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1.Which of the following are books of prime entry?

1 Sales day book

2 Cash book

3 Journal

4 Purchase ledger

A 1 and 2 only

B 1,2and3only

C 1 only

D All of them

答案：B

2.Which of the following documents should accompany a return of goods to a supplier?

A Debit note

B Remittance advice

C Purchase invoice

D Credit note

答案：A

3.Which of the following would be recorded in the sales day book?

A Discounts allowed

B Sales invoices

C Credit notes received

D Trade discounts

答案：B

4.The net assets of Altese, a trader, at 1 January 20X2 amounted to $128,000. During the year to 31 December 20X2 Altese introduced a further $50,000 of capital and made drawings of $48,000. At 31 December 20X2 Altese\'s net assets totalled $184,000. What is Altese\'s total profit or loss for the year ended 31 December 20X2?

A $54 ,000 profit

B $54, ,000 loss

C $42,000 loss

D $58,000 profit

答案：A

5.Jones Co has the following transactions:

1 Payment of $400 to J Bloggs for a cash purchase

2 Payment of $250 to J Doe in respect of an invoice for goods purchased last month

What are the correct ledger entries to record these transactions?

A Dr Cash                                   $650

 Cr Purchases                                                    $650

B Dr Purchases                              $650

Cr Cash                                                          $650

C Dr Purchases                              $400

Dr Trade Payables                           $250

Cr Cash                                                          $650

D Dr Cash                                   $650

Cr Trade Payables                                                $250

Cr Purchases                                                     $400

答案：C

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