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Grade 10 - GJ

Total questions: 10

Worksheet time: 16mins

Name
Class
Date
1.

Which entry is correct?

Charge J Thom, a debtor with R184 on his overdue account.

a)

Debit J Thom and Debtors control and Credit Interest income

b)

Debit J Thom and Credit Interest income

c)

Debit Interest income and Credit J Thom and Debtors control

d)

Credit J Thom and Debtors control

2.

Which entry is correct? (We are posting for ABC Traders)

King Suppliers, a creditor, charge ABC Traders with interest of R280 on their overdue account.

a)

Debit Interest expense and Credit King Suppliers and Creditors Control

b)

Debit Debtors control and Credit King Suppliers and Creditors Control

c)

Debit Credit King Suppliers and Creditors Control and Credit Interest expense

d)

Debit Credit King Suppliers and Creditors Control and Credit Interest income

3.

Which entry is correct?

The owner takes goods with a selling price of R600 and cost price of R400 for his own use.

a)

Debit Trading stock R600 and Credit Drawings R600

b)

Debit Trading stock R400 and Credit Drawings R400

c)

Debit Drawings R600 and Credit Trading stock R600

d)

Debit Drawings R400 and Credit Trading stock R400

4.

Which entry is correct?

Donate stationery to the amount of R450 to a local crèche.

a)

Debit Donations R450 and Credit Trading stock R450

b)

Debit Trading stock R450 and Credit Donations R450

c)

Debit Drawings R450 and Credit Trading stock R450

d)

Debit Drawings R450 and Credit Donations R450

5.

The bank returned a cheque for R1 200 which was received from M du Plessis marked “R/D – Insufficient funds”. The cheque was in settlement of his account of R1 250.

We will the discount allowed be cancelled?

a)

GJ

b)

CRJ

c)

CPJ

d)

DJ

6.

The bank returned a cheque for R1 200 which was received from K Abel marked “R/D – Insufficient funds”.

Were will the amount received be cancelled?

a)

GJ

b)

CPJ

c)

CRJ

d)

DJ

7.

Which entry is correct?

The total of the Wages column in the CPJ for R2 500 was incorrectly posted to the Salaries account.

a)

Debit Wages R2 50 and Credit Wages R2 500

b)

Debit Salaries R2 500 and Credit Salaries R2 500

c)

Debit Wages R2 500 and Credit Salaries R2 500

d)

Debit Salaries R2 500 and Credit Wages R2 500

8.

Which entry is correct?

The cost of delivering goods to ABC Traders was entered in the Delivery Charges account, R 280.

a)

Debit Delivery expense R2 500 and Credit Bank R2 500

b)

Debit Bank R2 500 and Credit Delivery expense R2 500

c)

Debit Trading stock R2 500 and Credit Delivery expenses

R2 500

d)

Debit Delivery expenses R2 500 and Credit Trading stock

R2 500

9.

Which entry is correct?

A cheque for R800 was issued for tyres for the delivery van. The amount was posted to the Vehicles account. Correct the error.

a)

Debit Delivery expense R800 and Credit Vehicles R800

b)

Debit Vehicles R800 and Credit Delivery expense R800

c)

Debit Motor expenses R800 and Credit Vehicles R800

d)

Debit Vehicles R800 and Credit Motor expenses R800

10.

J Apsey was declared insolvent.

ABC Traders received a final dividend of 35 cent in the rand The R700 has been recorded and banked.

Write the balance off as irrecoverable.

What amount will be written off?

a)

65 cents

b)

R245

c)

R1 300

d)

R2 000