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1 .At 1 April 2013 a business owed $4,100 for electricity, and at 31 March 2014 it owed $4,500.Cash paid during the year amounted to $5,000.What charge for electricity should appear in the income and expenditure account for theyear ended 31 March 2014?
A $4,500 B $4,600 C $5,000 D $5,400
2 .A landlord of an apartment block prepares accounts to 31 December. At 1 January 2013tenants owed total rents of $1,800, and the total of cash received from tenants during the yearended 31 December 2013 was $35,600. Total rents charged were $2,400 per month fromJanuary, increased to $3,000 per month with effect from 1 June 2013.What is the balance on the rent receivable account at 31 December 2013?
A $800 Dr B $800 Cr C $1,400 Dr D $1,400 Cr
3 .Pearl has trade receivables at the year end of $150,000. An irrecoverable debt of $3,500 is tobe written off. Pearl has an opening allowance of $1,000 and wishes to maintain anallowance of 5% of year-end accounts receivable.What is the balance carried down on the receivables allowance account after dealingwith the above items?
A $3,825 B $6,325 C $7,325 D $10,825
4 .
A $85,405 B $41,673 C $35,675 D $17,432
5 .
A $8,976 B $16,474 C $32,008 D $52,163
7 .The sales day book of a company is undercast by $500. The company does not maintaincontrol accounts.What is the journal entry required to correct the error?
A Dr Receivables ledger control a/cCr Sales a/c B Dr Sales a/cCr Suspense a/c C Dr Receivables a/cCr Sales a/c D Single entry:Cr Sales a/c
8 .
A $1,200 B $1,300 C $1,426 D $1,540
9 .Which one of the following statements about accounting concepts and the characteristicsof financial information are correct?
A The concept of substance over form means that the legal form of a transaction mustbe reflected in financial statements, regardless of its economic substance B Accrual accounting means that only items capable of being measured in monetaryterms can be recognised in financial statements C It may some...
10 .Which of the following items, if material, must always be separately disclosed in anentity’s published financial statements (either in a statement or in the notes) accordingto IAS 1 “Presentation of Financial Statements”?(1) Finance costs(2) Staff costs(3) Depreciation and amortisation(4) Basis of preparation of the financial statements
A 1, 2 and 3 only B 1, 2 and 4 only C 1, 3 and 4 only D 2, 3 and 4 only
