Anh văn chuyên ngành AC10 Ehou đại học mở

Anh văn chuyên ngành AC10 Ehou đại học mở Anh văn chuyên ngành AC10 Ehou đại học mở Anh văn chuyên ngành AC10 Ehou đại học mở Anh văn chuyên ngành AC10 Ehou đại học mở Anh văn chuyên ngành AC10 Ehou đại học mở Anh văn chuyên ngành AC10 Ehou đại học mở Anh văn chuyên ngành AC10 Ehou đại học mở Anh văn chuyên ngành AC10 Ehou đại học mở Anh văn chuyên ngành AC10 Ehou đại học mở Anh văn chuyên ngành AC10 Ehou đại học mở

Đề cương ôn tập môn : AC10 - Anh văn chuyên ngành | Biên soạn Zalo | - [sdt] 0338567355 Lưu ý: Nếu tài liệu khơng từ nguồn không đủ bị chỉnh sửa gây sai lệch > Cau trả lời Câu trả lời chưa xác định kh ren is a general term for activities of the business > transactions Purchases Sales Capital ¬—- is an amount received from creditors when paying them within required time > discount received cash discount discount allowed trade discount ¬ naeeeeeuaeaes accounts are individual accounts of debtors and creditors > personal impersonal nominal real " accounts cover asset accounts such as premises, motor vehicles, etc > real nominal personal impersonal ¬ accounts cover various income and expense accounts, e.g sales, wages, etc > nominal Impersonal Personal Real "¬ means a charge paid by the firm to carrier for delivering goods to customers: Cost of distribution > carriage outwards Carriage inwards returns inwards returns outwards Đề cương ôn tập môn : AC10 - Anh van chuyén nganh | Biên soạn Zalo | - [sdt] 0338567355 is used to record Cash & Bank accounts > Cash book General Ledger Private Ledger Sales Ledger § is a direct means of transferring money through the bank systems, which is initiated by the paying party > credit transfer cheque direct debit standing order is direct transfer between bank accounts, involving fixed accounts at regular intervals > standing order credit transfer direct debit Cheque 10 Ledger is used to record creditor accounts > Purchases General Private Sales 11 Ledger is used to record debtor accounts > Sales Private Purchases General 12 is indicated in the invoice and recorded in the accounts > Cash discount Discount allowed Discount received Trade discount 13 account is used for regular banking and withdrawal of money > current cheque Đề cương ôn tập môn : AC10 - Anh van chuyén nganh | Biên soạn Zalo| - [sdt] 0338567355 credit transfer deposit 14 ‘Balance sheet’ is > a type of financial statement record of transactions by categories resources or items owned by the business the amount of the owner’s stake in the business 15 ‘Capital’ is > the amount of the owner's stake in the business record of transactions by categories resources or items owned by the business a type of financial statement 16.4 types of personal accounts include capital, supplier, customer, and > drawings bank cash sales 17.A is Someone who owes you money after you sell him/ her on credit > debtor creditor liabilities loan 18.A is someone to whom you owe money after you buy on credit > Creditor Debtor Liabilities Loan 19.A general term for amounts owing to persons other than the owner is > liabilities creditor loan reditordebtor 20 According to double-entry rules, if a liability decreases, > Liability account will be debited Liability account will be credited Đề cương ôn tập môn : AC10 - Anh van chuyén nganh | Biên soạn Zalo| - [sdt] 0338567355 Liability account will be debited and credited Liability account will be debited or credited 21.According to double-entry rules, if an asset increases, > asset account will asset account will be asset account will be asset account will be be debited credited debited and credited debited or credited 22 Book-keeping entries relating to Cash Purchases are: > debit purchases account & credit Cash/ Bank account debit purchases account & debit Cash/ Bank account credit purchases account & debit Cash/ Bank account credit purchases account & credit Cash/ Bank account 23 Book-keeping entries relating to Cash Sales are: > debit Cash/ Bank account credit Cash/ Bank account & credit Cash/ Bank account & debit Cash/ Bank account & & credit Sales account credit Sales account debit Sales account debit Sales account 2A Book-keeping entries relating to Credit Purchase are: > debit purchases account & credit suppliers (creditor s) account credit purchases account & credit supplier’s (creditor's) account credit purchases account & debit supplier’s (creditor's) account debit purchases account & debit supplier’s (creditor's) account 25 Book-keeping entries relating to Credit Sales are: > debit customer’s (debtor's) account & credit sales account credit customer's (debtor's) account & credit sales account credit customer's (debtor’s) account & debit sales account debit customer’s (debtor’s) account & debit sales account 26 Book-keeping entries relating to Payment received from debtor are: > debit bank/ cash account & credit debtor’s account credit bank/ cash account & credit debtor’s account credit bank/ cash account & debit debtor’s account debit bank/ cash account & debit debtor's account 27 Book-keeping entries relating to Payment to creditor are: > debit creditor's account & credit bank/ cash account credit creditor's account & credit bank/ cash account Đề cương ôn tập môn : AC10 - Anh văn chuyên ngành | Biên soạn Zalo | - [sdt] 0338567355 credit creditor's account & debit bank/ cash account debit creditor's account & debit bank/ cash account 28 Book-keeping entries relating to Purchases Returns are: > credit Returns Outwards account & debit supplier’s (creditor's) account credit Returns Inwards account & debit debtor’s account debit Returns Inwards account & credit debtor’s account debit Returns Outwards account & credit supplier’s (creditor's) account 29 Book-keeping entries relating to Sales Returns are: > debit Returns Inwards account & credit debtor’s account credit Returns Inwards account & debit debtor's account credit Returns Outwards account & debit supplier’s (creditor's) account debit Returns Outwards account & credit supplier's (creditor's) account 30 Calculate Current Liabilities from the following details: Fixed assets: £53,000; Current assets: £28,500; Capital: £ 66,500; Long-term liabilities: £8,300 > £6,700 £23,300 £74,800 £81,500 31 Calculate Gross Profit from the following details: Cost of goods sold: £15,200; Sales £23,700, Returns Inwards £1,420 > £7,080 £22,280 £8,500 £9,920 32 Calculate Net Profit from the following details: Gross profit: £12,000; Rent payable: £1,500; Rent receivable: £420; Wages: £1,210; Insurance: £300; office expenses: £420; travelling expenses: £270 > £8,720 £7,880 £8,270 £8,780 33 Calculate Net Profit from the following details: Gross profit: £12,400; Expenses £7,550, Commission £420 > £5,270 £4,430 £4,850 £6,370 Dé cương ôn tập môn : AC10 - Anh văn chuyên ngành | Biên soạn Zalo | - [sdt] 0338567355 34 Calculate Net profit from the following details: Total of Capital at the end of period: £62,000; capital at the beginning of period: £48,000; Drawings: £2,420 > £16,420 £11,580 £14,000 £40,600 35 Calculate the Fixed Assets from the following details: Total of assets: £73,600; Stock £2,200, Debtors: £2,800, Cash: £ 3,240, Bank: £21,300 > £44,060 £40,060 £40,600 £44,600 36 Calculate the total of Assets from the following details: Fixed assets: Furniture and fittings: £12,000; Motor vehicle: £7,000 - Current assets: Stock £2,200, Debtors: £1,850, Cash: £ 3,410, Bank: £13,000 > £39,460 £19,000 £20,460 £32,460 37 From Sales Day book, detail is transferred monthly to Sales account in > General Ledger Cash book Purchases Ledger Sales Ledger 38 From Sales Day book, detail is transferred promptly to account in Sales Ledger > Debtor's Cash/ Bank Creditor’s Sales 39 From the transaction below: ‘A Smith owed the business £1,500 for the goods sold to him on May 10, Year The terms of sale allow for 3% cash discount for payment within days On May 15, Year 2, A Smith paid his debt by cheque.’What entries in the cash book are necessary for this transaction? > Dr Discount allowed £45 & Dr Bank £1,455 Cr Discount allowed £45 & Dr Bank £1,455 Đề cương ôn tập môn : AC10 - Anh văn chuyên ngành | Biên soạn Zalo| - [sdt] 0338567355 Dr Discount allowed £45 & Cr Bank £1,455 Cr Discount allowed £45 & Cr Bank £1,455 40 From the transaction below: ‘A Smith owed the business £1,800 for the goods sold to him & he paid his debt within required time; hence 3% cash discount was given to him’ How much cash discount was given to him? > £54 £1,756 £1,800 £1,746 41 From the transaction below: ‘A Smith owed the business £1,800 for the goods sold to him & he paid his debt within required time; hence 3% cash discount was given to him’ How much did A Smith actually pay? > £1,746 £1,756 £1,800 £54 42.From the transaction below: ‘A Smith owed the business £1,800 for the goods sold to him & he paid his debt within required time; hence 3% cash discount was given to him’.What kind of discount is it? > discount allowed Cash discount discount received Trade discount 43.From the transaction below: ‘Credit sale to P Starkey at list price of £360, subject to 15% trade discount’ How much discount will be