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1 .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
2 .
A $85,405 B $41,673 C $35,675 D $17,432
3 .
A $8,976 B $16,474 C $32,008 D $52,163
4 .
A $199,000 B $201,000 C $208,000 D $212,000
5 .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
7 .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...
8 .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
9 .Which of these statements about limited liability companies are correct?(1) A company may make a bonus (capitalisation) issue to raise funds for expansion.(2) A gain on the revaluation of land must be disclosed within profit or loss, if material.(3) Both realised and unrealised gains and losses may be included in the statement ofchanges in equity required by IAS 1 Presentation of Financial Statements.
A 1 and 2 B 1 and 3 C 2 and 3 D 3 only
10 .
A 2 and 3 only B 1 and 4 only C 1 and 3 only D 2 and 4 only
