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1. A business commenced with capital in cash of $1 ,000. Inventory costing $800 plus sales tax is purchased on credit, and half is sold for $1 ,000 plus sales tax, the customer paying in cash at once. The sales tax rate is 20%. What would the accounting equation after these transactions show?

A Assets $1 ,800 less Liabilities $200 equals Capital $1 ,600

B Assets $2 ,200 less Liabilities $1 ,000 equals Capital $1 ,200

C Assets $2 ,600 less Liabilities $800 equals Capital $1 ,800

D Assets $2,600 less Liabilities $1 ,000 equals Capital $1 ,600

答案：D

2. Trade receivables and payables in the financial statements of a sales tax registered trader will appear as described by which of the following?

A Inclusive of sales tax in the statement of financial position

B Exclusive of sales tax in the statement of financial position

C The sales tax is deducted and added to the sales tax account in the statement of financial position

D Sales tax does not appear in the statement of financial position because the business simply acts as a collector on behalf of the tax authorities

答案：A

3. Which of the following correctly describe the entry in the sales account for a sale for a sales tax registered trader?

A Credited with the total of sales made, including sales tax

B Credited with the total of sales made, excluding sales tax

C Debited with the total of sales made, including sales tax

D Debited with the total of sales made, excluding sales tax

答案：B

4. Sales (including sales tax) amounted to $27 ,612.50, and purchases (excluding sales tax) amounted to $18,000. What is the balance on the sales tax account, assuming all items are subject to sales tax at 17.5%?

A $962.50 debit

B $962. .50 credit

C $1 ,682. 10 debit

D $1 ,682.10 credit

答案：B

5. Which ONE of the following statements does NOT describe a way in which an effective accounting system facilitates the provision of useful accounting information?

A By requiring authorisation in line with organisational policies

B By processing and recording transactions in accordance with accounting rules

C By preventing transactions from being processed inaccurately

D By enabling transactions to be recorded as necessary to permit preparation of financial statements

答案：C

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