Which of the following statements are correct?(1) A company might make a rights issue if it wished to raise more equity capital.(2) A rights issue might increase the share premium account whereas a bonus issue islikely to reduce it.(3) A rights issue will always increase the number of shareholders in a companywhereas a bonus issue will not.
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A Understated by $18,400 B Understated by $16,800 C Understated by $18,000 D Overstated by $18,400
2 .Listed below are five potential causes of difference between a company’s cash book balanceand its bank statement balance as at 30 April 2014:(1) Cheques recorded and sent to suppliers before 30 April 2014 but not yet presentedfor payment.(2) An error by the bank in crediting to another customer’s account a lodgement madeby the company.(3) Bank charges.(4) Cheques paid in before 30 April 2014 but not credited by the bank until 3 May2014.(5) A cheque recorded and paid in before 30 April 2014 but dishonoured by the bank.Which of the following alternatives correctly analyses these items into those requiringan entry in the cash book and those that would feature in the bank reconciliation?
A Cash book entry 1, 2, 4；Bank reconciliation 3, 5 B Cash book entry 2, 3, 5；Bank reconciliation 1, 4 C Cash book entry 3, 4；Bank reconciliation 1, 2, 5 D Cash book entry 3, 5；Bank reconciliation 1, 2, 4
3 .A company’s trial balance failed to agree, the totals being:Debit $815,602Credit $808,420Which one of the following errors could fully account for the difference?
A The omission from the trial balance of the balance on the insurance expense account$7,182 debit B Discount allowed $3,591 debited in error to the discount received account C No entries made in the records for cash sales totalling $7,182 D The returns outwards total of $3,591 was included in the tr...
4 .
A $748,960 B $748,800 C $744,960 D $743,560
5 .
A $283,760 B $325,840 C $329,760 D $331,760
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A 1 and 3 only B 1 and 4 only C 2 and 3 only D 2 and 4 only
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A Proceeds of sale: Cash inflow under financing activitiesProfit on sale: Added to profit in calculating cash flow from operating activities B Proceeds of sale: Cash inflow under investing activitiesProfit on sale: Deducted from profit in calculating cash flow from operating activities C Proceeds of...
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