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QUIZ 1 : TOPIC 11 [INCOMPLETE RECORDS AND SINGLE ENTRY]

Total questions: 15

Worksheet time: 14mins

Name
Class
Date
1.

Incomplete records is also known as ___________

a)

a record that cannot be detected

b)

a record that does not show net profit

c)

a record that does not follows a double entry system

d)

a record that does not have ending balance

2.

In an incomplete record system, the statement of Profit or Loss cannot be prepared until the ________________________

a)

the amount in the cash book has been balanced

b)

the amount in the day book has been balanced

c)

the ending amount of capital has been established

d)

the amount of sales and purchases has been determined

3.

Keeping records under the single entry system has the advantage of _______________________

a)

simplicity in terms of operation

b)

completeness in terms of records

c)

accuracy in terms of transaction occurred

d)

realistic in terms of recording transaction

4.

One of the shortcomings of the single entry procedure is _________________

a)

profits are overestimated

b)

there is no prepared ledger record

c)

income and expenditure cannot be traced accurately

d)

there is a confusion between personal records and business records

5.

Determine the current year purchases from the following information relating to a business.

Total accounts payable beginning balance RM28,500; Total cash payment to supplier RM46,800; Total accounts payable ending balance RM14,800.

a)

RM3,500

b)

RM18,300

c)

RM33,100

d)

RM60,500

6.

Determine the current year sales from the following information relating to a business.

Total accounts receivables beginning balance RM43,200; Total cash received from debtor RM22,300; Cash sales RM43,000; Total accounts receivable ending balance RM36,800.

a)

RM15,900

b)

RM28,700

c)

RM58,900

d)

RM65,300

e)

RM71,700

7.

The following information relates to ZZZ Business.

#Capital on 1 January 2019 is RM10,000

#Capital on 31 December 2019 is RM50,000

#Additional capital is RM10,000

#Drawings is RM500


Compute the net profit or loss for the year ended 31 December 2019.

a)

RM49,500 net profit

b)

RM30,500 net profit

c)

RM30,500 net loss

d)

RM40,500 net loss

8.

The following are the assets and liabilities of BB Enterprise, a retailer on 31 April 2020 :

Vehicles RM20,000

Accounts Receivable RM8,000

Accounts Payable RM4,500

Inventories RM11,200

Rental payable RM560


Determine the amount of capital as at 30 April 2020.

a)

RM28,260

b)

RM32,140

c)

RM34,140

d)

RM35,260

9.

Calculate the amount of sales discount in January 2020.

a)

RM1,432

b)

RM5,338

c)

RM6,443

d)

RM7,447

10.

Calculate the amount of purchase returns in the month of January 2020.

a)

RM2,250

b)

RM4,470

c)

RM5,530

d)

RM7,800

11.

Payment to suppliers during the year up to 31 March 2020 was RM66,700, taking advantage of the 5% cash discount offered. After considering the information in the table, identify the amount of purchases by the year ended 31 March 2020.

a)

RM33,750

b)

RM96,315

c)

RM96,650

d)

RM102,985

12.

Calculate the total amount of drawings made by Empher Enterprise during the year 2020.

a)

RM500

b)

RM1,500

c)

RM3,300

d)

RM4,700

13.

Additional information :

Mr Logan had made drawings of RM800 and brought a computer worth RM1,500 from home for business use.

Calculate the total capital as at 30 April 2020.

a)

RM7,300

b)

RM8,100

c)

RM8,800

d)

RM10,300

14.

Additional information :

Mr Logan had made drawings of RM800 and brought a computer worth RM1,500 from home for business use.

Calculate the Net profit for the year ended 30 April 2020.

a)

RM1,100

b)

RM1,900

c)

RM2,600

d)

RM4,100

15.

The following are equations in the statement of financial position used to determine the business income except

a)

Assets = Liabilities + Owner's Equity

b)

Ending capital = Beginning capital + Net Profit - Drawings

c)

Equity = Current assets - current liabilities - Non current liabilities

d)

Net profit = Ending capital - Drawings - Addition capital + Beginning capital