Wel 150 oefenopgaven meerkeuze accounting. Op de Radboud Universiteit bestaat je tentamen uit meerkeuze opdrachten, deze oefenopgaven kunnen je helpen bij de voorbereiding.
Het zijn opgaven met antwoorden (onderaan het bestand staan de antwoorden)
Up to 150 practice assignments multiple-choice acc...
MULTIPLE CHOICE. Choose the one alternative that best completes the statement or answers the question.
1) Tim invests money into his business. The two accounts affected are: 1)
A) an asset and a liability. B) an asset and an equity.
C) two asset accounts. D) a liability and an equity.
2) Which of the following is most likely to be a user of information in a managerial accounting 2)
setting?
A) Potential investors B) Department heads
C) Creditors D) Customers
3) The first step in incorporation is to: 3)
A) have the board of directors designate a president.
B) obtain a charter from the state.
C) agree to a set of bylaws.
D) issue the first shares of stock.
4) Each financial statement includes a heading giving three pieces of data. Which of the following 4)
items is NOT included in these headings?
A) Name of the financial statement B) Name of the business
C) Name of the preparer of the statement D) Date or time period covered
5) In an LLC, who is responsible for the company's debts? 5)
A) The individual investors B) The company itself
C) The partners D) The proprietor
6) Bill Rogers has three different businesses. He has only one bank account for transactions relating to 6)
all his various businesses. Which of the following concepts or principles of accounting is Bill
violating?
A) Cost principle B) Going-concern concept
C) Reliability concept D) Entity concept
7) Which of the following accounts is NOT an example of an owner's equity account? 7)
A) Capital B) Additional investments
C) Drawing D) Cash
1
, 8) McKenna Company purchases equipment for a cash down payment of $10,000 and a note payable 8)
of $30,000. Which of the following journal entries is correctly recorded using the accepted standard
format?
A) Equipment 40,000
Cash 10,000
Note payable 30,000
B) Cash 10,000
Note payable 30,000
Equipment 40,000
C) Cash 10,000
Equipment 40,000
Note payable 30,000
9) A business makes a principal payment of cash on a note payable. The note payable was originally 9)
issued for the purchase of equipment. Which of the following occurs?
A) An asset is debited and an asset is credited.
B) An asset is credited and a liability is debited.
C) An asset is debited and a liability is credited.
D) A liability is debited and a liability is credited.
10) A business receives cash in payment of accounts receivable. Which of the following occurs? 10)
A) An asset is credited and a liability is debited.
B) An asset is debited and an asset is credited.
C) A liability is debited and a liability is credited.
D) An asset is debited and a liability is credited.
11) A business receives a cash payment for services rendered. Which of the following occurs? 11)
A) An asset is debited and a liability is credited.
B) An asset is debited and a revenue account is credited.
C) An asset is debited and a revenue account is debited.
D) An asset is credited and a liability is debited.
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