快速查题-ACCA英国注册会计师试题

Chapter3-6

Chapter7-8

Chaphter9-14

Chapter15-18

Chapter20-23

Chapter25-26

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In which book of prime entry will a business record debit notes in respect of goods which have been sent back to suppliers?

The sales returns day book

The cash book

The purchase returns day book

The purchase day book

A company’s motor vehicles at cost account at 30 June 20X6 is as follows

MOTOR VEHICLES - COST

$ $

Balance b/d 150,500

Disposal 85,000

Addition 120,950

Balance c/d 186,450 271,450

271,450

What opening balance should be included in the following period’s trial balance for motor vehicles - cost at 1 July 20X6?

$271,450 CR

$271,450 DR

$186,450 CR

$186,450 DR

A company’s trade payables account at 30 September 20X1 is as follows:

TRADE PAYABLES ACCOUNT

$ $

Cash at bank 21,600

Balance b/d 14,000

Balance c/d 11,900

Purchases 19,500 33,500

33,500

What was the balance for trade payables in the trial balance at 1 October 20X0?

$14,000 DR

$14,000 CR

$11,900 DR

$11,900 CR

Which of the following would be recorded in the sales day book?

Discounts allowed

Sales invoices

Credit notes received

Trade discounts

Which of the following statements is true?

A debit records an increase in liabilities.

A debit records a decrease in assets.

A credit records an increase in liabilities

A credit records an decrease in capital.

How is the total of the purchases day book posted to the nominal ledger?

Debit purchases, Credit cash

Debit payables control, Credit purchases

Debit cash, Credit purchases

Debit purchases, Credit payables control

Which one of the following statements about an imprest system of petty cash is correct?

An imprest system for petty cash controls small cash expenditures because a fixed amount is

paid into petty cash at the beginning of each period.

The imprest system provides a control over petty cash spending because the amount of cash

held in petty cash at any time must be equal to the value of the petty cash vouchers for the

period

An imprest system for petty cash can operate without the need for petty cash vouchers or

receipts for spending.

An imprest system for petty cash helps with management of small cash expenditures and

reduces the risk of fraud

Which one of the following provides evidence that an item of expenditure on petty cash has been approved or authorised?

Petty cash voucher

Record of the transaction in the petty cash book

Receipt for the expense

Transfer of cash from the bank account into petty cash

What is the total of the sales day book?

$544

$589

$534

$579

What is the total of the purchases day book?

$880

$823

$1,033

$958