Accounting Test QUIZ START Results You Have Cleared the Exam You Have Failed the Exam #1. Which of the following is not a current asset? Cash At Hand Inventory Bills Receivable Land and Building #2. Where does the financial transactions are first recorded? Journals Rough Sheet Ledgers Balance Sheet #3. Which financial statement, provides information on the profitability of a company over the period of time? None of the Above Cash Flow Statement Income Statement Balance Sheet Previous Finish