快速查题-ACCA英国注册会计师试题

A sole trader took some goods costing $800 from inventory for his own use. The normal selling price of the goods is $1,600.

Which of the following journal entries would correctly record this?

Dr Cr $ $

A business can make a profit and yet have a reduction in its bank balance. Which ONE of the following might cause this to

happen?

The net assets of Altese, a trader, at 1 January 20X2 amounted to $128,000. During the year to31 December 20X2 Altese

introduced a further $50,000 of capital and made drawings of $48,000. At 31 December 20X2 Altese's net assets totalled

$184,000.What is Altese's total profit or loss for the year ended 31 December 20X2?

Jones Co has the following transactions：1 Payment of $400 to J Bloggs for a cash purchase2 Payment of $250 to J Doe in

respect of an invoice for goods purchased last monthWhat are the correct ledger entries to record these transactions?

T Tallon had the following transactions: 1 Sale of goods on credit for $150 to F Rogit 2 Return of goods from B Blendigg

originally sold for $300 in cash to B Blendigg What are the correct ledger entries to record these transactions?

Which of the following documents should accompany a return of goods to a supplier?

Which of the following are books of prime entry?

1 Sales day book

2 Cash book

3 Journal

4 Purchase ledger

In which book of prime entry will a business record debit notes in respect of goods which have been sent back to suppliers?

Imran claims that Zak owes him £1,000 as a result of a breach of contract. 

In which court will Imran start his action against Zak? 

 Dan has been accused of a criminal offence and is due to be tried soon. He denies responsibility, claiming that the prosecution has no evidence that he committed the offence in question. 

Which of the following describes the standard of proof in a criminal case?