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grade 8 term 3 acc

Total questions: 30

Worksheet time: 16mins

Name
Class
Date
1.

Which account does vehicles belong to?

a)

Asset

b)

Liability

c)

Owner's Equity

d)

Expenses

e)

Income

2.

Which account does Electricity and water belong to?

a)

Asset

b)

Liability

c)

Owner's Equity

d)

Expenses

e)

Income

3.

Which account does Loan belong to?

a)

Asset

b)

Liability

c)

Owner's Equity

d)

Expenses

e)

Income

4.

Which account does Rent received belong to?

a)

Asset

b)

Liability

c)

Owner's Equity

d)

Expenses

e)

Income

5.

Which account does Capital belong to?

a)

Asset

b)

Liability

c)

Owner's Equity

d)

Expenses

e)

Income

6.

An expense is defined as…

a)

something a business pays for that gets used up in the running of the business

b)

something the business owns and uses for the running of the business, but doesn’t get used up

c)

money received by the business

d)

money or assets the owner contributes to the business

7.

The difference betwteen an asset and an expense is…

a)

the cost of them

b)

whether you pay for it or not

c)

whether or not you can receive money from it when you are finished using it

d)

the size of them

8.

The owner, Zack, increased his capital by 30% by depositing the money directly into the current bank account. Receipt R201 was issued.

a)

CRJ

b)

CPJ

9.

Wages totalling R1 300 was paid.

a)

CRJ

b)

CPJ

10.

Money received for services rendered amounted to R2 900.

a)

CRJ

b)

CPJ

11.

Money transfered to the owners personal account to use for groceries at home.

a)

CRJ

b)

CPJ

12.

The owner Zack increased his capital with R65 000 and the cash was transferred directly into the business bank account.

a)

CRJ

b)

CPJ

13.

Paid R1 000 for office rent for the month of October.

a)

CRJ

b)

CPJ

14.

Paid R1 500 for advertising expenses for the month of November.

a)

CRJ

b)

CPJ

15.

Cash was withdrawn for purchasing new office furniture.

a)

CRJ

b)

CPJ

16.

Planning, recording, analyzing, and interpreting financial information is called

a)

organizing.

b)

accounting.

c)

profiting.

d)

formatting.

17.

A business owned by one person is called a

a)

proprietorship

b)

corporation

c)

partnership

d)

common-law business

18.

Anything of value that is owned is called a(n)

a)

expense

b)

asset

c)

liability

d)

possession

19.

The amount remaining after the value of all liabilities is subtracted from the value of all assets is called

a)

profit

b)

loss

c)

owner's equity

d)

account balance

20.

Each part of the accounting equation consists of one or more accounts

a)

True

b)

False

21.

Which of the following is not a transaction that will affect owner's equity?

a)

paid cash for supplies

b)

received cash from sales

c)

sold services on account

d)

received cash from owner as an investment

22.
The accounting equation should remain in balance after each transaction.
a)
True
b)
False
23.
A business transaction affects at least two accounts.
a)
True
b)
False
24.
The owner's personal financial transactions are part of the business's records.
a)
True
b)
False
25.
Each of the following is a business expense, except payment for
a)
advertising
b)
monthly rent
c)
utility bills
d)
equipment
26.

Which one from the list below doesn't represent the Accounting equation?

a)

A = OE + L

b)

A - L = OE

c)

A - OE = L

d)

OE = A + L

27.

Profit is the amount of money left over after all expensenses have been paid.

a)

True

b)

False

28.

How many account groups will affect owners equity?

a)

1

b)

2

c)

3

d)

4

29.

When the owner contributes capital in the form of a direct EFT, Capital and which other account will be affected and how?

a)

Bank will increase

b)

Bank will decrease

c)

Capital will increase

d)

Capital will decrease

30.

EFT stands for?

a)

Electronic fund transaction

b)

Electronic fund transfer

c)

Easy Fund transfer