câu hỏi là bắt buộc và phải được cố gắng sử dụng bảng đăng ký ứng cử viên cung cấp để chỉ ra câu trả lời của bạn lựa chọn cho mỗi câu hỏi nhiều lựa chọn. Mỗi câu hỏi trong phần này là có giá trị 2 đánh dấu. 1 - Một sự cân bằng thử nghiệm chiết xuất từ hồ sơ của một thương nhân duy nhất không đồng ý, và một tài khoản hồi hộp đã được mở cửa cho sự khác biệt. | Paper INT Preparing Financial Statements International Stream PART 1 THURSDAY 9 DECEMBER 2004 QUESTION PAPER Time allowed 3 hours This paper is divided into two sections Section A ALL 25 questions are compulsory and MUST be answered Section B ALL FIVE questions are compulsory and MUST be answered Do not open this paper until instructed by the supervisor This question paper must not be removed from the examination hall The Association of Chartered Certified Accountants Section A - ALL 25 questions are compulsory and MUST be attempted Please use the candidate registration sheet provided to indicate your chosen answer to each multiple choice question. Each question within this section is worth 2 marks. 1 A trial balance extracted from a sole trader s records failed to agree and a suspense account was opened for the difference. Which of the following errors would require an entry in the suspense account in correcting them 1 Discount allowed was mistakenly debited to discount received account. 2 Cash received from the sale of a non-current asset was correctly entered in the cash book but was debited to the disposal account. 3 The balance on the rent account was omitted from the trial balance. 4 Goods taken from inventory by the proprietor had been recorded by crediting Drawings account and debiting Purchases account. A All four items B 2 and 3 only C 2 and 4 only D 1 and 3 only 2 At 1 July 2003 a limited liability company had an allowance for doubtful debts of 83 000. During the year ended 30 June 2004 debts totalling 146 000 were written off. At 30 June 2004 it was decided that a doubtful debt allowance of 218 000 was required. What figure should appear in the company s income statement for the year ended 30 June 2004 for bad and doubtful debts A 155 000 B 364 000 C 281 000 D 11 000 3 The plant and machinery at cost account of a business for the year ended 30 June 2004 was as follows Plant and machinery - cost 2003 2003 1 July Balance 240 000 30 Sept. Transfer .
