F3_ACCA英国注册会计师考试试题及答案P30-新东方在线职业题库

Which one of the following statements about an imprest system of petty cash is correct?

A

An imprest system for petty cash controls small cash expenditures because a fixed amount is

paid into petty cash at the beginning of each period.

B

The imprest system provides a control over petty cash spending because the amount of cash

held in petty cash at any time must be equal to the value of the petty cash vouchers for the

period

C

An imprest system for petty cash can operate without the need for petty cash vouchers or

receipts for spending.

D

An imprest system for petty cash helps with management of small cash expenditures and

reduces the risk of fraud

Which one of the following provides evidence that an item of expenditure on petty cash has been approved or authorised?

A

Petty cash voucher

B

Record of the transaction in the petty cash book

C

Receipt for the expense

D

Transfer of cash from the bank account into petty cash

What is the total of the sales day book?

A

$544

B

$589

C

$534

D

$579

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

Inventory account Purchases account 800 800

B

Drawings account Purchases account 800 800

C

Sales account Drawings account 1,600 1,600

D

Drawings account Sales account 800 800

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?

A

The sale of non-current assets at a los

B

The charging of depreciation in the statement of profit or loss

C

The lengthening of the period of credit given to customers

D

The lengthening of the period of credit taken from suppliers

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?

A

$54,000 profit

B

$54,000 loss

C

$42,000 loss

D

$58,000 profit

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?

A

Dr Cash $650 Cr Purchases $650

B

Dr Purchases $650 Cr Cash $650

C

Dr Purchases $400 Dr Trade Payables $250 Cr Cash $650

D

Dr Cash $650 Cr Trade Payables $250 Cr Purchases $400

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?

A

Dr Receivables $150 Dr Sales Returns $300

Cr Sales $150 Cr Cash $300

B

Dr Sales $150 Dr Cash $300

Cr Receivables $150 Cr Sales Returns $300

C

Dr Receivables $450 Cr Sales $150

Cr Sales Returns $300

D

Dr Sales Returns $300

Dr Sales $150

Cr Cash $450

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

A

Debit note

B

Remittance advice

C

Purchase invoice

D

Credit note

Which of the following are books of prime entry?

1 Sales day book

2 Cash book

3 Journal

4 Purchase ledger

A

1 and 2 only

B

1, 2 and 3 only

C

1 only

D

All of them

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