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Accounting Concepts Quiz

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Accounting Concepts Quiz

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Test your knowledge of fundamental accounting concepts!

Creada por

cikgu aslina
cikgu aslina
Malasia

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Accounting Concepts Quiz
 

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Accounting Concepts QuizVersión en línea

Test your knowledge of fundamental accounting concepts!

por cikgu aslina
1

RM20,000 in business cash was used by En Yusof to purchase a golf set for his own use.

2

Which concept assumes a business will continue operating?

3

A company bought an iron for RM25 and treated it as a fixed asset, spreading its cost over five years

4

Mrs. Anggerik received several stationery orders from customers on April 1, 2019, and the items were delivered on April 15, 2019. However, she recorded the sales revenue in her business accounts on April 1, 2019.

5

What is the main goal of the consistency concept?

6

Which concept states that financial statements should be free from bias?

7

Puan Orkid started a computer business with a capital of RM150,000. She purchased a calculator worth RM10 for office use and recorded it as an expense.

8

Which concept emphasizes recording transactions at purchase price?

9

What is the purpose of the 'entity concept'?

10

Record the vehicle at current value.

11

Ali runs a business and uses the company's account to pay for his personal car loan. Which accounting concept is violated here?

12

A company provides services worth RM5,000 in December 2024 but receives payment in January 2025. In which year should the revenue be recorded?

13

Salaries of RM20,000 are paid in January 2025 for work done in December 2024. In which year should the expense be recorded?

14

If a company changes its depreciation method from straight-line to reducing balance without valid reason, which accounting concept is not followed?

15

A business plans to continue operations for the foreseeable future. This assumption is based on which accounting concept?

16

A company buys a stapler for RM15 and records it as an expense instead of capitalizing it as an asset. This is acceptable based on which concept?

17

If a company estimates that one of its debtors may default, it records an allowance for doubtful debts. This is based on which concept?

18

Which of the following transactions supports the accrual concept over the cash basis?

19

Why is it important to apply the same accounting policies from one period to another?

20

A construction company signs a RM1 million contract in January, starts work in March, and completes it in December. Payment is received in February the next year. According to revenue recognition principles, when should revenue be recorded?

21

If a company delays recognizing revenue until it is certain, but immediately records possible losses, which concepts are being applied?

22

An investment property increases in market value significantly. If the company chooses to revalue it to reflect current market value, which concept is being applied?

23

A company is facing a major lawsuit that may affect its financial position, but no settlement has been reached yet. Which accounting concept requires this information to be presented in the financial statements?

24

A company chooses to ignore the effects of inflation and records all transactions in ringgit Malaysia. Which concept is applied here?

25

Why do businesses prepare monthly, quarterly, and yearly financial reports?

26

On 25 June 2025, they signed a RM12,000 contract with a client. The services were fully completed by 10 July, and payment was received on 20 July . The accountant recorded the revenue on 20 July .Which accounting concept has been violated?

27

A company faces a likely RM200,000 court fine, but the accountant does not record it to avoid showing a loss. Which accounting concept is ignored?

28

Alif Enterprise changed its depreciation method in 2025 without disclosure or justification. Which accounting concept is breached?

 
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