What should the closing balance at 31 December be after correcting the errors in theaccount?
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1 .
A $818,500 B $834,300 C $838,100 D $853,900
2 .A business had an opening inventory of $180,000 and a closing inventory of $220,000 in itsfinancial statements for the year ended 31 December.Which of the following entries for these opening and closing inventory figures are madewhen completing the financial records of the business?
A B C D
3 .
A $395,200 B $304,300 C $307,100 D $309,500
4 .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 inthe period. C All expenses must be supported by a properly authorised voucher. D Petty cash is operated outside the business do...
5 .
A $561,550 B $568,350 C $578,850 D $581,550
7 .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 authorisedvoucher. 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 n...
8 .
A $835,400 B $848,200 C $877,600 D $880,600
9 .Which of the following journal entries may be accepted as being correct according totheir narratives?
A B C
10 .What journal entry is required to record goods taken from inventory by the owner of abusiness?
A Debit Drawings/Credit Purchases B Debit Sales/Credit Drawings C Debit Drawings/Credit Inventory D Debit Purchases/Credit Drawings
