【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.
At 31 December 20X5 the following require inclusion in a company’s financial statements:
(1) On 1 January 20X5 the company made a loan of $12,000 to an employee, repayable on 1 January 20X6,charging interest at 2% per year. On the due date she repaid the loan and paid the whole of the interest due on the loan to that date.
(2) The company paid an annual insurance premium of $9,000 in 20X5, covering the year ending 31 August 20X6.
(3) In January 20X6 the company received rent from a tenant of $4,000 covering the six months to 31 December 20X5.

For these items, what total figures should be included in the company’s statement of financial position as at 31 December 20X5?
A Current assets $10,000 Current liabilities $12,240
B Current assets $22,240 Current liabilities $nil
C Current assets $10,240 Current liabilities $nil
D Current assets $16,240 Current liabilities $6,000

Answer:

B
Current assets                                             $
Loan asset                                            12,000
Interest (12,000 x 12%)                             240
Prepayment (8/12 x 9,000)                     6,000
Accrued rent                                           4,000

                                                              –––––––

                                                              22,240
                                                              –––––––

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