Partnership Final Accounts Quiz

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Test your final accounts chops

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Amol Panchwadkar

India

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Partnership Final Accounts Quiz


Froggy Jumps Partnership Final Accounts QuizVersión en línea Test your final accounts chops por Amol Panchwadkar 1 Which two main financial statements are prepared for a partnership final account? a Trading Account and Cash Flow Statement b Income Statement and Trial Balance c Profit and Loss Account and Balance Sheet 2 In a partnership final account, where is goodwill usually shown after revaluation? a In the Cash Flows Statement b In the Profit and Loss Account c In the partners' capital accounts 3 What happens to a revaluation surplus in a partnership final account? a Credited to P&L b Transferred to the partners' capital accounts c Posted to the cash book 4 Which account records adjustments for admitted, retiring, or deceased partners? a Capital or Current accounts adjustments b Suspense account c Inventory account 5 Where are accumulated profits of the firm typically distributed in a final account? a As drawings b As contingencies c Through the appropriation of profit in the P&L or partners’ capital accounts 6 Which item is not typically included in the balance sheet of a partnership final account? a Fixed assets at revalued cost b Current liabilities c Partners’ capital accounts 7 If a goodwill is created on admission of a new partner, where is it debited? a Previous partners’ capital accounts b New partner’s capital account c Goodwill account only 8 What is sacrificed if a retiring partner’s share is bought out? a Cash-in-hand b New partner’s capital c Old firm’s profits before revaluation 9 Which entry records the transfer of revaluation profit to capital accounts? a Revaluation A/c to Partners’ Capital A/cs b Share capital to P&L A/c c P&L A/c to Cash A/c 10 The final accounts of a partnership are usually prepared for which period? a For the year or accounting period just ended b For the month only c For the next financial year

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Partnership Final Accounts Quiz

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Partnership Final Accounts QuizVersión en línea

por Amol Panchwadkar

Which two main financial statements are prepared for a partnership final account?

In a partnership final account, where is goodwill usually shown after revaluation?

What happens to a revaluation surplus in a partnership final account?

Which account records adjustments for admitted, retiring, or deceased partners?

Where are accumulated profits of the firm typically distributed in a final account?

Which item is not typically included in the balance sheet of a partnership final account?

If a goodwill is created on admission of a new partner, where is it debited?

What is sacrificed if a retiring partner’s share is bought out?

Which entry records the transfer of revaluation profit to capital accounts?

The final accounts of a partnership are usually prepared for which period?