題目

Bert has extracted the following list of balances from his general ledger at 31 October 20X5：

???????????????????????????????????????????????????????????????????????? $

Sales??????????????????????????????????????????????????????????? ? 258,542

Opening inventory???????????????????????????????????????? ?? ?9,649

Purchases?????????????????????????????????????????????????????142,958

Expenses??????????????????????????????????????????????????? ?? ?34,835

Non-current assets (carrying amount)??????????? ?63,960

Receivables?????????????????????????????????????????????????? ? 31,746

Payables???????????????????????????????????????????????????????? ?13,864

Cash at bank???????????????????????????????????????????????????? ?1,783

Capital????????????????????????????????????????????????????????????? 12,525

What is the total of the debit balances in Bert's trial balance at 31 October 20X5?

A

$267,049

B

$275,282?

C

$283,148

D

$284,931

掃碼查看暗號，即可獲得解鎖答案！

點擊獲取答案
Chapter5Ledgeraccountsanddoubleentry

The debits are as follows:

????????????????????????????????????????????????????? ?$

Opening inventory???????????????????? ?9,649

Purchases?????????????????????????????? 142,958

Expenses????????????????????????????????? 34,835

Non-current assets?????????????????? 63,960

Receivables????????????????????????????? 31,746

Cash at bank??????????????????????????????1,783

??????????????????????????????????????????????? ?284,931

多做幾道

Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal

use?

A

The fair presentation concept

B

?The accruals concept

C

The going concern concept

D

?The business entity concept

Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal

use?

A

The fair presentation concept

B

The accruals concept

C

?The going concern concept

D

The business entity concept

According to the IASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful

representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material error

A

1?and?2

B

2?and?3

C

?1?and?4

D

3?and4

Which of the following accounting concepts means that similar items should receive a similar accounting treatment?

A

Going concern

B

Accruals

C

Matching

D

Consistency

Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 Accuracy

Which of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for

Financial Reporting?

A

1 and 2 only

B

2 and 4 only

C

3 and 4 only

D

1 and 3 only

最新試題

該科目易錯題

該題目相似題