given to P Starkey? > £54 £306 £316 £360 44.From the transaction below: ‘Credit sale to P Starkey at list price of £360, subject to 15% trade discount’ How much will be recorded into accounts? > £306 £316 £360 £54 Đề cương ôn tập môn : AC10 - Anh văn chuyên ngành | Biên soạn Zalo| - [sdt] 0338567355 45.From the transaction below: ‘The business owed L Turner £2,000 for the goods bought from May 20th Year By paying by cheque within a specified time (May 23, Year 2), the business can receive a cash discount of 5%’ What entries in the cash book are necessary for this transaction? > Cr Discount received £100 & Cr Bank £1,900 Cr Discount received £100 & Dr Bank £1,900 Dr Discount received £100 & Cr Bank £1,900 Dr Discount received £100 & Dr Bank £1,900 46.From the transaction below: “You owed A John, a creditor £2,000 for the goods bought from him & you paid your debt within required time; hence 3% cash discount was received’ How much cash discount did you received? > £60 £1,960 £2,000 £1,940 47.From the transaction below: “You owed A John, a creditor £2,000 for the goods bought from him & You paid your debt within required time; hence 3% cash discount was received’ How much did you have to pay? > £1,940 £1,960 £2,000 £60 48.From the transaction: ‘Credit purchase from A John at list price of £880, subject to 20% trade discount’ How much discount will the business receive? > £176 £167 £704 £880 49.From the transaction: ‘Credit purchase from A John at list price of £880, subject to 20% trade discount’ How much will the business record into Day book? > £704 £176 £740 £880 50 From the transaction: ‘Credit purchase from S Letts at list price of £250, subject to 10% trade discount; then return goods to S Letts at list price £40’ How much will the business finally owe S Letts? Đề cương ôn tập môn : AC10 - Anh văn chuyên ngành | Biên soạn Zalo | - [sdt] 0338567355 > £189 £210 £36 £4 51 From the transaction: ‘Credit purchase from S Letts at list price of £250, subject to 10% trade discount; then return goods to S Letts at list price £40’ How much will the business record in Return Outwards account? > £36 £210 £4 £40 52 From the transaction: ‘Credit purchase from trade discount’ In what Day book and what be recorded? > Purchases Day book; Dr Purchases £225 Purchases Day book; Dr Purchases £250 ; Sales Day book; Dr S Letts £225 ; Cr Sales Sales Day book; Dr S Letts £250 ; Cr Sales S Letts at list price of £250, subject to 10% accounts will it be recorded & How much will it ; Cr S Letts £225 Cr S Letts £250 £225 £250 53 From the transaction: ‘K Devine returns to us goods with a list price of £150 No discount was previously made.’ In what accounts will it be recorded? > Dr Returns Inwards £150 & Cr K Devine £150 Cr K Devine £150 & Dr Returns Outwards £150 Cr Returns Inwards £150 & Dr K Devine £150 Dr K Devine £150 & Cr Returns Outwards £150 54 From the transaction: ‘Return goods to S Letts at list price £40’ In what Day book and what accounts will it be recorded? > Returns Outwards Day book; Dr S Letts a/c & Cr Returns Outwards a/c Returns Inwards Day book; Dr Purchases a/c & Cr S Letts Returns Inwards Day book; Dr Returns Inwards a/c & Cr S Letts Returns Outwards Day book; Dr Returns Outwards a/c & Cr S Letts a/c 55 From the transaction: ‘S Smart —a debtor returned goods to the business’ In what accounts & what ledger will it be recorded? > Dr Returns Inwards a/c in General Ledger & Cr S Smart a/c in Sales Ledger Cr Returns Outwards a/c in General Ledger & Dr S Smart a/c in Sales Ledger Dr Returns Inwards a/c in General Ledger & Cr S Smart a/c in Purchases Ledger Dr Returns Outwards a/c in General Ledger & Cr S Smart a/c in Sales Ledger Đề cương ôn tập môn : AC10 - Anh văn chuyên ngành | Biên soạn Zalo| - [sdt] 0338567355 56 How is ‘Carriage inwards’ treated in final accounts? > Carriage inwards is deducted in the amount of Purchases Carriage inwards is added to the amount of Purchases Carriage inwards is deducted in amount of Sales Carriage inwards is added into expense column 57 How is ‘Carriage Outwards’ treated in final accounts? > Carriage inwards is added into expense column Carriage inwards is added to the amount of Purchases Carriage inwards is deducted in amount of Sales Carriage inwards is deducted in the amount of Purchases 58 How is ‘Carriage Outwards’ treated in final accounts? > Carriage outwards is added into expense column Carriage outwards is added to the amount of Purchases Carriage outwards is deducted in amount of Sales Carriage outwards is deducted in the amount of Purchases 