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D ONE - Test for Intern

Authored by chea sok

Financial Education

University

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D ONE - Test for Intern
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9 questions

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1.

MULTIPLE SELECT QUESTION

5 mins • 10 pts

1.Which 2 of the following are correct?

Capital = Assets + Liability

Capital = Net assets

Opening Capital + Capital introduced + Profit/(Loss)  – Drawing = Closing Capital

Liability = Capital - Assets

2.

FILL IN THE BLANK QUESTION

5 mins • 10 pts

2............. is the balance of money due to a firm for goods or services delivered or used but not yet paid for by customers.

3.

MULTIPLE CHOICE QUESTION

5 mins • 10 pts

3.How to record payment to rental expense by cash.

Dr. Cash

Cr. Rental Expense

Dr. Rental Expense

Cr. Cash

Dr. Rental Expense

Cr. Receivable

Dr. Rental Expense

Cr. Payable

4.

MULTIPLE CHOICE QUESTION

5 mins • 10 pts

4.Mr.Virak opened a new company under the name A.B.C Technology (Cambodia) Co.,Ltd. deposited 500,000$ to bank .

Dr. Cash at Bank 500,000$

Cr. Capital 500,000$

Dr. Capital 500,000$

Cr. Cash at Bank 500,000$

Dr. Expense 500,000$

Cr. Capital 500,000$

Dr. Capital 500,000$

Cr. Payable 500,000$

5.

MULTIPLE CHOICE QUESTION

5 mins • 10 pts

5.Paid to Mr.Ratha for consulation fee 1,000$, amount include withholding tax 15%. Noted: Company collect withholding tax.

Dr. Consulting Fee 1,000$

Cr. Withholding Tax payable 150$

Cr. Cash 850$

Dr. Withholding Tax Payable 150$

Dr. Cash 850$

Cr. Consulting Fee 1,000$

Dr. Consulting Fee 1,000$

Cr. Cash 1,000$

Dr. Cash 1,000$

Cr. Consulting Fee 1,000$

6.

OPEN ENDED QUESTION

5 mins • 10 pts

6. Please write 3 main things that you have learnt from D One During your internship.

Evaluate responses using AI:

OFF

7.

OPEN ENDED QUESTION

5 mins • 15 pts

7. Please describe 3 main things that D One could do to improve their tax and accounting services.

Evaluate responses using AI:

OFF

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