Basic Bookkeeping
A course featuring basic bookkeeping terms to help beginners
🇬🇧
In Inglés
In Inglés
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Basic Bookkeeping - Marcador
Basic Bookkeeping - Detalles
Niveles:
Preguntas:
50 preguntas
| 🇬🇧 | 🇬🇧 |
| What does the term VAT stand for? | Value Added Tax |
| What is the basic definition of bookkeeping? | Recording transactions in the financial records of a company |
| What is the term used to describe an agreement between two people relating to a business activity? | Transaction |
| What is the term used to describe the status of a company as represented by the assets, owner's equity and liabilities? | Financial position |
| What is the name of a document used to summarise transactions that are to be recorded in the ledger? | Subsidiary journals |
| What is the term used to describe the preparation of a company's accounts for the next financial year? | Closing books |
| What is the term used to describe merchandise, equipment and tools that are necessary for the running of a company? | Stock-in-trade |
| What is the name for reports that summarise the operation of a company and its financial condition? | Financial statement |
| What is the name for an account used to store, sort and summarise all of a business's transactions? | Ledger |
| What is the term used to describe assets that are a long-term investment, but cannot be readily converted to cash within the financial year? | Non-current Assets |
| What is the term used to describe assets that can readily be converted into cash within the financial year? | Current assets |
| What is the term used to describe assets that potentially have a long term value but no physical form, such as copyrights/patents etc? | Intangible assets |
| What is the name for an individual or company that owns shares or stock in a private company? | Shareholder |
| What is the name for the 12 month period that signifies the beginning and the end of an accounting period? | Financial year |
| What is the type of accounting where expenses are reported at the time they occur, not when the expense is paid? | Accrual Basis |
| What is the term used to describe a period of time for which financial statements are prepared? | Accounting period |
| What is the name of the pension scheme that all employers must provide for their employees? | Auto-enrolment Pension |
| What is the name for the section of HMRC that covers employee contributions via a company/business? | PAYE |
| What number must all UK residents must have in order to work, get paid and make contributions in the UK? | National Insurance |