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REVIEW QUIZ FABM2

Total questions: 20

Worksheet time: 11mins

Name
Class
Date
1.

All are current assets except

a)

Prepaid Rent

b)

Office Equipment

c)

Cash in Bank

d)

Accounts Receivable

2.

A company’s income and expenses are presented in

a)

SFP

b)

SOCE

c)

CASH FLOW

d)

SCI

3.

Information on utilisation and sources of cash is provided by SCI.

a)

TRUE

b)

FALSE

4.

Two former classmates decided to make a business. What is the most appropriate form of business organisation should they create?

a)

Sole proprietorship

b)

Corporation

c)

Partnership

d)

Cooperative

5.

The categories of expenses under function of expense method include Cost of Sales, Distribution Costs, and Administrative Expenses only.

a)

TRUE

b)

FALSE

6.

Financial position refers to the condition of an entity’s asset, liabilities, and equity.

a)

TRUE

b)

FALSE

7.

If the total assets is 800,000 and the total equity id 200,000, what is the total liability?

a)

1,000,000

b)

900,000

c)

0

d)

600,000

8.

What is the formula of current ratio?

a)

CA-CL

b)

Total Assets minus Total Liability

c)

CA/CL

d)

Gross profit / Net sales

9.

What is CA-CL?

a)

Working Capital

b)

Current Ratio

c)

Acid test ratio

d)

Return on Equity

10.

Partners A, B, and C agreed to share their capital investment with 3:1:6 ratio, and profit and loss shared equally. If their business earned a profit of 330,000, how much is B’s share in profit?

a)

0

b)

110,000

c)

33,000

d)

198,000

11.

This account refers to when the customer gives back the product bought due to defects or change in preferences.

a)

Purchase return

b)

Purchase discount

c)

Sales return

d)

Sales discount

12.

This account is credited when you pay early to reduce the amount you need to pay.

a)

Purchase return

b)

Purchase discount

c)

Sales return

d)

Sales discount

13.

What is the formula for net sales?

a)

Purchases less return and discounts

b)

Sales less returns and discounts

c)

Inventory beginning add net purchase add freight in

d)

COGAS LESS INVENTORY END

14.

What is the formula for COGS?

a)

Purchases less return and discounts

b)

Sales less returns and discounts

c)

Inventory beginning add net purchase add freight in

d)

COGAS LESS INVENTORY END

15.

Cash payment for equipment is classified as

a)

Operating activities

b)

Investing activities

c)

Financing activities

d)

None of these

16.

Sales on credit is classified as

a)

Operating activities

b)

Investing activities

c)

Financing activities

d)

None of these

17.

What is the formula for net purchase ?

a)

Purchases less return and discounts

b)

Sales less returns and discounts

c)

Inventory beginning add net purchase add freight in

d)

COGAS LESS INVENTORY END

18.

If the problem is silent as to the profit and loss sharing of partners , it is best to assume

a)

Equal sharing

b)

Allocate according to capital investment

c)

No sharing

d)

All of the abovr

19.

Which of the following assets does not depreciate?

a)

Building

b)

Computer equipment

c)

Vehicle

d)

Land

20.

Building is a current asset.

a)

TRUE

b)

FALSE