F3名习题_ACCA英国注册会计师

The statements of financial position of the two companies at 31 December 20X3 were as follows:

There have been no changes in the share capital or share premium account of either company since 1 January 20X3. Th

e fair value of the non-controlling interest on acquisition was $65,000.

What figure for goodwill on consolidation should appear in the consolidated statement of financial position of the Hilton group

at 31 December 20X3?

A

$30,000

B

$55,000

C

$95,000

D

$(10,000)

What figure for non-controlling interest should appear in the consolidated statement of financial position of the Hilton group at 31 December 20X3?

A

$77,000

B

$85,000

C

$73,000

D

$105,000

Which one of the following would be an error of principle?

A

Plant and machinery purchased was credited to a non-current assets account.

B

Plant and machinery purchased was debited to the purchases account.

C

Plant and machinery purchased was debited to the equipment account

D

Plant and machinery purchased was credited to the equipment account.

What is an error of commission?

A

An error where a transaction has not been recorded

B

An error where one side of a transaction has been recorded in the wrong account, and

thataccount is of a different class to the correct account

C

An error where one side of a transaction has been recorded in the wrong account, and that

account is of the same class as the correct account

D

An error where the numbers in the posting have been transposed

Where a transaction is entered into the correct ledger accounts, but the wrong amount is used, what is the error known as？

A

An error of omission

B

An error of original entry

C

An error of commissio

D

An error of principle

A business statement of profit or loss and other comprehensive income for the year ended 31 December 20X4 showed a net

profit of $83,600. It was later found that $18,000 paid for the purchase of a motor van had been debited to motor expenses

account. It is the company's policy to depreciate motor vans at 25 per cent per year, with a full year's charge in the year of

acquisition.What would the net profit be after adjusting for this error?

A

$106,100

B

$70,100

C

$97,100

D

$101,600

Where a transaction is entered into the correct ledger accounts, but the wrong amount is used, what is the error known as?

A

An error of omission

B

An error of original entry

C

An error of commission

D

An error of principle

A business statement of profit or loss and other comprehensive income for the year ended 31 December 20X4 showed a net

profit of $83,600. It was later found that $18,000 paid for the purchase of a motor van had been debited to motor expenses

account. It is the company's policy to depreciate motor vans at 25 per cent per year, with a full year's charge in the year of

acquisition.

What would the net profit be after adjusting for this error?

A

$106,100

B

$70,100

C

$97,100

D

$101,600

An organisation restores its petty cash balance to $250 at the end of each month. During October, the total expenditure

column in the petty cash book was calculated as being $210, and the imprest was restored by this amount. The analysis

columns posted to the nominal ledger totalled only $200.Which one of the following would this error cause?

A

The trial balance being $10 higher on the debit side

B

The trial balance being $10 higher on the credit side

C

No imbalance in the trial balance

D

The petty cash balance being $10 lower than it should be

Net profit was calculated as being $10,200. It was later discovered that capital expenditure of $3,000 had been treated as

revenue expenditure, and revenue receipts of $1,400 had been treated as capital receipts.What is the net profit after

correcting this error?

A

$5,800

B

$8,600

C

$11,800

D

$14,600

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