Accounting

A bookkeeper debited Motor Vehicle Account instead of Motor Expenses Account. This is an error of?

A. commission B. original entry C. complete reversal of entry D. principle Correct Answer: Option D D. principle

6 years ago

Prime cost is derived by adding?

i. cost of raw materials consumed ii. indirect expenses iii. direct labour iv. factory expenses v. work-in-progress vi. direct expenses…

6 years ago

The document from which entries are transferred to the purchases day book is the?

A. waybill B. credit note C. receipt D. invoice Correct Answer: Option D D. invoice

6 years ago

Subscriptions owned by members of a club is a/an?

A. asset B. liability C. profit D. surplus Correct Answer: Option A A. asset

6 years ago

Accumulated fund is also referred to as?

A. surplus B. porofit C. deficit D. capital Correct Answer: Option D D. capital

6 years ago

The method of ascertaining capital from income record is by preparing the?

A. cash book B. statement of affairs C. suspense account D. control account Correct Answer: Option B B. statement of…

6 years ago

Goods returned by the buyer is recorded in the seller’s book as?

A. carriage inwards B. carriage outwards C. returns outwards D. returns inwards Correct Answer: Option C C. returns outwards

6 years ago

Which of the following is a subsidiary book?

A. cash book B. bank statement C. control accounts D. trial balance Correct Answer: Option A A. cash book

6 years ago

The document used in government accounting to shoe evidence of cash receipt and payments is the?

A. budget B. warrant C. vote D. voucher Correct Answer: Option D D. voucher

6 years ago

Which of the following errors will affect the totals of a trial balance?

A. compensating error B. complete reversal of entry C. error in addition D. error of original entry Correct Answer: Option…

6 years ago