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Which of the following statements is/are TRUE?

1) if a business makes all of its sales on credit, it has no need to maintain a petty cash book.

2) If petty cash transactions are very small, they do not need to be recorded.

3) petty cash records should be compared to the bank statement to confirm that payments made from petty cash are recorded

Which of the following statements is/are TRUE?

1) All purchases are recorded in the purchases day book.

2) The purchases day book is a list of invoices supplied to customer.

3) Cash book is used to record transactions which go through the bank account.

Which of the following correctly describes a trial balance?

A company’s PPE at cost account at 30 Nov 20X6 is as follows:What opening balance should be included in the following period’s trial balance for motor vehicles – cost at 1 Dec 20X6?

Which of the following is the correct accounting equation?

Information relating to Lauren Co's transactions for the month of May 20X4 is shown below: Sales (including sales tax) 140,000∗ Purchases (net of sales tax) 65,000 Sales tax is charged at a flat rate of 20%. Lauren Co's sales tax account had a zero balance at the beginning of the month and at the end of the month. ∗ Lauren Co's sales for the month of $$140,000 included $$20,000 of sales exempt from sales tax. What was the total sales tax paid to regulatory authorities at the end of May 20X4 (to the nearest $)?

The allowance for receivables at 1 January 20X8 of $$5,000. During the year ended 31 December 20X8 Jay wrote off irrecoverable debts of $$2,700. At 31 December 20X8 she has trade receivables of $150,000 and wishes to make an allowance for receivables of 4%. What should the total expense in the statement of profit or loss for the year ended 31 December 20X8 be?

At 31 December 20X6 the allowance for receivables was $$42,000, which was seven per cent of the receivables. At 31 December 20X7 the total receivables was $$843,600. It was decided to write off $17,600 of debts and to adjust the allowance for receivables at five per cent of receivables. What should be the charge in the statement of profit or loss for the year ended 31 December 20X7 for receivables expense?

Jody was owned $$500 from customer wo has gone bankrupt. Jody has been informed that she will receive 50c for every $$1 owed. Jody also needs to increase her allowance for trade receivables by $ 275. How much will Jody's profit be reduced by when the items have been accounted for?

An increase in an allowance for receivables of $8,000 has been treated as a reduction in the allowance in the financial statements. What will be the effect of the error?

At 1 July 20X2 the receivables allowance of Q was $$18,000. During the year ended 30 June 20X3 debts totaling $$14,600 were written off. The receivables allowance required was to be $16,000 as at 30 June 20X3. What amount should appear in Q's statement of profit or loss for receivables expense for the year ended 30 June 20X3?

Which one of the following statements is NOT a benefit of offering credit facilities to customers?

According to IAS 2: Inventory, which of the following items should not be counted into the cost of inventory? 1）Carriage outwards 2）Administrative fees 3）Depreciation of equipment 4）Labor cost

Alex owns the closing inventory at 31 December 20X3:What amount should shown in the financial position for the closing inventory at 31 December 20X3? （含图）

Which one of the following statements about INVENTORY is correct?

The inventory value for the financial statements of Global Co for the year ended30 June 20X3 was based on a inventory count on 7 July 20X3, which gave a total inventory value of $950,000. Between 30 June and 7 July 20X6, the following transactions took place. Purchase of goods 11,750 Sale of goods (mark up on cost at 15%) 14,950 Goods returned by Global Co to supplier 1,500 What figure should be included in the financial statements for inventories at 30 June 20X3?

Sliver Finance accounting policy is to charge depreciation use 10% straight line method and use proportional depreciation for non-current asset purchased or disposal during the year. The trainee accountant of Sliver Finance did not know how to calculate non-current assets depreciation of the company for the end of year, 31 December 2016. Provided that the cost account of non-current asset for the company as follows:

（含图）

As a finance manager, you need to calculate the non-current asset depreciation charge for the end of year 31 December 2016.

On 1 July 2016, Sliver Finance bought a machine cost $500,000 with no residual value. Sliver Finance trainee accountant recorded the transaction credit side entered into cash book correctly but put the debit side into machine repairs account. Sliver Finance depreciate policy use 20% straight line basis, with a proportional charge in the year of purchase and disposal. Consider how would Sliver Finance profit be affected by the end of year 31 December 2016 due to this error?

Sliver Finance acquired a new car. The purchase price of the car was $$100,000. The transportation cost was bringing the car from manufacturer to carport that cost $$50,000. Also, Sliver Finance incurred $2,000 consulting fees. Therefore, what cost should be recorded into the asset register?

Sliver Finance purchased a property at a cost of $$48,000 on 1 January 2010. The property has an expected useful life of 12 years and no scarp value. In order to reflect current property’s market price, Sliver Finance decided to revalue the property to its fair value of $$36,000 on 31 December 2013. The remaining useful life of the property is 8 years at the date of revaluation. Also, Sliver Finance annually transfers revaluation surplus to retained earnings in respect of reflect the realization of revaluation surplus. How much does the depreciation charge on the property by the end of year ended December 2014?