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Introduction to Accounting Principles

Total questions: 9

Worksheet time: 5mins

Name
Class
Date
1.

Accounting is mainly concerned with:

a)

Managing employees

b)

Producing goods

c)

Recording financial transactions

d)

Marketing products

2.

Which of the following best defines accounting?

a)

Buying and selling goods

b)

Recording, classifying, and summarizing financial transactions

c)

Managing business operations

d)

Auditing financial statements

3.

Which of the following is NOT an importance of accounting?

a)

Helps determine profit or loss

b)

Controls employee behavior

c)

Required for tax purposes

d)

Assists in decision-making

4.

Who primarily uses accounting information to assess business performance?

a)

Customers

b)

Business owners

c)

Suppliers

d)

Competitors

5.

Which of the following is an example of an asset?

a)

Cash in hand

b)

Owner’s capital

c)

Rent expense

d)

Loan payable

6.

Liabilities refer to:

a)

Owner’s investment

b)

Business expenses

c)

Amount owed by the business

d)

Business income

7.

Capital (Equity) represents:

a)

Amount owed to outsiders

b)

Owner’s investment in the business

c)

Business expenses

d)

Business profit

8.

Profit occurs when:

a)

Liabilities exceed assets

b)

Expenses are more than revenue

c)

Revenue equals expenses

d)

Revenue is more than expenses

9.

Which formula represents profit?

a)

Liabilities – Assets

b)

Assets + Equity

c)

Revenue – Expenses

d)

Assets – Liabilities