Some qualities of useful information in financial statements are:(1) Accuracy(2) Completeness(3) Materiality(4) NeutralityWhich of these qualities contribute to the attribute of faithful representation?
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A Accrual accounting B Going concern C Materiality D Prudence
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7 .On 31 December 2015 the income tax liability of a company was USD29,500 (2013: USD25,300). The tax charge for the year ended 31 December 2015 was USD32,000.What figure for taxation should be included in the statement of cash flows for the year ended 31 December 2015?
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8 .The management of ZiZi intends to liquidate the company in the last quarter of 2016. On what basis should the financial statements for the year ended 30 June 2015 be prepared?
A Going concern with no specific disclosure of material uncertainties B Going concern with specific disclosure of material uncertainties C On a basis other than going concern with disclosure of that fact D On a basis other than going concern with disclosure of that fact and reasons
9 .Which of the following would cause a company’s profit for the year to increase?
A Issue of 100,000 ordinary shares at a premium of 2% B Revaluation of a freehold property from USD70,000 to USD100,000 C Disposal of a fork-lift truck which originally cost USD15,000 and has a carrying amount of USD9,250 for USD8,500 D Receipt of USD25 from a customer previously written off as irre...
10 .The carrying amount of non-current assets of a company at 1 July 2015 was USD260,000 and at 30 June 2016 was USD281,000. During the year ended 30 June 2016 assets, which had cost USD20,000 on 31 December 2013, were sold for USD9,000.Non-current assets are depreciated at 10% per annum on the reducing balance basis, with no charge in the year of acquisition and a full year’s charge in the year of disposal.What was the cost of non-current assets acquired during the year to June 2016?
A USD23,000 B USD63,000 C USD65,000 D USD67,000
