Practice One Question Preview (ID: 20351)


Definitions. TEACHERS: click here for quick copy question ID numbers.

any amount that is owed is called
a) revenue
b) liability
c) capital
d) drawing

anything of value that is owned
a) accountant
b) business entity
c) bookkeeper
d) asset

the owner of a business
a) proprietor
b) revenue
c) sole proprietorship
d) accountant

the increase in owner's dquity caused by income from the sale of goods and services
a) liability
b) equities
c) revenue
d) fiscal period

the period of time that the books are open to record transactions and summarize accounting information
a) partnership
b) fiscal period
c) equities
d) revenue

an association of individuals united for a common purpose to use a common name
a) corporation
b) capital
c) asset
d) bookkeeper

business activity that causes changes in the value of assets, liabilities and capital
a) bookkeeper
b) liability
c) partnership
d) business transaction

a person responsible for recording business transactions
a) accountant
b) bookkeeper
c) proprietor
d) drawing

the existence of a business as an artificial individual
a) asset
b) equities
c) revenue
d) business entity

an owner's withdrawal of cash from his business for personal use
a) drawing
b) capital
c) corporation
d) equities

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