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单选题 The double-entry system of bookkeeping normally results in which of the followingbalances on the ledger accounts? ( )
学科：FA（财务会计）
时间：2023-10-22 13:21:51
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题目1单选题
Nicky runs a sole trader business selling computers. On 12 January 20X7, Nicky employedfamily member as an administrator for the business and took a computer from the storeroom for their use in the office.What is the double entry for this transaction? ( )A. Dr Drawings Cr Cost of salesB. Dr Non-current assets Cr Cost of salesC. Dr Cost of sales Cr DrawingsD. Dr Cost of sales Cr Non-current assets
题目2单选题
Which of the following pairs of items would appear on the same side of the trial balance? ( )A. Drawings and accrualsB. Carriage outwards and prepaymentsC. Carriage inwards and rental incomeD. opening inventory and purchase returns
题目3单选题
The double-entry system of bookkeeping normally results in which of the followingbalances on the ledger accounts? ( )A. Debit balances: Assets and revenues Credit balances:Liabilities, capital and expensesB. Debit balances:Revenues, capital and liabilities Credit balances:Assets and expensesC. Debit balances:Assets and expenses Credit balances:Liabilities, capital and revenuesD. Debit balances:Assets, expenses and capital Credit balances:Liabilities and revenues
题目4单选题
Which of the following entries would be required to account for a reimbursement to the petty cash float of $125 from the bank account? ( )A. Dr Petty cash Cr Cash and bankB. Dr Cash and bank Cr Petty cashC. Dr Drawings Cr Petty cashD. Dr Drawings Cr Cash and bank
题目5单选题
Sam prepared a draft statement of profit or loss for the business as follows: ( )<img src="https://tihai-oss-cloud.itihey.com/img/2025c03156a2665b7c821178dd55a15a.jpg">Sam has not yet recorded the following items:Carriage in of $2,300Discounts received of $3, 900Carriage out of $1,950After these amounts are recorded, what are the revised values for gross and net profit ofSam's businessA. Gross profit $108,350 Net profit $35,250B. Gross profit $108,350 Net profit $28,450C. Gross profit $110,300 Net profit $28,450D. Gross profit $110,300 Net profit $36,250
题目6单选题
Andi started a taxi business by transferring a personally-owned car, at a value of $5,000, into the business.What accounting entries are required to record this transaction? ( )A. Dr Capital $5,000, Cr Car $5,000B. Dr Car $5,000 , Cr Drawings $5,000C. Dr Car $5,000, Cr Capital $5,000D. Dr Drawing$5,000 Cr Car $5,000
题目7单选题
Which of the following statements best describes the purpose of a purchase order?( )A. It is issued to a supplier to request supply of goods from them on terms specified withinthe orderB. It is issued to a customer to confirm the supply of goods to them on terms specified inthe orderC. It is issued to a supplier as notification of paymentD. It confirms the price that will be charged by a supplier for goods supplied
题目8单选题
Which of the following statements best describes the purpose of a goods despatched note?( )A. It is issued by a customer returning faulty goods to their supplierB. It is issued by a customer to their supplier and specifies the quantity and type of goodsthey require to be despatchedC. It is issued by a supplier to their customer and specifies the quantity and type of goodsdelivered to that customerD. It is issued by a supplier to their customer and specifies what goods will be providedto them at a specified future date
题目9单选题
An invoice is best defined by which of the following statements?( )A. An invoice is raised by a business and confirms only the amount due to be paid forgoods and services providedB. An invoice is raised by business and issued to a supplier as recognition of goods andservices received from that supplierC. An invoice is raised by a business and issued to a customer to confirm amounts not yetpaidD. invoice is raised by a business and issued to a customer to request payment forgoods and services provided
题目10单选题
During the year, Jiva made the following accounting entries to account for the depreciation charge relating to motor vehicles:Debit Accumulated depreciation--motor vehicles $5,000Credit Depreciation expense一motor vehicles $5,000What journal entry is required to account correctly for the depreciation charge for motor vehicles for the year?( )A. Debit Motor vehicles $5,000, and Credit Accumulated depreciation $5,000B. Debit Depreciation Expense $10,000, and Credit Accumulated depreciation $10,000C. Debit Depreciation expense $5,000, and Credit Accumulated depreciation $5,000D. Debit Accumulated depreciation $10,000, and Credit Depreciation expense $10,000
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