Given figures showing: Sales £8,200, Opening inventory £1,300, Closing inventory £900, Purchases £6,400, Carriage inwards £200, the cost of goods sold figure is
A. £6,800
B. £6,200
C. £7,000
D. Another figure
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Suppliers' personal accounts are found in the
A. Nominal ledger
B. General ledger
C. Purchases ledger
D. Sales ledger
The sales day book is best described as
A. Part of the double entry system
B. Containing customers' accounts
Containing real accounts
D. A list of credit sales
A debit balance of £100 in a cash account shows that
A. There was £100 cash in hand
B. Cash has been overspent by £100
C. £100 was the total of cash paid out
D. The total of cash received was less than £100
A cash discount is best described as a reduction in the sum to be paid
A. If payment is made within a previously agreed period
B. If payment is made by cash, not cheque
C. If payment is made either by cash or cheque
D. If purchases are made for cash, not on credit
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