【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.

A company receives rent from a large number of properties. The total received in the year ended 30 April 20X6 was $481,200.
The following were the amounts of rent in advance and in arrears at 30 April 20X5 and 20X6: 

                                                                   30 April 20X5        30 April 20X6
                                                                                $                       $
Rent received in advance                                   28,700              31,200
Rent in arrears (all subsequently received)        21,200              18,400
What amount of rental income should appear in the company’s statement of profit or loss for the year ended 30 April 20X6?
A $486,500
B $460,90900
C $501,500
D $475,900

Answer：

D 
                                                              $
Balance b/f (advance)                      28,700
Balance b/f (arrears)                       (21,200)
Cash received                                 481,200
Balance c/f (advance)                     (31,200)
Balance c/f (arrears)                         18,400
                                                     ––––––––
                                                       475,900
                                                     ––––––––

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