【每日一练】ACCA F3（ June 2014）
Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.
Each question is worth 2 marks.
The following control account has been prepared by a trainee accountant:
Receivables ledger control account
$ $
Opening balance 308,600 Cash 147,200
Credit sales 154,200 Discounts allowed 1,400
Cash sales 88,100 Interest charged on overdue accounts 2,400
Contras 4,600 Irrecoverable debts 4,900
Allowance for receivables 2,800
Closing balance 396,800
–––––––– ––––––––
555,500 555,500
–––––––– ––––––––
What should the closing balance be when all the errors made in preparing the receivables ledger control account
have been corrected?
A $395,200
B $304,300
C $309,500
D $307,100
Answer：
D
Receivables ledger control account
$ $
Opening balance 308,600 Cash 147,200
Credit sales 154,200 Discounts allowed 1,400
Interest charged on overdue accounts 2,400 Contras 4,600
Irrecoverable debts 4,900
Closing balance 307,100
–––––––– ––––––––
465,200 465,200
–––––––– ––––––––
|
高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 |
||
|
名师授课，签约过关有保障！不过免费重读1年 |
||
|
名师授课，助您零基础直达ACCA初级 |
更多精彩：
考经分享丨通过就是王道！备考ACCA，你有必要避免这些坑•••