Chapter3-6_F3考试试题及答案P2-新东方在线职业题库

Which ONE of the following statements does NOT describe a way in which an effective accounting system facilitates

the provision of useful accounting information?

A

By requiring authorisation in line with organisational policies

B

By processing and recording transactions in accordance with accounting rules

C

By preventing transactions from being processed inaccurately

D

By enabling transactions to be recorded as necessary to permit preparation of financial

statements

What is the total of the purchases day book?

A

$880

B

$823

C

$1,033

D

$958

Smith Co has the following transactions:1 Purchase of goods on credit from T Rader: $4502 Return of goods purchased on credit last month to T Rouble: $700

What are the correct ledger entries to ?

A

Dr Purchases $450 Dr Purchase Returns $700

Cr Cash $450 Cr Trade Payables $700

B

Dr Purchases $450 Dr Trade Payables $700

Cr Purchase Returns $1,150

C

Dr Purchases $450 Dr Trade Payables $250

Cr Purchase Returns $700

D

Dr Purchase Returns $700 Dr Purchases $450

Cr Trade Payables $1,150

Mew Ling has the following transactions:1 Receipt of cash from R Singh in respect of an invoice for goods sold three weeks

ago2 Receipt of cash from S Kalu for cash sales

What are the ledger entries required to record the above transactions?

A

Dr CashCr Sales

B

Dr CashCr SalesCr Trade Receivables

C

Dr SalesCr Cash

D

Dr Trade ReceivablesDr Sales Cr Cash

How is the total of the sales day book recorded in the nominal ledger?

Debit Credit

A

Receivables Receivables Ledger Control Account

B

Receivables Receivables Control Account Ledger

C

Sales Receivables Control Account

D

Receivables SalesControl Account

Are the following statements about debit entries true or false?

1 A debit entry in the cash book will increase an overdraft in the accounts.

2 A debit entry in the cash book will increase a bank balance in the accounts

A

Both true

B

Both false

C

1 true and 2 false

D

1 false and 2 true

An accountant has inserted all the relevant figures into the trade payables account, but has not yet balanced off the account.

TRADE PAYABLES ACCOUNT $ $Cash at bank 100,750 Balance b/d 250,225Purchases 325,010Assuming there are no

other entries to be made, other than to balance off the account, what is the closing balance on the trade payables account?

A

$474,485 DR

B

$575,235 DR

C

$474,485 CR

D

$575,235 CR

You are given the following information:

Receivables at 1 January 20X3 $10,000

Receivables at 31 December 20X3 $9,000

Total receipts during 20X3 (including cash sales of $5,000 ) $85,000

What are sales on credit during 20X3?

A

$81,000

B

$86,000

C

$79,000

D

$84,000

A business sells $100 worth of goods to a customer, the customer pays $50 in cash immediately and will pay the remaining

$50 in 30 days' time.What is the double entry to record the purchase in the customer’s accounting records?

A

Debit cash $50, credit payables $50, credit purchases $50

B

Debit payables $50, debit cash $50, credit purchases $100

C

Debit purchases $100, credit payables $50, credit cash $50

D

Debit purchases $100, credit cash $100

A company’s motor vehicles at cost account at 30 June 20X6 is as follows

MOTOR VEHICLES - COST

$ $

Balance b/d 150,500

Disposal 85,000

Addition 120,950

Balance c/d 186,450 271,450

271,450

What opening balance should be included in the following period’s trial balance for motor vehicles - cost at 1 July 20X6?

A

$271,450 CR

B

$271,450 DR

C

$186,450 CR

D

$186,450 DR

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