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FINANCIAL ACCOUNTING WK 9

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

Charlotte goes to a store and picks up some groceries. She decides to pay for them later, after receiving her paycheck. This transaction is classified as which type of transaction?

a)

It is a cash transaction

b)

It is a barter transaction

c)

It is a credit transaction

d)

It is a loan transaction

2.

In a credit transaction, which account is credited when goods worth N300 are sold to Olatunji on credit?

a)

Olatunji account

b)

Sales account

c)

Cash account

d)

Purchase account

3.

What is the main characteristic of a credit transaction?

a)

Payment is made in cash immediately.

b)

Settlement of money is deferred to a later date.

c)

Goods are not exchanged.

d)

Only services are provided.

4.

Michael just purchased a new piece of vehicle for his business, which is an increase in assets. According to the double entry principle, which account is debited for this transaction?

a)

Capital account

b)

Vehicle account

c)

Expense account

d)

Income account

5.

What is the effect of Mr. Peter starting a business with #100,000 cash?

a)

The business has #100,000 as capital and cash increases by #100,000.

b)

The business loses #100,000.

c)

Mr. Peter owes #100,000 to the business.

d)

The business has no change in its financial position.

6.

What is the effect on the bank account when a motor vehicle is bought for #60 and paid by cheque?

a)

The bank account increases by #60

b)

The bank account decreases by #60

c)

The bank account remains unchanged

d)

The bank account increases by #30

7.

Which side of the single-column cash book is considered the giving side?

a)

Debit side

b)

Both sides

c)

Credit side

d)

None of the above

8.

In a Single Column Cash Book, what does the "Receipts" section represent?

a)

Money paid out

b)

Money received

c)

Goods sold

d)

Goods purchased

9.

If money is going out of the business, where should the transaction be recorded?

a)

On the debit side

b)

On the asset side

c)

On the credit side

d)

On the liability side

10.

A business receives cash from a customer. According to the steps provided, how should this transaction be recorded?

a)

On the credit side, because money is going out

b)

On the debit side, because money is coming in

c)

On the liability side, because it is a future obligation

d)

On the asset side, because it increases assets