The descending order in which current assets should be shown in the balance sheet is
A. Inventory, Accounts receivable, Bank, Cash
B. Cash, Bank, Accounts receivable, Inventory
C. Accounts receivable, Inventory, Bank, Cash
D. Inventory, Accounts receivable, Cash, Bank
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Which of these best describes non-current assets?
A. Items bought to be used in the business
B. Items which will not wear out quickly
C. Expensive items bought for the business
D. Items having a long life and not bought specifically for resale
Carriage inwards is charged to the trading account because
A. It is an expense connected with buying goods
B. It should not go in the balance sheet
C. It is not part of motor expenses
D. Carriage outwards goes in the profit and loss account
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
Suppliers' personal accounts are found in the
A. Nominal ledger
B. General ledger
C. Purchases ledger
D. Sales ledger
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