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Worksheets

ACCT formulas

Total questions: 7

Worksheet time: 4mins

Name
Class
Date
1.

Which of the following equations correctly represents the accounting equation?

a)

A) Assets = Liabilities – Equity

b)

B) Assets = Liabilities + Equity

c)

C) Assets + Liabilities = Equity

d)

D) Assets – Liabilities = Equity

2.

Which of the following best represents the basic accounting equation used in financial accounting?

a)

A) Assets = Liabilities – Stockholders’ Equity

b)

B) Assets = Liabilities + Stockholders’ Equity

c)

C) Assets – Liabilities = Stockholders’ Equity

d)

D) Assets + Stockholders’ Equity = Liabilities

3.

Which of the following equations correctly represents how Net Income is calculated?

a)

A) Net Income = Revenue + Expenses

b)

B) Net Income = Revenue – Expenses

c)

C) Net Income = Expenses – Revenue

d)

D) Net Income = Assets – Liabilities

4.

Which of the following equations correctly represents Ending Equity?

a)

A) Ending Equity = Beginning Equity – Investments + Dividends

b)

B) Ending Equity = Beginning Equity + Net Income – Dividends

c)

C) Ending Equity = Beginning Equity + Assets – Liabilities

d)

D) Ending Equity = Net Income + Revenue – Expenses

5.

Which of the following equations correctly represents how to calculate the ending cash balance in a T-account?

a)

A) Ending Balance = Beginning Cash Balance + Credits – Debits

b)

B) Ending Balance = Beginning Cash Balance + Debits – Credits

c)

C) Ending Balance = Beginning Cash Balance – Debits + Credits

d)

D) Ending Balance = Beginning Cash Balance + Assets – Liabilities

6.

Which of the following equations correctly represents Stockholders’ Equity?

a)

A) Stockholders’ Equity = Investments + Net Income

b)

B) Stockholders’ Equity = Assets – Liabilities

c)

C) Stockholders’ Equity = Investments + Liabilities

d)

D) Stockholders’ Equity = Net Income – Dividends

7.

Which of the following equations correctly represents how to calculate updated Retained Earnings?

a)

B) Retained Earnings = Retained Earnings + Revenue – Expenses – Dividends

b)

A) Retained Earnings = Retained Earnings + Revenue + Expenses + Dividends

c)

C) Retained Earnings = Retained Earnings – Revenue + Expenses – Dividends

d)

D) Retained Earnings = Retained Earnings + Assets – Liabilities