Principles of Accounts 2013 | Study Mode

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Question 21
A
#2,000
B
#14,000
C
#20,000
D
#30,000
Explanation

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Correct option: D
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Question 22
A
closing capital less opening capital add drawings
B
opening capital less closing capital add drawings
C
opening capital less drawings add closing capital
D
opening capital add closing add drawings
Explanation

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Correct option: A
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Question 23
A
#35,000
B
#39,000
C
#45,000
D
#46,000
Explanation

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Correct option: C
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Question 24
A
discount
B
sales commission
C
manufacturing profit
D
factory reserves
Explanation

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Correct option: C
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Question 25
A
goods available for sale
B
goods sold
C
goods manufactured
D
materials put into production
Explanation

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Correct option: C
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Question 26
A
#495,000
B
#415,000
C
#335,000
D
#305,000
Explanation

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Correct option: C
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Question 27
A
#525,000
B
#515,000
C
#465,000
D
#365,000
Explanation

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Correct option: D
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Question 28
A
deducted from the cost of goods completed during this year
B
added to the cost of goods completed
C
stated in the profit and loss account
D
stated in the prime cost section
Explanation

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Correct option: A
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Question 29
A
Subscriptions recieved in advance
B
Subscriptions due not yet recieved
C
Accrued expenses on annual dances
D
Depreciation of the club house
Explanation

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Correct option: A
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Question 30
A
Direct materials
B
Direct labour
C
Administrative overhead
D
Work-in-progress
Explanation

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Correct option: C

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