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Bookkeeping Transactions recap

Total questions: 7

Worksheet time: 5mins

Name
Class
Date
1.

A customer has received an invoice for £468 pounds including VAT. They take advantage of a 2% settlement discount how much will they pay?

a)

£468

b)

£9.36

c)

£458.64

d)

£477.36

2.

What are the postings from the discount received daybook to the general ledger?

a)

DR Discount Received, DR VAT & CR PLCA

b)

DR PLCA, CR VAT and CR Discount Received

c)

DR Discount Allowed, DR VAT, CR SLCA

3.

If the cashbook is part of the double entry there is no need to record any entries into the bank or cash accounts?

a)

True

b)

False

4.

Bank interest received is an example of?

a)

Asset

b)

Liability

c)

Expense

d)

Income

5.

Assets equal £75,000, liabilities equal £49,000 how much is capital?

a)

£124,000

b)

£75,000

c)

£49,000

d)

£26,000

6.

When balancing a t-account the c/d and b/d should be on opposite sides?

a)

True

b)

False

7.

What document does the customer send to the supplier to inform that of what they are paying?

a)

Credit note

b)

Invoice

c)

Remittance advice

d)

Statement of account