wayground logo

Free Printable Worksheets

NEW

Font size

S
M
L
XL
Worksheets

BOOKKEEPING REVIEW_1ST QTR

Total questions: 10

Worksheet time: 2mins

Name
Class
Date
1.

Ms. A, the owner of a spa and salon shop rendered a service to various customers amounting to Php 7, 550. What will be the effect of the transaction in the Liability account?

a)

No effect

b)

Increase

c)

Decrease

2.

Ms. A, the owner of a spa and salon shop rendered a service to various customers amounting to Php 7, 550. What will be the effect of the business transaction?

a)

Increase in Asset, Cash Php 7,550 and Increase in Owner's Equity, Ms. A Capital Php 7,550

b)

Increase in Asset, Accounts Receivable Php 7,550 and Increase in Owner's Equity, Ms. A Capital Php 7,550

c)

Increase in Asset, Cash Php 7,550 and Decease in Owner's Equity, Ms. A Capital Php 7,550

3.

Ms. A, collected the payment 50% from the receivables of Php 7,550 from their clients. How much is the amount collected?

a)

Php 3,775

b)

Php 3,757

c)

Php 7,550

d)

Php 7,505

4.

Ms. A, collected the payment 50% from the receivables of Php 7,550 from their clients. What account title under Asset will Increase?

a)

Cash

b)

Accounts Receivable

c)

Accounts Payable

d)

Ms. A Capital

5.

Ms. A, collected the payment 50% from the receivables of Php 7,550 from their clients. What will be the effect of the business transaction?

a)

Increase in Asset, Cash Php 3,775 and Decrease in Asset, Accounts Receivable Php 3,775

b)

Increase in Asset, Cash Php 3,775 and Decrease in Asset, Accounts Payable Php 3,775

c)

Decrease in Asset, Cash Php 3,775 and Decrease in Owner's Equity, Ms. A Capital Php 3,775

d)

Decrease in Asset, Accounts Receivable Php 3,757 and Increase in Asset, Cash Php 3,757

6.

Ms. A purchased salon equipment amounting to Php 45, 600, paying only 60% and the balance is on account. How much is the total payment made by Ms. A?

a)

Php 27,360

b)

Php 45,600

c)

Php 18,240

d)

no payment was made

7.

Ms. A purchased salon equipment amounting to Php 45, 600, paying only 60% and the balance is on account. How much is the total liability of Ms. A?

a)

Php 27,360

b)

Php 45,600

c)

Php 18,240

d)

There is no liability

8.

Ms. A purchased salon equipment amounting to Php 45, 600, paying only 60% and the balance is on account. What are the account titles that will be affected?

a)

Cash, Accounts Payable and Salon Equipment

b)

Cash, Accounts Receivable and Equipment

c)

Accounts Payable and Salon Equipment

d)

Cash and Salon Equipment

9.

Previous Transaction: Ms. A purchased salon equipment amounting to Php 45, 600, paying only 60% and the balance is on account.

Ms. A issued a promissory note for the remaining balance unpaid in the previous transaction. What account title under Liability will increase?

a)

Notes Payable

b)

Accounts Payable

c)

Mortgage Payable

d)

Bonds Payable

10.

Previous Transaction: Ms. A purchased salon equipment amounting to Php 45, 600, paying only 60% and the balance is on account.

Ms. A issued a promissory note for the remaining balance unpaid in the previous transaction. What will be the effect of the business transaction?

a)

Decrease in Liability, Accounts Payable Php 18,240 and Increase in Liability, Notes Payable Php 18,240

b)

Decrease in Liability, Notes Payable Php 18,420 and Increase in Accounts Payable, Php 18,420

c)

Increase in Liability, Accounts Payable Php 45,600 and Decrease in Liability Php 45,600

d)

Decrease in Liability, Accoutns Payable Php 45,600 and Decrease in Asset, Cash Php 45,600