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1 .During 2012, Benz paid a total of $60,000 for rent, covering the period from 1 October 2011to 31 March 2013.What figures should appear in the company’s financial statements for the year ended 31December 2012?
A Income statement $40,000Statement of financial position Prepayment $10,000 B Income statement $40,000Statement of financial position Prepayment $15,000 C Income statement $50,000Statement of financial position Accrual $10,000 D Income statement $50,000Statement of financial position Accrual $15,00...
2 .A business purchased a motor car on 1 July 2013 for $20,000. It is to be depreciated at20%per year on the straight line basis, assuming a residual value at the end of five years of$4,000, with a proportionate depreciation charge in the year of purchase.The $20,000 cost was correctly entered in the cash book but posted to the debit of the motorvehicles repairs account.How will the business profit for the year ending 31 December 2013 be affected by theerror?
A Understated by $18,400 B Understated by $16,800 C Understated by $18,000 D Overstated by $18,400
3 .A company’s policy as regards depreciation of its plant and machinery is to chargedepreciation at 20% per year on cost, with proportional depreciation for items purchased orsold during a year.The company’s plant and machinery at cost account for the year ended 30 September 2013 isshown below:What should be the depreciation charge for plant and machinery (excluding any profitor loss on the disposal) for the year ended 30 September 2013?
A $42,000 B $43,000 C $45,000 D $51,000
4 .
A $68,000 B $64,000 C $61,000 D $55,000
5 .A business’s income statement for the year ended 31 December showed a profit of $83,600.It was later found that $18,000 paid for the purchase of a motor van had been debited to motorexpenses account. It is the company’s policy to depreciate motor vans at 25% per year, with afull year’s charge in the year of acquisition.What would the profit be after adjusting for this error?
A $70,100 B $97,100 C $101,600 D $106,100
7 .At 30 September 2011 a company’s allowance for trade receivables amounted to $38,000,which was 5% of the receivables at that date.At 30 September 2012 receivables totalled $868,500. It was decided to write off $28,500 ofdebts as irrecoverable and to keep the allowance at 5%.What should be the total expense in profit or loss for the year ended 30 September 2012for irrecoverable debts?
A $32,500 B $33,925 C $42,000 D $70,500
8 .At 1 July 2011 a company had an allowance for receivables of $83,000.During the year ended 30 June 2012 debts totalling $146,000 were written off. At 30 June2012 it was decided that $218,000 was required as a receivables allowance.What is the total amount that should appear in profit or loss for the year ended 30 June2012 for irrecoverable debts?
A $11,000 B $155,000 C $281,000 D $364,000
9 .At 31 December 2012 a company’s trade receivables totalled $864,000 and the allowance forreceivables was $48,000.It was decided that debts totalling $13,000 were to be written off, and the receivableallowance adjusted to 5% of the receivables.What figures should appear in the income statement and statement of financial positionin respect of receivables (after accounting for the allowance)?
A Income statement $8,200Statement of financial position $807,800 B Income statement $7,550Statement of financial position $808,450 C Income statement $18,450Statement of financial position $808,450 D Income statement $55,550Statement of financial position $808,450
10 .
A $133,840 B $135,540 C $137,740 D $139,840
