Accounting Principles

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FABM1

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Kenneth Paquibulan

Filipinas

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Accounting Principles


Froggy Jumps Accounting PrinciplesVersión en línea FABM1 por Kenneth Paquibulan 1 Which government agency regulates corporations and financial institutions in the Philippines? a Bureau of Internal Revenue b Securities and Exchange Commission c Bangko Sentral ng Pilipinas 2 What is the main purpose of the Securities Regulation Code (SRC)? a To compute business taxes b To ensure financial statements are audited c To manage business operations 3 Who is required to audit financial statements submitted to the SEC? a Internal auditor b Bookkeeper c Independent Certified Public Accountant 4 Which accounting concept requires separating the owner’s personal transactions from the business? a Monetary Unit Concept b Business Entity Concept c Conservatism Principle 5 Mr. Cruz used company cash to pay his personal vacation. Which concept is violated? a Business Entity Concept b Matching Principle c Cost Principle 6 Which concept states that only transactions measurable in money should be recorded? a Time Period Principle b Monetary Unit Concept c Objectivity Principle 7 A company did not record employee morale in its books. This follows which concept? a Monetary Unit b Materiality c Conservatism 8 The assumption that a business will continue operating indefinitely refers to the: a Time Period Principle b Going Concern Principle c Cost Principle 9 Closing one branch while other branches continue operations supports which principle? a Going Concern b Conservatism c Full Disclosure 10 Financial reports prepared quarterly follow which principle? a Time Period Principle b Matching Principle c Accrual Principle 11 Recording revenues and expenses in a specific accounting period is required by the: a Objectivity Principle b Time Period Principle c Conservatism Principle 12 Financial statements must be supported by receipts and invoices under the: a Objectivity Principle b Full Disclosure Principle c Materiality Principle 13 Recording assets at their original purchase price follows the: a Cost Principle b Revenue Recognition Principle c Matching Principle 14 Equipment bought for ₱50,000 but now worth ₱30,000 should be recorded at: a ₱30,000 b ₱50,000 c ₱40,000 15 Recording expenses when incurred even if unpaid follows the: a Cash Basis b Accrual Accounting Principle c Revenue Principle 16 An unpaid electricity bill for December should be recorded in: a January b When paid c December 17 Recognizing revenue when services are performed follows the: a Matching Principle b Revenue Recognition Principle c Cost Principle 18 A service rendered on credit should be recorded as: a Expense b Liability c Revenue 19 Recording employee bonuses in the year they are earned follows the: a Matching Principle b Conservatism Principle c Materiality Principle 20 Revenues and related expenses must be reported in the same period under the: a Time Period Principle b Matching Principle c Accrual Principle

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Accounting Principles

Froggy Jumps

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Froggy Jumps

Accounting PrinciplesVersión en línea

por Kenneth Paquibulan

Which government agency regulates corporations and financial institutions in the Philippines?

What is the main purpose of the Securities Regulation Code (SRC)?

Who is required to audit financial statements submitted to the SEC?

Which accounting concept requires separating the owner’s personal transactions from the business?

Mr. Cruz used company cash to pay his personal vacation. Which concept is violated?

Which concept states that only transactions measurable in money should be recorded?

A company did not record employee morale in its books. This follows which concept?

The assumption that a business will continue operating indefinitely refers to the:

Closing one branch while other branches continue operations supports which principle?

Financial reports prepared quarterly follow which principle?

Recording revenues and expenses in a specific accounting period is required by the:

Financial statements must be supported by receipts and invoices under the:

Recording assets at their original purchase price follows the:

Equipment bought for ₱50,000 but now worth ₱30,000 should be recorded at:

Recording expenses when incurred even if unpaid follows the:

An unpaid electricity bill for December should be recorded in:

Recognizing revenue when services are performed follows the:

A service rendered on credit should be recorded as:

Recording employee bonuses in the year they are earned follows the:

Revenues and related expenses must be reported in the same period under the: