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1 .At 30 June 2011 a company’s allowance for receivables was $39,000. At 30 June 2012 tradereceivables totalled $517,000. It was decided to write off debts totalling $37,000 and toadjust the allowance for receivables to the equivalent of 5% of the trade receivables based onpast events.What figure should appear in profit or loss for these items?
A $22,000 B $23,850 C $24,000 D $61,000
题型:
单选题
提问时间:
2021-08-23
2 .Ordan received a statement from one of its suppliers, Alta, showing a balance due of $3,980.The amount due according to the payables ledger account of Alta in Ordan’s records was only$3,110. Comparison of the statement and the ledger account revealed the followingdifferences:(1) A payment sent by Ordan for $270 has not been allowed for in Alta’s statement.(2) Alta has not allowed for goods returned by Ordan $180.(3) Ordan made a contra entry, reducing the amount due to Alta by $320, for a balancedue from Alta in Ordan’s receivables ledger. No such entry has been made in Alta’srecords.What difference remains between the two companies’ records after adjusting for theseitems?
A $100 B $460 C $640 D $740
题型:
单选题
提问时间:
2021-08-23
3 .At 1 January 2012 a company had an allowance for receivables of $18,000. At 31 December2012 the company’s trade receivables were $458,000. It was decided:(1) To write off debts totalling $28,000 as irrecoverable;(2) To adjust the allowance for receivables to the equivalent of 5% of the remainingreceivables based on past experience.What figure should appear in the company’s profit or loss for the total of debts writtenoff as irrecoverable and the movement in the allowance for receivables for the yearended 31 December 2012?
A $31,500 B $32,900 C $49,500 D $50,900
题型:
单选题
提问时间:
2021-08-23
4 .What should the closing balance be when the errors have been corrected?
A $325,200 B $350,400 C $358,800 D $376,800
题型:
单选题
提问时间:
2021-08-23
5 .At 30 September 2012 the closing inventory of a company amounted to $386,400. Thefollowing items were included in this total at cost:(1) 1,000 items which had cost $18 each. These items were all sold in October 2012 for$15 each, with selling expenses of $800.(2) Five items which had been in inventory since 1974, when they were purchased for$100 each, sold in October 2012 for $1,000 each, net of selling expenses.What figure should appear in the company’s statement of financial position at 30September 2012 for inventory?
A $382,600 B $384,200 C $387,100 D $400,600
题型:
单选题
提问时间:
2021-08-23
7 .A business had an opening inventory of $180,000 and a closing inventory of $220,000 in itsfinancial statements for the year ended 31 December.Which of the following entries for these opening and closing inventory figures are madewhen completing the financial records of the business?
A B C D
题型:
单选题
提问时间:
2021-08-23
8 .
A $395,200 B $304,300 C $307,100 D $309,500
题型:
单选题
提问时间:
2021-08-23
9 .Which of the following correctly describes the imprest system of operating petty cash?
A The petty cash float is replenished by regular periodic transfers of equal amount. B The petty cash float is replenished by periodic transfers of the actual expenditure inthe period. C All expenses must be supported by a properly authorised voucher. D Petty cash is operated outside the business do...
题型:
单选题
提问时间:
2021-08-23
10 .
A $561,550 B $568,350 C $578,850 D $581,550
题型:
单选题
提问时间:
2021-08-23
