题目内容

Payments of dividends to shareholders

A. Revenue items
B. Capital
C. Drawings

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Purchase of a fleet of cars

A. Revenue items
B. Capital
C. Drawings

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An events company purchased decorations for an event towards the end of 20x4. The decorations were received and used during 20x4. The company did not pay for these decorations until 20x5.The costs for the decorations would be included in the accounts for which year if the following accounting methods were used?Cash accounting

A. 20x4
B. 20x5

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Accruals accounting

A. 20x4
B. 20x5

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Which TWO of the following would be carried out by an organisation’s treasury department?

A. Recruiting appropriately qualified finance staff
B. Advising the organisation on the investments it should make with surplus cash
C. Producing a yearly budget showing the levels of materials required
D. Managing the organisation’s banking requirements

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Payments of dividends to shareholders

A. Revenue items B. Capital C. Drawings

Purchase of a fleet of cars

Accruals accounting

Which TWO of the following would be carried out by an organisation’s treasury department?

A. Revenue items
B. Capital
C. Drawings