题目内容

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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A business purchases goods from a supplier with a list price of $850. The supplier grants the business a trade discount of 10%, and also offers a settlement discount of 5% if they pay within seven days.How much should the business record for the purchase in the purchase day book?

A. $726.75
B. $765.00
C. $807.50
D. $850.00

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Which of the following statements is true of direct debits?

A. They can only be used for a regular payment of a fixed sum
B. The paying business instructs its bank to initiate the payment
C. Authorisation is required before each payment is made
D. They are often used by businesses for paying utilities

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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

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 business purchases goods from a supplier with a list price of $850. The supplier grants the business a trade discount of 10%, and also offers a settlement discount of 5% if they pay within seven days.How much should the business record for the purchase in the purchase day book?

Which of the following statements is true of direct debits?

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