1) Which of these is an Asset? a) Trade Payables b) Trade Receivables c) Equity d) Sales Revenue 2) Which of these is not an Asset? a) Bank b) Cash c) Bank Loan d) Fixtures & Fittings 3) Which of these is not a Non-Current Asset? a) Motor Vehicles b) Closing Inventory c) Equipment d) Fixtures & Fittings 4) Which of these is not a Current Liability? a) Loan Repayment b) Trade Payables c) Accruals 5) Increasing Asset... Debit or Credit? a) Debit b) Credit 6) Decreasing Expenses... Debit or Credit? a) Debit b) Credit 7) Increasing Equity... Debit or Credit? a) Debit b) Credit 8) Decreasing Liability... Debit or Credit? a) Debit b) Credit 9) Increasing Liability... Debit or Credit? a) Debit b) Credit 10) Decreasing Equity... Debit or Credit? a) Debit b) Credit 11) Increasing Drawings... Debit or Credit? a) Debit b) Credit 12) Decreasing Drawings... Debit or Credit? a) Debit b) Credit 13) Decreasing Asset... Debit or Credit? a) Debit b) Credit 14) Increasing Expenses... Debit or Credit? a) Debit b) Credit 15) Trade Receivables... Income Statement or SOFP? a) IS b) SOFP c) Both 16) Closing Inventory... Income Statement or SOFP? a) IS b) SOFP c) Both 17) Drawings... Income Statement or SOFP? a) IS b) SOFP c) Both 18) Profit for the Year... Income Statement or SOFP? a) IS b) SOFP c) Both 19) Purchases... Income Statement or SOFP? a) IS b) SOFP c) Both 20) Sales Returns... Income Statement or SOFP? a) IS b) SOFP c) Both 21) Purchase Returns... Income Statement or SOFP? a) IS b) SOFP c) Both 22) Carriage Out... Income Statement or SOFP? a) IS b) SOFP c) Both 23) Working Equity... Income Statement or SOFP? a) IS b) SOFP c) Both 24) Gross Profit... Income Statement or SOFP? a) IS b) SOFP c) Both 25) Carriage In... Income Statement or SOFP? a) IS b) SOFP c) Both 26) Increasing Purchases... Debit or Credit? a) Debit b) Credit 27) Decreasing Purchases... Debit or Credit? a) Credit b) Debit 28) Increasing Sales... Debit or Credit? a) Debit b) Credit 29) Decreasing Sales... Debit or Credit? a) Debit b) Credit 30) Business buys goods using cash. ........ the Purchases ledger a) Debit b) Credit c) Cash

S3 Accounting Revision

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