Kebasen State Vocational High School Created by Anis Zul Faizah, S.Pd1 SIMPLE PRESENT TENSE WORKSHEET for Accounting Student A. Change these sentences into (+), (-), & (?) form of simple present tense. 1. The accountant updates the ledger. (-) ________________________________________ (?) ________________________________________ 2. We don’t analyze the business performance. (+) _______________________________________ (?) ________________________________________ 3. Does she check the accounts payable? (+) ________________________________________ (?) ________________________________________ 4. I use accounting software. (?) ________________________________________ (-) ________________________________________ 5. The accountant doesn’t the financial data. (?) ________________________________________ (+) ________________________________________ 6. Do they prepare the annual financial report? (-) ________________________________________ (?) ________________________________________ 7. Am I an accounting student? (+) ________________________________________ (-) ________________________________________ 8. The financial report is accurate. (-) ________________________________________ (?) ________________________________________ 9. The company’s expenses aren’t not high. (?) ________________________________________ (+) ________________________________________ 10. Is the accounting classroom spacious? (+) ________________________________________ (-) _________________________________________

Kebasen State Vocational High School Created by Anis Zul Faizah, S.Pd2 B. Choose the correct word to fulfill the sentence of simple present tense. 1. The accountant (record/records) all financial transactions in the company’s journal every morning. 2. She (prepare/prepares) the monthly financial report carefully before the manager checks it. 3. The accounting students (calculate/calculates) the total expenses of a small business every week. 4. He (don’t/doesn’t) check the company’s bank statement to find errors in the financial records. 5. The cashier (don’t/doesn’t) count the money carefully before depositing it into the company’s bank account. 6. We (don’t/doesn’t) prepare a trial balance at the end of every accounting period. 7. (Do/Does) the accountant check every invoice before recording the purchase transaction in the journal? 8. (Do/Does) the students practice making journal entries during their accounting lessons at school? 9. The financial report (am/is/are) very important for the company’s business decisions. 10. (Am/Is/Are) she an accounting student who studies financial management at vocational high school? 11. I (am/is/are) an accounting student who is interested in learning about financial statements. 12. We (am/is/are) accounting students who are ready to practice making journal entries in class. 13. Rina (don’t/doesn’t) enter the financial data into the accounting software after she receives the documents. 14. The students (practice/practices) making journal entries during their accounting lessons at school. 15. The manager (don’t/doesn’t) review the financial statements before making important business decisions.