题目内容

Which of the following would never be an analysis column heading on the credit side of the petty cash book?

A. Sales tax
B. Sundry
C. Entertainment
D. Sales

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Which of the following is true of petty cash vouchers?

A. They must be destroyed once the petty cash has been reconciled
B. Under the imprest system the amount required to top up petty cash is equal to the value of vouchers in the petty cash box
C. They always require authorisation of a line manager
D. They are individually recorded in the cash book

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When the cashier feels that the balance in the petty cash box is low, a constant top up of $250 is always added. How is this system described?

An imprest system
B. A voucher system
C. A float system
D. A non-imprest system

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Which of the following would be included in the cash book?

A. Cheque paid to supplier
B. Credit note received
C. Goods received note
D. Invoice sent to a customer

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A business registered for sales tax pays an invoice in full to a supplier. The invoice was for goods purchased with a list price of $600, exclusive of sales tax at 20%. The business was granted a trade discount of 3%.What amount should the business record in the cash book for this payment?

A. $582.00
B. $698.40
C. $720.00
D. $600.00

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Which of the following would never be an analysis column heading on the credit side of the petty cash book?

A. Sales tax B. Sundry C. Entertainment D. Sales

Which of the following is true of petty cash vouchers?

When the cashier feels that the balance in the petty cash box is low, a constant top up of $250 is always added. How is this system described?

Which of the following would be included in the cash book?

A business registered for sales tax pays an invoice in full to a supplier. The invoice was for goods purchased with a list price of $600, exclusive of sales tax at 20%. The business was granted a trade discount of 3%.What amount should the business record in the cash book for this payment?

A. Sales tax
B. Sundry
C. Entertainment
D. Sales