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1. Which of the following jobs check accounting in ledgers and financial statements? (A) Financial (B) Audit (C) Management (D) Budget Analysis 2. The process of accounting is needed to I. take a holiday II. assist in decision making III. invest in start up of a business IV. track money spent (A) I, II and III (B) I, II and IV (C)I, III and IV (D)II, III and IV 3. Which of the following describes the practical framework of bookkeeping? (A) Classifying, recording and summarizing (B) Reporting, analyzing and interpreting (C)Classifying, analyzing and interpreting (D)Recording, summarizing and reporting www.freepdfpost.blogspot.com 4. Which of the following principles assumes that a business will continue for a long time? (A) Historical cost (B) Periodicity (C)Objectivity (D)Going concern 5. Which of the following users assesses the attractiveness of investing in a business? (A) Tax authorities (B) Financial analysts (C) Bank (D) Employees 6. Accountants use Generally Accepted Accounting Principles (GAAP) to make the financial information communicated I. relevant II. reliable III. comparable IV profitable (A) I, II and III (B) I, II and IV (C)I, III and IV (d)II, III and IV www.freepdfpost.blogspot.com 7. One of the detailed rules used to record business transaction is (A) Objectivity (B) Accruals (C) Double entry book keeping (D)Going Concern 8. The diagram below refers to item 8. Numbers 4 and 8 in the diagram represents (A) prepare a cheque and extract a Trial balance (B) extract a trial balance and prepare final reports (C) prepare final reports and prepare a cheque (D) extract a trial balance and prepare a voucher 1. sorting and classifying business documents 2. recording transactions in Books of Original entry 3. poset transactions to accounts in the ledger 4. ??? 5. make adjustments 6. prepare adjusted trial balance 7. ??? 9. Which of the following highlights the correct order of the stages in the accounting cycle? (A) Journalizing, final accounts, posting to the ledger and trial balance (B) Journalizing, posting to the ledger, trial balance and final accounts (C)Posting to the ledger, trial balance, final accounts and journalizing (D)Posting to the ledger, journalizing, final accounts and trial balance
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