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Attheendoftheyearwhenledgeraccountshavebeenclosed,whichoneofthefollowingmayhaveacreditbalance?
A、Salesrevenueaccount
B、ankaccount
C、Inventoryaccount
D、Profitorlossaccount
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答案解析：Abankaccountmaybeoverdrawnandhencealiability.Salesrevenueisanincomeitemwhichisclosedtotheprofitorlossaccount(sodoesnothaveabalance)whichinturnisclosedwithatransfertoretainedearnings(sodoesnothaveabala
Whichofthefollowingdocumentswillallbefoundinatypicalsalessystem?
A、Standingorder,goodsdespatchnote,customerstatement
B、Salesorder,goodsreceivednote,remittanceadvice
C、Salesinvoice,goodsdespatchnote,remittanceadvice
D、Salesinvoice,goodsreceivednote,customerstatement
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答案解析：Astandingorderisaninstructiontoabanktomakeregularpaymentsoffixedamount.Agoodsreceivednoteisfoundinapurchasessystem.Aremittanceadvicemayaccompanyareceiptfromacustomerorapaymenttoasupplier.Asalesorder,s
Atraderhadthefollowingitemsinhisstatementoffinancialpositionon31December2014and2015:
A、USD2,000
B、USD2,700
C、USD3,000
D、USD4,000
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答案解析：Either7,000–5,000=2,000or2,700–700=2,000
Closingnetassetscanbefoundbyusingwhichofthefollowingequations?
A、Openingcapital+Profit+Drawings+Capitalintroduced
B、Openingcapital+Profit–Drawings+Capitalintroduced
C、Openingcapital–Profit+Drawings+Capitalintroduced
D、Openingcapital–Profit–Drawings+Capitalintroduced
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答案解析：Netassetsareincreasedbytheintroductionofcapitalandmakingprofit.Drawingsareanappropriationofprofitwhichreducenetassets.
Whichofthefollowingisthecorrectdoubleentryformakingacreditsale?
A、rCash;CrSales
B、rSales;CrTradereceivables
C、rTradereceivables;CrSales
D、rCash;CrTradereceivables
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Whichofthefollowingisthecorrectdoubleentryforgoodstakenbyasoletraderforpersonaluse?
A、rDrawings;CrPurchases
B、rDrawings;CrSales
C、rDrawings;CrInventory
D、rPurchases;CrDrawings
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答案解析：Purchaseswillbereducedtoreflecttheremovalofgoods(atcost).Nosaleisrecognised.Double-entriesarenotmadetotheinventoryaccountfortransactionsinvolvinggoods.Inventoryiseffectivelyunsoldpurchasesanddealtwith
Whichoneofthefollowingisabookofprimeentry?
A、ssetregister
B、Inventoryrecords
C、Receivablesledger
D、Journal
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答案解析：Whereasthejournalisabookoforiginalentry,ledgersandregistersareadditional,subsidiaryrecords.
Whichofthefollowingiscorrect?
A、debitentrywillincreasenon-currentassets;Adebitentrywilldecreasedrawings;Acreditentrywillincreasepayables
B、debitentrywillincreasebankoverdraft;Adebitentrywilldecreasepayables;Acreditentrywillincreaseprofit
C、creditentrywilldecreasedrawings;Acreditentrywillincreaseprofit;Acreditentrywilldecreasenon-currentassets
D、debitentrywillincreaseprofit;Acreditentrywilldecreasedrawings;Acreditentrywillincreasebankoverdraft
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Whichoneofthefollowingisanorganisationalobjective?
A、Toensurethatallassetsarerecordedinaregister
B、Tosafeguardassets
C、Toensurethatassetdisposalsareauthorised
D、Toensurethataccesstoassetsisrestricted
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答案解析：Thisistheobjectiveconcerningassetsatanorganisationlevel.(Theotherobjectivesaresubsidiaryinternalcontrolobjectiveswhichcontributetotheorganizationalobjective.)
Whichoneofthefollowingstatementsconcerninganaccountingsystemiscorrect?
A、Itincludesinformalaswellasformalprocedures
B、Itensuresefficientoperations
C、Itsobjectiveistopreventanddetectfraudanderror
D、Itmaintainscomputerisedrecords
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答案解析：Notallprocedureswillbeformal.Anaccountingsystemofitselfdoesnotensureefficientoperations(althoughasoundaccountingsystemwillbenecessarytothisobjective).Thepreventionanddetectionoffraudanderrorisjustonem