Financial Statements MCQS – Multiple Choice Questions

1.Financial statements are mainly made for:

Internal users

External users

Customers of the company

Internal & External Users

2.Internal users of financial statements include:

Government

Taxation authorities

Management

  1. External users of financial statements are:

Employees

Management

Investors

4.Financial statements do not contain:

Balance sheet

Budgets

Profit & Loss

Statement of Changes in Equity

Cash flow statements

5.Retained earnings is also referred to as:

Profit of the current year

Profit of the previous year

Accumulated profit

6.Profit & Loss account is used to find out the expenses and revenues of the business from inception?

Yes

No

7.Net income of the company is calculated from:

Balance Sheet

Receipt & Payment account

Profit & loss account

8.Profit & Loss account is also called:

Income statement

Balance sheet

Worksheet

9.Balance sheet is also called:

Profit & Loss account

Trading account

Statement of financial position

Statement of changes in equity

10.Which is the correct order in which following assets should be presented on the balance sheet under the heading Current Assets?

Bank, Cash, Inventory, Accounts Receivable

Cash Bank, Inventory, Accounts Receivable

Inventory, Cash, Bank, Accounts Receivable

Cash, Bank, Accounts Receivable, Inventory

Answers: Internal & External Users, Management, Investors, Budgets, Accumulated Profits, No, Profit & Loss account, Income statement, Statement of financial position, Cash, Bank, Accounts Receivable, Inventory

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