【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.

Bumbly Co extracted the trial balance for the year ended 31 December 20X7. The total of the debits exceeded the credits by $300. 
Which of the following could explain the imbalance?
A Sales of $300 were omitted from the sales day book
B Returns inward of $150 were extracted to the debit column of the trial balance
C Discounts received of $150 were extracted to the debit column of the trial balance 
D The bank ledger account did not agree with the bank statement by a debit of $300

Answer：

C

更多精彩：

传说中最适合考ACCA的大学专业，你的专业中枪了吗....

ACCA准考证打印（附教程）

5大ACCA学习利器！