快速查题-ACCA英国注册会计师试题

Chapter3-6

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Chaphter9-14

Chapter15-18

Chapter20-23

Chapter25-26

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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

Smith Co has the following transactions:1 Purchase of goods on credit from T Rader: $4502 Return of goods purchased on credit last month to T Rouble: $700

What are the correct ledger entries to ?

Dr Purchases $450 Dr Purchase Returns $700

Cr Cash $450 Cr Trade Payables $700

Dr Purchases $450 Dr Trade Payables $700

Cr Purchase Returns $1,150

Dr Purchases $450 Dr Trade Payables $250

Cr Purchase Returns $700

Dr Purchase Returns $700 Dr Purchases $450

Cr Trade Payables $1,150

Mew Ling has the following transactions:1 Receipt of cash from R Singh in respect of an invoice for goods sold three weeks

ago2 Receipt of cash from S Kalu for cash sales

What are the ledger entries required to record the above transactions?

Dr CashCr Sales

Dr CashCr SalesCr Trade Receivables

Dr SalesCr Cash

Dr Trade ReceivablesDr Sales Cr Cash

How is the total of the sales day book recorded in the nominal ledger?

Debit Credit

Receivables Receivables Ledger Control Account

Receivables Receivables Control Account Ledger

Sales Receivables Control Account

Receivables SalesControl Account

Are the following statements about debit entries true or false?

1 A debit entry in the cash book will increase an overdraft in the accounts.

2 A debit entry in the cash book will increase a bank balance in the accounts

Both true

Both false

1 true and 2 false

1 false and 2 true