选择题:24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005.

  • 题目分类:ACCA/CAT
  • 题目类型:选择题
  • 号外号外:注册会员即送体验阅读点!
题目内容:

24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s cash book revealed the following differences:

1 Bank charges of $200 have not been entered in the cash book.

2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.

3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.

4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as a receipt.

Based on this information, what was the cash book balance BEFORE any adjustments?

A $43,100 overdrawn

B $16,900 overdrawn

C $60,300 overdrawn

D $34,100 overdrawn

参考答案:【答案仅供学习,请勿对照自行用药等】

James died on 22 January 2015. He had made the following gifts during his lifeti

James died on 22 January 2015. He had made the following gifts during his lifetime:(1) On 9 October 2

查看答案

Big Cheese Chairs (BCC) manufactures and sells executive leather chairs. They ar

Big Cheese Chairs (BCC) manufactures and sells executive leather chairs. They are considering a new d

查看答案

(c) Describe the audit procedures you should perform. to determine the validity

(c) Describe the audit procedures you should perform. to determine the validity of the amortisation r

查看答案

12 At 1 July 2004 a company had prepaid insurance of $8,200. On 1 January 2005 t

12 At 1 July 2004 a company had prepaid insurance of $8,200. On 1 January 2005 the company paid $38,0

查看答案

(ii) Comment briefly on the use of its own tree plantations as a source of raw m

(ii) Comment briefly on the use of its own tree plantations as a source of raw materials by Our Timbe

查看答案