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Listedbelowarefivepotentialcausesofdifferencebetweenacompany’scashbookbalanceanditsbankstatementbalanceasat30November:

A、ashbookentry:1,2,4;Bankreconciliation:3,5

B、ashbookentry:2,3,5;Bankreconciliation:1,4

C、ashbookentry:3,4;Bankreconciliation:1,2,5

D、ashbookentry:3,5;Bankreconciliation:1,2,4

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答案解析：Thecashbookpositionneedsonlytobeadjustedforitems(3)and(5).

Thefollowingbankreconciliationstatementhasbeenpreparedbyaninexperiencedbookkeeperat31December:

A、USD5,110overdrawn

B、USD33,630overdrawn

C、USD43,650overdrawn

D、USD72,170overdrawn

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答案解析：38,640+14,260–19,270=USD33,630

ThefollowingreceivablesledgercontrolaccountforDecemberpreparedbyatraineeaccountantcontainsanumberoferrors:

A、USD561,550

B、USD568,350

C、USD578,850

D、USD581,550

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答案解析：ReceivablesledgercontrolaccountUSDUSDBalance614,000Cash311,000Sales301,000Discounts3,400Interest1,600Contras8,650Irrecoverabledebts32,000Balance561,550————916,600916,600————

ThefollowingreceivablesledgercontrolaccountforDecemberhasbeenpreparedbyatraineeaccountant:

A、USD292,380

B、USD292,940

C、USD295,420

D、USD377,200

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答案解析：ReceivablesledgercontrolaccountUSDUSDBalance318,650Cash181,140Creditsales161,770Irrecoverabledebts1,390Interest280Salesreturns3,990Discountsallowed1,240Balance292,940————480,700480,700————

Peri’sbookkeepermadethefollowingmistakes:

A、rDiscountallowedUSD7,680;CrDiscountreceivedUSD5,920;CrSuspenseaccountUSD1,760

B、rDiscountallowedUSD880;DrDiscountreceivedUSD880;CrSuspenseaccountUSD1,760

C、rDiscountallowedUSD6,800;CrDiscountreceivedUSD6,800

D、rDiscountallowedUSD3,840;CrDiscountreceivedUSD2,960;CrSuspenseaccountUSD880

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答案解析：Infull,thecorrectingentrieswillbe:DrCrUSDUSDDiscountallowed3,8402,960Discountreceived3,8402,960Suspenseaccount1,760

Norrisoperatesanimprestsystemforpettycash.On1February,thefloatwasUSD300.HedecidedthatthisshouldbeincreasedtoUSD375attheendofFebruary.

A、USD185

B、USD260

C、USD315

D、USD375

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答案解析：USDOpeningfloat300Windowcleaning(20)Stationery(100)Coffeeandbiscuits(145)Photocopyingreceipts20Miscellaneoussalesreceipt60Frombank260———Closingfloat375———

Thefollowingbankreconciliationstatementhasbeenpreparedforacompany:

A、USD19,900overdrawn

B、USD68,500overdrawn

C、USD59,700overdrawnasstated

D、USD158,100overdrawn

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答案解析：39,800+44,200–64,100=USD19,900overdrawn

Sigma’sbankstatementshowsanoverdrawnbalanceofUSD38,600at30June.Acheckagainstthecompany’scashbookrevealedthefollowingdifferences:

A、USD16,900overdrawn

B、USD34,100overdrawn

C、USD43,100overdrawn

D、USD60,300overdrawn

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答案解析：Balanceperbankstatement(38,600)(1)Bankchargesomitted200(2)Outstandinglodgements14,700(3)Unpresentedcheques(27,800)(4)Paymentrecordedasreceipt(2*4,200)8,400———Percashbook(43,100)———

Asalestaxregisteredcompanycommencedtradingon1December.InDecember,thecompanysoldgoodsthatattractedsalestaxat15%withanetvalueofUSD200,000,goodsexemptfromsalestaxwithavalueofUSD50,000andgoodsat0%salestax

A、rUSD9,000

B、rUSD5,850

C、rUSD5,850

D、rUSD9,000

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答案解析：SalestaxreceivedfromcustomersisUSD30,000(15%*USD200,000).PurchasesmadeUSD161,000inclusiveofsalestax(i.e.gross)USD161,000*15/115=USD21,000salestaxchargedbysuppliers.USD9,000balanceisaliability(i.e.cred

Acompanyoperatesanimprestsystemforpettycash.At1JulytherewasafloatofUSD150,butitwasdecidedtoincreasethistoUSD200from1Augustonwards.DuringJuly,thepettycashierreceivedUSD25fromstaffforpersonaluseofthepho

A、USD385

B、USD435

C、USD515

D、USD615

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答案解析：USD1Julyfloat150Cashreceivedfromstaff25Chequecashedforemployee(90)Cashreceivedfromcompanybankaccount500Expensespaidfrompettycash(385)———1stAugustfloat200———