Accounting Quick Quiz

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Accounting basics round

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Janelle Elefante

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Accounting Quick Quiz


Froggy Jumps Accounting Quick QuizVersión en línea Accounting basics round por Janelle Elefante 1 What is the core principle of double-entry accounting? a A transaction is only recorded when cash changes hands. b Only credits must equal the cash value. c Every debit has a corresponding credit. 2 Which financial statement shows a company's assets, liabilities, and equity? a Cash flow statement b Balance sheet c Income statement 3 Which accounting method records revenue when earned, not when cash is received? a Accrual accounting b Cash basis accounting c Tax accounting 4 What is depreciation? a Allocating the cost of a fixed asset over its useful life b Expensing the full purchase price immediately c A method to appreciate asset value over time 5 Which account is typically debited when recording a revenue transaction? a Revenue b Cash or accounts receivable c Owner’s equity 6 What does the trial balance verify? a That assets equal liabilities b That total debits equal total credits c That net income is positive 7 Which method of inventory measurement assumes cost of earliest purchases are sold first? a LIFO b Weighted-average c FIFO 8 What is the purpose of the income statement? a Show equity movements only b Show cash balance at a point in time c Show profitability over a period 9 Which concept states expenses should be matched with revenues in the same period? a Conservatism principle b Consistency principle c Matching principle 10 Which GAAP/IFRS topic deals with recognizing revenue over time or at a point in time? a Revenue recognition b Asset impairment c Expense recognition

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Accounting Quick Quiz

Froggy Jumps

Sobre esta actividad

Creada por

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Accounting Quick QuizVersión en línea

por Janelle Elefante

What is the core principle of double-entry accounting?

Which financial statement shows a company's assets, liabilities, and equity?

Which accounting method records revenue when earned, not when cash is received?

What is depreciation?

Which account is typically debited when recording a revenue transaction?

What does the trial balance verify?

Which method of inventory measurement assumes cost of earliest purchases are sold first?

What is the purpose of the income statement?

Which concept states expenses should be matched with revenues in the same period?

Which GAAP/IFRS topic deals with recognizing revenue over time or at a point in time?