chapter6-from trial balance to financial statements
练习题
1、第一小问3分 第二小问3分 第三小问4分
chapter11-accruals and prepayments
accruals and prepayments
1、 a、wu b、wu c、c d、wu
2、 a、a b、wu c、wu d、wu
chapter15-bank reconciliations
bank reconciliation
1、in preparing a company's bank reconciliation statement at 31 march 20x6, the following items are causing the difference between the cash book balance and the bank statement balance: 1 bank charges $380 2 error by bank $1,000 (cheque incorrectly debited to the account) 3 lodgements not credited $4,580 4 unpresented cheques $1,475 5 direct debit $350 6 cheque paid in by the company and dishonoured $400 which of these items will require an entry in the cash book a、a. 2, 4 and 6 b、b. 1, 5 and 6 c、c. 3, 4 and 5 d、d. 1, 2 and 3
2、which of the following statements about bank reconciliations are correct? 1 a difference between the cash book and the bankstatement must be corrected by means of a journal entry. 2 in preparing a bank reconciliation, lodgements recorded before date in the cash book but credited by the bank after date should reduce an overdrawn balance in the bank statement. 3 bank charges not yet entered in the cash book should be dealt with by an adjustment in the bank reconciliation statement. 4 if a cheque received from a customer is dishonoured after date, a credit entry in the cash book is required. a、a. 2 and 4 b、b. 1 and 4 c、c. 2 and 3 d、d. 1 and 3
chapter16-correction of errors
correction of errors
1、 a、1 b、1 c、1 d、1
2、net profit was calculated as being $10,200. it was later discovered that capital expenditure of $3,000 had been treated as revenue expenditure, and revenue receipts of $1,400 had been treated as capital receipts. what is the net profit after correcting this error? a、$5,800 b、$8,600 c、$11,800 d、$14,600