Sample Bookkeeping Questions

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Sample Bookkeeping Questions

1. Which of the following is an item of working capital?

  1. Fixed assets
  2. Long-term investments
  3. Accounts receivable
  4. Bonds payable

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2. To which account in the Balance Sheet is the net income or net loss transferred to at the end of the accounting period?

  1. Retained Earnings
  2. Cash
  3. Accounts Receivable
  4. Inventory

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Sample Accounts Payable Questions

3. Accounts Payable is classified as a/an ___________ in the _____________.

  1. Current asset; Balance Sheet
  2. Current liability; Balance Sheet
  3. Expense; Income Statement
  4. Revenue; Income Statement

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4. Which of the following documents authorizes the purchase transaction?

  1. Credit memo from supplier
  2. Invoice or bill from supplier
  3. Purchase order
  4. Purchase requisition

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