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The Accounting Environment and Equation

Quick questions on Assets, liabilities and owner's equity explained: O-Level Principles of Accounts

5short Q&A pairs drawn directly from our worked dot-point answer. For full context and worked exam questions, read the parent dot-point page.

What are classifying assets?
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The order on the statement of financial position lists non-current assets first, then current assets, with the most liquid (cash) usually shown last among current assets in the standard format.
What is the twelve-month test?
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The line between current and non-current is twelve months from the reporting date. An asset is current if it will turn into cash within a year; a liability is current if it falls due within a year. A long-term loan is non-current, except for any instalment due in the next twelve months.
What is q1?
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Define an asset and a liability in one sentence each. [2 marks]
What is q2?
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Classify: motor vehicle, trade payables, inventory, six-year mortgage. [4 marks]
What is q3?
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A business has total assets of \80\,000andtotalliabilitiesof and total liabilities of \3000030\,000. State owner's equity and explain what it represents. [3 marks]

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