【每日一练】ACCA F3（ June 2014）_牛津

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.

Annie is a sole trader who does not keep full accounting records. The following details relate to her transactions with credit customers and suppliers for the year ended 30 June 20X6:
$
Trade receivables, 1 July 20X5 130,000
Trade payables, 1 July 20X5    60,000
Cash received from customers    686,400
Cash paid to suppliers   302,800
Discounts allowed 1,400
Discounts received 2,960
Contra between payables and receivables ledgers 2,000
Trade receivables, 30 June 20X6 181,000
Trade payables, 30 June 20X6 84,000

What figure should appear for purchases in Annie’s statement of profit or loss for the year ended 30 June 20X6?
A $325,840
B $330,200
C $331,760
D $327,760

Answer:

Payables: $
Balance b/f 60,000
Cash paid to suppliers (302,800)
Discounts received (2,960)
Contra (2,000)
Balance c/f (84,000)
––––––––
Purchases 331,760
––––––––

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