题目内容

The petty cash box contains vouchers in relation to payments of $235, vouchers in relation to receipts of cash of $35 and IOUs of $75. If the imprest is $750 how much cash should the petty cash box contain?

A. $750
B. $335
C. $555
D. $475

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A cash sale of $1,000 is made by a business but the cash is put into the petty cash box and recorded as sundry income in the petty cash book. At the month end the petty cash cashier discovers the error and pays the $1,000 into the bank. What general ledger entries are required to account for the correction of the error? (Ignore sales tax)

A. DR Sundry income: $1,000, CR Petty cash: $1,000, DR Sales: $1,000, CR Cash: $1,000
B. DR Sundry income: $1,000, CR Petty cash: $1,000, DR Cash: $1,000, CR Sales: $1,000
C. DR Petty cash: $1,000, CR Sundry income: $1,000, DR Sales: $1,000, CR Cash: $1000
DR Petty cash: $1,000, CR Sundry income, DR Cash: $1,000, CR Sales: $1,000

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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

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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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The petty cash box contains vouchers in relation to payments of $235, vouchers in relation to receipts of cash of $35 and IOUs of $75. If the imprest is $750 how much cash should the petty cash box contain?

A. $750 B. $335 C. $555 D. $475

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

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?

A. $750
B. $335
C. $555
D. $475