

c)

No effect on assets or liabilities

d)

Only Owner’s Equity changes

13.

In a business, what does a decrease in liabilities indicate?

a)

Increased expenses

b)

Decreased assets

c)

Increased owner's equity

d)

Increased financial stability

14.

Which of the following transactions would increase owner's equity?

a)

Purchasing inventory

b)

Paying expenses

c)

Receiving cash from a sale

d)

Paying off a loan