59.In the accounting equation, > The two sides will always be equal to one another The two sides will never be equal to one another Total of assets is always bigger than total of capital and liabilities Total of assets is always smaller than total of capital and liabilities 60 In the following transaction: ‘The owner puts a further amount into the business by cheque’, which account is debited and which account is credited? > debit bank account & credit capital account debit bank account & credit the owner’s account debit the owner’s account & credit bank account debit the owner’s account & credit capital account 61.In > Cr Cr Dr the transaction ‘wages Dr wages account £40 wages account £40 & wages account £40 & wages account £40 & of & Cr Dr Dr £40 are paid in cash’, which entries are correct? Cr Cash account £40 Cash account £40 Cash account £40 Cash account £40 62 In the transaction below: “You owed A John, a creditor for the goods bought from him & you paid your debt within required time; hence A John gave you cash discount’ What kind of discount is it? > discount received Cash discount Đề cương ôn tập môn : AC10 - Anh văn chuyên ngành | Biên soạn Zalo | - [sdt] 0338567355 discount allowed Trade discount 63.In the transaction, ‘Goods sold for £210 on credit to T Smith’, which entries are correct? > Dr T Smith £210 & Cr Sales £210 Dr Sales £210 & Cr Bank £210 Dr Sales £210 & Cr T Smith £210 Dr Bank £210 & Cr Sales £210 64 In the transaction: ‘Cash sale £1,410, in which £410 was received in cash’ What entries in the Cash book are done? > Dr Cash £410 & Dr Bank £1,000 Dr Cash £1,410 Dr Cash £410 Cr Cash £410 & Cr Bank £1,000 65.In the transaction: ‘Paid £442 entries in the Cash book are > Cr Discount received £8 & Cr Cash £442 Cr Discount allowed £8 & Cr Dr Cash £442 in cash to A Dobbs in settlement of a debt of £450’ What done? Cr Cash £442 Cash £442 66 In the transaction: ‘Received a cheque of £1,200 from A Smart in full settlement of debt of £1,212’ What entries in the > Dr Discount allowed £12 Cr Discount received £12 & Dr Bank £1,200 Dr Discount allowed £12 & Cash book are done? & Dr Bank £1,200 Dr Bank £1,200 Dr Bank £1,212 67 In the transaction: ‘Withdrew £420 from bank to make cash in office’ What entries in the Cash book are done?Nếu vụ án khơng thuộc tham quyền Tịa án phải trả hồ sơ cho Viện kiểm sát > Cr Bank £420 & Dr Cash £420 Cr Bank £420 & Cr Cash £420 Dr Bank £420 & Cr Cash £420 Dr Bank £420 & Dr Cash £420 68 The account ‘Bank’ has transactions during July, Year 4, including debit entries with £2,000 and credit entries with £170 and £240 How much is the balance of this account at the end of July, Year 4? > £1,590 Dr Đề cương ôn tập môn : AC10 - Anh văn chuyên ngành | Biên soạn Zalo | - [sdt] 0338567355 £1,590 Cr £1,690 Cr £1,690 Dr 69 The account ‘Bank’ has transactions during July, Year 4, including debit entries with £5,000 and credit entries with £170 and £240 How much is the balance of this account at the end of July, Year 4? > £1,590 Dr £1,590 Cr £1,690 Cr £1,690 Dr 70 The account ‘T Dove’ has transactions during May, Year 4, including debit entries with £150 & £80 and credit entries with £170 and £35 How much is the balance of this account at the end of May, Year 4? > £25 Dr £25 Cr £35 Cr £35 Dr 71.The account ‘T Smith’ has transactions during July, Year 4, including debit entries with £50 & £80 and credit entries with £170 and £230 How much is the balance of this account at the end of July, Year 4? > £270 Cr £170 Dr £170 Cr £270 Dr 72 The capital equation is: > Assets less liabilities equals capital Assets equals capital and liabilities Capital equals assets less liablities Liabilities equals assets less capital 73 The difference between current account and deposit account is that current account is used for banking and withdrawal of money, and in deposit account withdrawals will be > regular/ infrequent infrequent/ infrequent infrequent/ Regular regular/ regular Đề cương ôn tập môn : AC10 - Anh văn chuyên ngành | Biên soạn Zalo| - [sdt] 0338567355 74 The following detail appears in the Purchases Day Book: “T Smith56/637£656’To what accounts & Ledgers will this detail be transferred? > T Smith a/c in Purchases Ledger; Purchases a/c in General Ledger T Smith a/c and Purchases a/c in General Ledger T Smith a/c and Purchases a/c in Purchases Ledger T Smith a/c in General Ledger; Purchases a/c in Purchases Ledger 75 The formula for Cost of goods sold is: >» Opening stock+Purchases+Carriage inwards-Returns outwards-Closing stock Opening stock+Purchases+Carriage