Accounting Concepts Quiz

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Test basic accounting ideas.

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DESHANI KARUNARATNE

Sri Lanka

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Accounting Concepts Quiz

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Accounting Concepts Quiz


Accounting Concepts QuizVersion en ligne Test basic accounting ideas. par DESHANI KARUNARATNE 1 Which accounting concept can be applicable to identify the Drawings and Additions as two seperate transactions? a Business Entity Concept b Matching Concept c Full diclosure Concept d Going Concern Concept 2 Which accounting concept will recommend to exclude the qualitative items such as highly qualified and skillful labour force? a Money Measurement Concept b Consistency Concept c Full Diclosure Concept d Matching Concept 3 Which accounting concept can be applicble to identify sales revenue and cost of sales at the same time? a Matching Concept b Business Entity Concept c Going Concern Concept d Revenue Recognition Concept 4 Which accounting concept will be suitable to divide assets and liabilities as short-term and long-term? a Going Concern Concept b Accounting Period Concept c Matching Concept d Full Disclosure Concept 5 Which accounting concept recommend to prepare financial statements in every fiscal year? a Accounting Period Concept b Going Concern Concept c Matching Concept d Money Measurement Concept 6 Which accounting concept recommend to maintain same financial statement formats continuously? a Consistency Concept b Full Disclosure Concept c Going Concern Concept d Accounting Period Concept 7 What is the basic accounting equation? a Assets + Liabilities = Equity b Assets = Liabilities + Equity c Assets = Revenues + Expenses d Liabilities = Assets - Equity 8 Which accounting principle matches revenues with the related expenses? a Matching Principle b Conservatism Principle c Consistency Principle d Revenue Principle 9 What type of account is 'Accounts Receivable' primarily? a Asset b Liability c Expense d Revenue 10 Which concept requires recognizing revenues when earned and expenses when incurred? a Cash Basis of Accounting b Accrual Basis of Accounting c Tax Basis of Accounting d Conservatism Basis 11 What is depreciation a method of for fixed assets? a Expensing all at purchase b Valuing at market price c Ignoring for tax purposes d Allocating cost over useful life 12 Which financial statement shows a company’s financial position at a point in time? a Balance Sheet b Income Statement c Statement of Changes in Equity d Cash Flow Statement 13 What does 'double-entry bookkeeping' require for every transaction? a Debit > Credit b Debit equal to Credit c Credit > Debit d Only Debit entries are needed 14 Which term describes resources owned by a business? a Liabilities b Equity c Revenue d Assets 15 What is the purpose of a trial balance? a Show net income for the period b Check that total debits equal total credits c Forecast future profits d Record all transactions 16 Which principle guards against overstating assets or income? a Conservatism Principle b Materiality Principle c Monetary Unit Assumption d Consistency Principle Feedback 7 Assets must equal the sum of what the company owes and its owners’ claims. 8 The Matching Principle links income with the expenses incurred to earn it. 9 Accounts Receivable represents money owed to the company by customers. 10 Accrual accounting records transactions when they occur, not when cash moves. 11 Depreciation allocates the asset’s cost over its expected use. 12 The balance sheet lists assets, liabilities, and equity as of a date. 13 Every entry must have equal debits and credits to balance the accounts. 14 Assets include cash, inventory, property, and receivables. 15 A trial balance verifies the arithmetic accuracy of ledgers. 16 Conservatism avoids over-optimistic reporting by recognizing uncertainties.

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Accounting Concepts Quiz

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À propos de cette activité

Créé par

Téléchargez la version pour jouer sur papier

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Accounting Concepts QuizVersion en ligne

par DESHANI KARUNARATNE

Which accounting concept can be applicable to identify the Drawings and Additions as two seperate transactions?

Which accounting concept will recommend to exclude the qualitative items such as highly qualified and skillful labour force?

Which accounting concept can be applicble to identify sales revenue and cost of sales at the same time?

Which accounting concept will be suitable to divide assets and liabilities as short-term and long-term?

Which accounting concept recommend to prepare financial statements in every fiscal year?

Which accounting concept recommend to maintain same financial statement formats continuously?

What is the basic accounting equation?

Which accounting principle matches revenues with the related expenses?

What type of account is 'Accounts Receivable' primarily?

Which concept requires recognizing revenues when earned and expenses when incurred?

What is depreciation a method of for fixed assets?

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

What does 'double-entry bookkeeping' require for every transaction?

Which term describes resources owned by a business?

What is the purpose of a trial balance?

Which principle guards against overstating assets or income?

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