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1.At 30 November 20X5 Jenny had a bank loan of $8, 500 and a balance of $678 in hand in her bank account.How should these amounts be recorded on Jenny\'s opening trial balance at 1 December 20X5?

A Debit $7 ,822

B Credit $7 ,822

C Credit $8,500 and Debit $678

D Debit $8, 500 and Credit $678

答案：C

2.A trial balance is made up of a list of debit balances and credit balances.Which of the following statements is correct?

A Every debit balance represents an expense.

B Assets are represented by debit balances.

C Liabilities are represented by debit balances.

D Income is included in the list of debit balances.

答案：B

3.Tin Co purchases $250 worth of metal from Steel Co. Tin Co agrees to pay Steel Co in 60 days time. What is the double entry to record the purchase in Steel Co\'s books?

A Debit sales $250, credit receivables $250

B Debit purchases $250, credit payables $250

C Debit receivables $250, credit sales $250

D Debit payables $250, credit purchases $250

答案：C

4.The following totals appear in the day books for March 20X8.

                                                     $

Sales day book                                 40,000

Purchases day book                           20,000

Returns inwards day book                       2,000

Returns outward day book                       4,000

Opening and closing inventories are both $3,000. What is the gross profit for March 20X8?

A $22 ,000

B $24 ,000

C $20,000

D $18,000

答案：A

5.William\'s trial balance at 30 September 20X5 includes the following balances:

Trade receivables $75,943

Receivables allowance $4,751

How should these balances be reported in William\'s statement of financial position as at 30 September 20X5?

A An asset of $71,192

B An asset of $75,943 and a liability of $4,751

C A liability of $71,192

D A liability of $75,943 and an asset of $4,751

答案：A

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