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12Th Accounts one word practice

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

Incomplete records are generally maintained by

a)

a company

b)

Multinational enterprises

c)

Goverment

d)

Small scale sole trader business

2.

Statement of affairs is a

a)

Summary of cash transactions

b)

Summary of credit transactions

c)

Statement of assets and liabilities

d)

Statement of income and expenditure

3.

The excess of assets over liabilities is

a)

Loss

b)

Capital

c)

Cash

d)

Profit

4.

Opening statement of affairs is usually prepared to find out the

a)

Profit made during the year

b)

Capital in the beginning of the year

c)

Capital at the end of the year

d)

Loss occurred during the year

5.

Which of the following items relating to Bills payable is transferred to total creditors account?

a)

Bills payable accepted during the year

b)

Opening balance of bills payable

c)

Closing balance of bills payable

d)

Cash paid for bills payable

6.

The amount of credit sales can be computed from

a)

Total creditors account

b)

Total debtors account

c)

Bills payable account

d)

Bills receivable account

7.

Which one of the following statements is not true in relation to incomplete records?

a)

Tax authorities do not accept

b)

It's an unscientific method of recording transactions

c)

Records are maintained only for cash and personal accounts

d)

It is suitable for all types of organisation

8.

Opening balance of debtors Rs 30,000,cash received Rs 1,00,000, credit sales Rs 90,000; closing balance of debtors is

a)

1,30,000

b)

40,000

c)

20,000

d)

30,000

9.

What is the amount of capital of the proprietor,if his assets are 85,000,& liabilities are 21,000?

a)

64,000

b)

21,000

c)

1,06,000

d)

85,000

10.

When capital in the beginning is 10,000, drawings during the year is 6,000, profit made during the year is 2,000and the additional capital introduced is 3,000,find out the amount of capital at the end?

a)

11,000

b)

9,000

c)

21,000

d)

20,000