Accounting Mcqs

_______ the withdrawal of cash and goods by the owner of the busienss for his/her personal use?

(A) Depreciation

(B) Drawings

(C) Outflow of cash

(D) Appreciation

Submitted By: Ali Uppal


Identify the asset from the following:

(A) Cash and cash equivalent

(B) Creditors

(C) Notes payable

(D) Bank loan

Submitted By: Ali Uppal


What is equity?

(A) Cash from the business

(B) liability of a business

(C) Owner’s claim on total assets

(D) Owner’s claim on total liabilities

Submitted By: Ali Uppal


Which of the following is a liability?

(A) Cash

(B) Equipment

(C) Debtors

(D) Creditors

Submitted By: Ali Uppal


What is the basic accounting equation?

(A) Capital+Liabilities=Assets

(B) Assets+ liabilities =Capital

(C) Capital+assets=liabilities

(D) Liabilities+Capital

Submitted By: Ali Uppal


Which of the following statements is incorrect regarding capital account?

(A) Debit increases the capital account balance

(B) Credit increases the capital account balance

(C) Fresh capital increases the capital account balance

(D) Net income increases the capital account balance

Submitted By: Ali Uppal


The normal balance of liability account is____________?

(A) Debit balance

(B) Credit balance

(C) Cash balance

(D) Neither debit nor credit balance

Submitted By: Ali Uppal


The normal balance of asset account is____________?

(A) Credit balance

(B) Debit balance

(C) Cash balance

(D) Neither debit nor credit balance

Submitted By: Ali Uppal


The normal balance of capital account is_____________?

(A) Credit balance

(B) Debit balance

(C) Cash balance

(D) Neither debit nor credit balance

Submitted By: Ali Uppal


If debit balance is greater than creadit balance then the account blance will be__________?

(A) Credit balance

(B) Debit and credit balance

(C) Cash balance

(D) Debit balance

Submitted By: Ali Uppal