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1 .A business lost inventory that had cost $4,000 in a fire. The inventory was insured and theinsurance company paid $4,000.What is the correct double entry?
A Debit Expenses;Credit Purchases B Debit Cash;Credit Expenses C Debit Cash;Credit Purchases D Debit Purchases;Credit Cash
2 .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
3 .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
4 .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
5 .
A $85,405 B $41,673 C $35,675 D $17,432
7 .
A $199,000 B $201,000 C $208,000 D $212,000
8 .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
9 .
A $1,200 B $1,300 C $1,426 D $1,540
10 .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...
