BA3 試験問題を無料オンラインアクセス

Which one of the following statements is true?

• A.Expenses accrued decrease the profit of an organization
• B.Depreciation is an example of an accrued expense
• C.Expenses accrued are current assets
• D.Expenses accrued are deducted from the figure in the trial balance in arriving at the income statement charge for that item

A contra entry is best described as:

• A.An entry made between two customers in the sales ledger
• B.An entry made between two customers in the purchase ledger
• C.An entry made to set off the balances of the same account within the sales ledger and the purchase ledger
• D.An entry made to balance the control account

Who is responsible for ensuring that internal control systems operate efficiently?

• A.Creditors
• B.Shareholders of the company
• C.External auditors
• D.Directors

Which THREE of the below are possible reasons for an entity's capital amount to change?

• A.Depreciation of non-current assets
• B.New or withdrawn capital
• C.Net profit/loss
• D.Drawings

The balances of the trial balance of CDE for the year ended 31 May 20X4 is as follows

What must the balance on the share capital account be at 31 May 20X4 if the trial balance is to balance? Give your answer in $'000