Balance sheet - JSS3 Business studies Past Questions and Answers - page 1

1

What is the purpose of a balance sheet?

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A

To calculate profits

B

To assess a company's financial position at a specific point in time

C

To record daily transactions

D

To determine market share

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2

Which of the following is classified as a liability?

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A

Equipment

B

Accounts receivable

C

Accounts payable

D

Inventory

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3

What are assets?

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A

Debts owed by the company

B

Resources owned or controlled by the company that can provide future economic benefits

C

Amount invested by shareholders

D

Profits earned by the company

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4

Which of the following is an example of a current asset?

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A

Property

B

Equipment

C

Accounts receivable

D

Long-term investments

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5

What does equity represent?

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A

Resources owned or controlled by the company

B

Obligations owed by the company

C

Owners' stake in the company

D

Debts owed to external parties

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6

What is the total liabilities and equity in the given balance sheet?

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A

₦103,000

B

₦75,000

C

₦50,000 

D

₦53,000

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7

Which of the following is an example of a non-current liability? a

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A

Accounts payable

B

Short-term loans

C

Long-term loans

D

Accrued expenses

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8

What does the balance sheet provide a snapshot of?

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A

Future financial projections

B

Past financial performance

C

Current financial position

D

Market trends

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9

Which section of the balance sheet lists obligations due within one year?

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A

Current assets

B

Non-current assets

C

Current liabilities

D

Non-current liabilities

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10

What does retained earnings represent?

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A

Investments made by shareholders

B

Accumulated profits not distributed as dividends

C

Debts owed by the company

D

Assets owned by the company

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