A trainee accountant has prepared the following receivables ledger total account to calculate the credit sales of a business which does not keep proper accounting records (all sales are on credit):The account contains several errors.What is the sales figure when all the errors have been corrected?
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1 .The following control account has been prepared by a trainee accountant:What should the closing balance be when all the errors made in preparing the receivables ledger control account have been corrected?
A USD 395,200 B USD 304,300 C USD 307,100 D USD 309,500
2 .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 in the period. C All expenses must be supported by a properly authorised voucher. D Petty cash is operated outside the business d...
3 .The following receivables ledger control account prepared by a trainee accountant contains a number of errors:What should the closing balance on the control account be after the errors in it have been corrected?
A USD 561,550 B USD 568,350 C USD 578,850 D USD 581,550
4 .The following receivables ledger control account has been prepared by a trainee accountant:What should the closing balance at 31 December 2011 be after correcting the errors in the account?
A USD 292,380 B USD 292,940 C USD 295,420 D USD 377,200
5 .Which of the following correctly describes the imprest system for operating petty cash?
A All expenditure out of petty cash must be supported by a properly authorised voucher. B A regular equal amount of cash is transferred into petty cash. C The exact amount of expenditure out of petty cash is reimbursed at intervals. D A budget is fixed for a period which petty cash expenditure must ...
7 .Which of the following journal entries may be accepted as being correct according to their narratives?
A B C
8 .Which of the following journal entries is correct according to their narratives?
A B C
