Accounting

Where records maintained are inadequate to facilitate the preparation of a trading and profit and loss accounts, this is described as?

A. cost accounting B. bookkeeping C. incomplete records D. double entry Correct Answer: Option C C. incomplete records

6 years ago

Subscriptions received in advance are?

A. included in the income and expenditure account B. not included in the receipts and payment account C. shown as…

6 years ago

Which of the following is the equivalent of the receipts payment accounts?

A. income and expenditure accounts B. cash book C. subscriptions account D. profit and loss account Correct Answer: Option B…

6 years ago

Which of the following in the found in the general ledger?

A. capital account B. sales accounts C. loan account D. drawings account Correct Answer: Option B B. sales accounts

6 years ago

In the preparation of bank reconciliation statement, cheque are?

A. added to the balance as per bank statement B. deduced from the balance as per bank statement C. added…

6 years ago

A temporary difference of bank occurs in only one account with the second figure stated, this is an error of?

A. adjustment account B. suspense account C. imprest account D. appropriation account Correct Answer: Option B B. suspense account

6 years ago

The balance in a sales Ledger Counter Account indicates the?

A. difference between debtors and creditors B. total sales C. total purchases D. total debtors Correct Answer: Option D D.…

6 years ago

Which of the following is added to the proprietor’s capital?

A. Net profit B. gross profit C. net sales D. gross sales Correct Answer: Option A A. Net profit

6 years ago

Where a wrong figure occurs in only one account with the second figure correctly stated, this is an error of?

A. transposition B. compensation C. omission D. commission Correct Answer: Option A A. transposition

6 years ago

Which of the following is not found in a trial balance?

A. opening stock B. closing stock C. capital D. rent paid Correct Answer: Option B B. closing stock

6 years ago