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PAC1163

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

Which of the following are part of ASSET?

a)

Trade receivable

b)

Trade payable

c)

Bank overdraft

d)

Mortgage

2.

Which of the following is considered a liability?

a)

Property, plant, and equipment

b)

Cash

c)

Inventory

d)

Accounts payable

3.

What is included in current assets?

a)

Deferred tax assets

b)

Long-term investments

c)

Cash and cash equivalents

d)

Goodwill

4.

Which of the following represents owner's equity?

a)

Bank loans

b)

Retained earnings

c)

Trade payables

d)

Accounts receivable

5.

Increase in Cash should be recorded in

a)

Credit

b)

Debit

6.

Increase in Drawing

a)

Debit

b)

Credit

7.

Increase in Printing service revenue

a)

Debit

b)

Credit

8.

Decrease in Capital

a)

Debit

b)

Credit

9.

Jane Enterprise buys equipment by cash

a)

Debit cash; Credit equipment

b)

Debit equipment; Credit cash

10.

Blue Enterprise buys fixture and fittings on account

a)

Debit bank; Credit fixture and fittings

b)

Debit fixture and fittings; Credit bank

c)

Debit Account payable; Credit Fixture and fittings

d)

Debit Fixture and fittings; Credit Account payable