快速查题-ACCA英国注册会计师试题

A business can make a profit and yet have a reduction in its bank balance. Which ONE of the following might cause this to

happen?

The net assets of Altese, a trader, at 1 January 20X2 amounted to $128,000. During the year to31 December 20X2 Altese

introduced a further $50,000 of capital and made drawings of $48,000. At 31 December 20X2 Altese's net assets totalled

$184,000.What is Altese's total profit or loss for the year ended 31 December 20X2?

Jones Co has the following transactions：1 Payment of $400 to J Bloggs for a cash purchase2 Payment of $250 to J Doe in

respect of an invoice for goods purchased last monthWhat are the correct ledger entries to record these transactions?

T Tallon had the following transactions: 1 Sale of goods on credit for $150 to F Rogit 2 Return of goods from B Blendigg

originally sold for $300 in cash to B Blendigg What are the correct ledger entries to record these transactions?

Which of the following documents should accompany a return of goods to a supplier?

Which of the following are books of prime entry?

1 Sales day book

2 Cash book

3 Journal

4 Purchase ledger

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

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?

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?

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