【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 transactions relate to Rashid’s electricity expense ledger account for the year ended 30 June 20X9:
                                                                        $
Prepayment brought forward                       550
Cash paid                                                    5,400
Accrual carried forward                                 650
What amount should be charged to the statement of profit or loss in the year ended 30 June 20X9 for electricity?
A $6,600 
B $5,400
C $5,500
D $5,300

Answer：

 A
                                                      $
Balance b/f                                 550
Expense incurred (cash)          5,400
Accrual c/f                                  650

                                              ––––––
                                                6,600
                                              ––––––

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