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Z’sbankstatementshowsabalanceofUSD825overdrawn.ThebankstatementincludesbankchargesofUSD50,whichhavenotbeenenteredinthecashbook.ThereareunpresentedchequestotallingUSD475anddepositsnotyetcreditedofUSD60

A、USD590overdrawn

B、USD540overdrawn

C、USD790overdrawn

D、USD840overdrawn

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答案解析：USDPerbankstatement(825)Unpresentedcheques(475)Incorrectdirectdebit160Depositsnotcredited600———Perstatementoffinancialposition(540)———

Acompany’strialbalancefailedtoagree,andasuspenseaccountwasopenedforthedifference.

A、1and3

B、1and4

C、2and3

D、2and4

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答案解析：Discountsreceivedhasbeencreditedinerrorsomustnowdebitthisaccounttocorrect,therefore(1).Torecordpurchasemustdebitasset,therefore(3).

Acompany’strialbalancedoesnotbalance.Thetotalsare:

A、ebitsideofcashbookundercastbyUSD10,000;USD6,160paidforrentcorrectlyenteredinthecashbookbutenteredintherentaccountasUSD1,610

B、ebitsideofcashbookovercastbyUSD10,000;USD1,610paidforrentcorrectlyenteredinthecashbookbutenteredintherentaccountasUSD6,160

C、ebitsideofcashbookundercastbyUSD10,000;USD1,610paidforrentcorrectlyenteredinthecashbookbutenteredintherentaccountasUSD6,160

D、ebitsideofcashbookovercastbyUSD10,000;USD6,160paidforrentcorrectlyenteredinthecashbookbutenteredintherentaccountasUSD1,610

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答案解析：Suspensea/c(difference)=398,580–384,030=14,550excesscreditWouldbeclearedby:DrCash10,000DrRentexpense4,550(6,160–1,610)

Teebeemaintainsapurchasesledgercontrolaccountinitsgeneralledger.Thebookkeeperisextractingatrialbalancefromageneralledger.

A、1only

B、2only

C、1and2only

D、1,2and3

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答案解析：Asapurchaseledgercontrolaccountismaintainedinthegeneralledgertotalsofpurchasesandpayments(alsorefundsandcontraentries)willbepostedtothisaccount.Theindividualitemsthatmakeupthetotals(e.g.allthedifferen

Acompany’sdraftfinancialstatementsfortheyearto31DecembershowedaprofitofUSD630,000.

A、1and2

B、1and4

C、2and3

D、3and4

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答案解析：Althoughtheamountin(1)isincorrectitdoesnotcreateadifferenceontheextractionofatrialbalance.Since(2)isanomissionitdoesnotcreateadifference.Thearithmeticerrorin(4)resultsinadifference.

Inpreparingacompany’sbankreconciliationstatementat31March,thefollowingitemsarecausingthedifferencebetweenthecashbookbalanceandthebankstatementbalance:

A、2,4and6

B、3,4and5

C、1,2and3

D、1,5and6

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答案解析：(2)willrequirecorrectiononlybythebank.(3)and(4)aretimingdifferences.

Atrialbalanceextractedfromasoletrader’srecordsfailedtoagree,andasuspenseaccountwasopenedforthedifference.

A、1and2only

B、2and3only

C、3and4only

D、1and3only

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答案解析：(1)hasbeencorrectlydebited(buttothewrongaccount).(2)shouldhavebeencredited.Omissiononextraction(3)givesrisetoadifference.(4)debitandcreditarethewrongwayaroundbutthedouble-entryhasbeenmaintained.

Llamamaintainsitspettycashrecordsusinganimprestsystem.ThetotalpettycashfloatistoppedupmonthlytoUSD300.Lastmonththefollowingexpenseswerepaidfrompettycash:

A、nimbalanceinthetrialbalanceofUSD108andapettycashbalancethatisUSD108lessthanitshouldbe

B、nunderstatementofexpensesofUSD108andapettycashbalancethatisUSD192lessthanitshouldbe

C、nunderstatementofexpensesofUSD108andapettycashbalancethatisUSD108lessthanitshouldbe

D、nimbalanceinthetrialbalanceofUSD192andapettycashbalancethatisUSD192lessthanitshouldbe

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答案解析：ThedifferenceintheamountatwhichthepurchaseofstampswasrecordedisUSD120–USD12=USD108.AsonlyUSD12wasrecordedexpenseshaveclearlybeenunderstated.Pettycashshouldhavebeentoppedupwith(USD36+USD60+USD120)=USD2

ThefollowingerrorshaveoccurredduringBombardier’srecentaccountingperiod:

A、1only

B、2only

C、oth1and2

D、Neither1nor2

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答案解析：(1)Discountreceivedshouldhavebeencreditedtoaprofitorlossaccountanddebitedtopayables.Sincebothsidesoftheentryweredebits,thedebitsideofthetrialbalancewouldexceedthecreditsideandasuspenseaccountwithacred

ThedebitbalanceinOmar’scashbookattheyearendisUSD42,510.Thefollowingitems

A、USD47,320

B、USD37,700

C、USD35,230

D、USD32,760

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答案解析：USDUncorrectedcashbookbalance42,510Dishonouredcheque(2,470)———Correctedcashbookbalance40,040Unpresentedcheques2,990Outstandinglodgements(10,270)———Bankstatementbalance32,760———