Fundamentals of Basic Accounting

Froggy Jumps

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Core accounting concepts in brief

Créé par

Janelle Elefante

Philippines

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Fundamentals of Basic Accounting


Froggy Jumps Fundamentals of Basic AccountingVersion en ligne Core accounting concepts in brief par Janelle Elefante 1 What is the accounting equation? a Assets + Liabilities = Equity b Assets = Revenues + Expenses c Assets = Liabilities + Equity 2 Which financial statement shows a company’s financial position at a point in time? a Cash Flow Statement b Balance Sheet c Income Statement 3 Double-entry bookkeeping requires every transaction to be recorded as: a A single entry in one account b A debit and a credit of equal amounts c Only a credit with no debit 4 What is depreciation typically used to represent? a Immediate expense equal to purchase price b Gain from sale of asset c Allocation of cost of a tangible asset over its useful life 5 Which account type is increased by credits? a Liabilities b Expenses c Assets 6 What is accrual accounting primarily concerned with? a Only recording cash payments b Only recording cash receipts c Recording revenues and expenses when they occur, not when cash is exchanged 7 Which statement records the revenue earned and expenses incurred in a period? a Cash Flow Statement b Income Statement c Balance Sheet 8 What is cost of goods sold (COGS)? a Total revenue for the period b Operating expenses not tied to production c Direct costs tied to producing goods sold 9 What does a trial balance verify? a Profit or loss for the period b Cash balances in the bank c Equality of debits and credits in the ledger 10 Which transaction increases both an asset and owner’s equity? a Contributed capital (owner invests cash) b Repayment of a loan c Payment of expense

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Fundamentals of Basic Accounting

Froggy Jumps

À propos de cette activité

Créé par

Téléchargez la version pour jouer sur papier

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Fundamentals of Basic AccountingVersion en ligne

par Janelle Elefante

What is the accounting equation?

Which financial statement shows a company’s financial position at a point in time?

Double-entry bookkeeping requires every transaction to be recorded as:

What is depreciation typically used to represent?

Which account type is increased by credits?

What is accrual accounting primarily concerned with?

Which statement records the revenue earned and expenses incurred in a period?

What is cost of goods sold (COGS)?

What does a trial balance verify?

Which transaction increases both an asset and owner’s equity?