inwards+Returns outwards —Closing stock Opening stock+Purchases-Carriage inwards-Returns outwards —Closing stock Opening stock+Purchases-Carriage inwards-Returns outwards —Closing stock 76 The invoice gives details of > Both Trade discount and Cash discount Cash discount Discount allowed Trade discount 77 The main difference between ‘Expenses’ and ‘Drawings’ is that > ‘Expenses’ is the costs of running a business and ‘Drawings’ is withdrawals from a business by the owner for his private use ‘Drawings’ is the costs of running a business and ‘Expenses’ is withdrawals from a business by the owner for his private use ‘Expenses’ is the costs of running a business and ‘Drawings’ is withdrawals from a business by the owner for both his private use and business’ use ‘Expenses’ is the costs of running a business and ‘Drawings’ is withdrawals from a business by the owner for the business’ use 78 The term ‘account’ means > a record of transactions by category (purchases, for example), or by person or organization person (or business) to whom money is owed by the business person (or business) who owes money for goods or services supplied by the business taking an ownership of an asset now, but paying for it at later stage 79 The term ‘Drawings’ means > withdrawals from a business by the owner for the owner’s private use: in cash or goods/ services withdrawals from a business by the owner for the business’ private use: in cash or goods/ services withdrawals from a business by the owner for the business’ use: in cash or goods/ Đề cương ôn tập môn : AC10 - Anh văn chuyên ngành | Biên soạn Zalo| - [sdt] 0338567355 services withdrawals from a business by the owner for the use of both the owner and the business: in cash or goods/ services 80 The term ‘Transaction on credit’ means > taking an ownership of an asset now, but paying for it at later stage person (or business) to whom money is owed by the business person (or business) who owes money for goods or services supplied by the business a record of transactions by category (purchases, for example), or by person or organization 81 The total of discount received column in the cash book will be transferred to Ledger > General Private Purchases Sales 82 The word in the heading of the balance sheet is linked to the idea of the snapshot photograph > at equal month with 83 T-type Ledger accounts has the following format: > two-sided account with debit side on the left and credit side on the right One-sided account only with debit side two-sided account with credit side on the left and debit side on the right one-sided account only with credit side 84 When you received money from debtors who pay their debts within required time, the discount you give him is called > discount allowed cash discount discount received trade discount 85 Where balances are carried forward from one page to the next, ‘balance "would appear at the bottom of one page and ‘balance ' at the top of the next page > c/f — b/f b/f — c/f Đề cương ôn tập môn : AC10 - Anh van chuyén nganh | Biên soạn Zalo| - [sdt] 0338567355 c/d — b/d b/d - c/d 86 Which account below is close off to Profit and Loss account? > Carriage Outwards Carriage Inwards Purchases Sales 87.Which account below is close off to Trading account? > Carriage Inwards Carriage Outwards Rent Salaries 88 Which item below is not an asset? > Creditor Cash Debtor Motor vehicle 89 Which item below is not an expense? > rent receivable insurance rent payable wages, salaries 90 You are presented with the following data:Assets 13,970Capital 2,394Liabilities 11,576What comment would you make? > the two sides are not equal One figure must be incorrect Capital is correct the equation is correct the two sides are equal 91 You can calculate profit in ‘Profit and Loss account’ > Net Expense Gross Income 92 You can calculate profit in ‘Trading account’ > Gross Đề cương ôn tập môn : AC10 - Anh văn chuyên ngành I Biên soạn Zalo| - [sdt] 0338567355 Expense lncome Net ... account credit creditor''s account & credit bank/ cash account Đề cương ôn tập môn : AC10 - Anh văn chuyên ngành | Biên soạn Zalo | - [sdt] 0338567355 credit creditor''s account & debit bank/ cash... Expenses £7,550, Commission £420 > £5,270 £4,430 £4,850 £6,370 Dé cương ôn tập môn : AC10 - Anh văn chuyên ngành | Biên soạn Zalo | - [sdt] 0338567355 34 Calculate Net profit from the following... £45 & Dr Bank £1,455 Cr Discount allowed £45 & Dr Bank £1,455 Đề cương ôn tập môn : AC10 - Anh văn chuyên ngành | Biên soạn Zalo| - [sdt] 0338567355 Dr Discount allowed £45 & Cr Bank £1,455 Cr