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FA1 Classification & Record - Part2

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.
a)

Paid insurance expenses by cash

b)

Reduce asset RM500 ; Increase expenses RM500

c)

Receive payment insurance by cash

d)

Dr INSURANCE Cr CASH

2.

a)

Wrong side record in Cash Account

b)

Wrong side record in Insurance Rebate Account

c)

Wrong name for Cash Account

d)

Wrong name for Insurance Rebate Account

3.

a)

Dr DEBTORS Cr BANK

b)

Cr DEBTORS Dr CASH

c)

Dr BANK Cr DEBTORS

d)

Dr CASH Cr CREDITORS

4.

MOTOR VEHICLES (at cost) amounted RM 50,000. Calculated the depreciation at 20% per annum on cost

a)

RM100

b)

RM1,000

c)

RM10,000

d)

RM100,000

5.

MOTOR VEHICLES (at cost) amounted RM 55,000 and PROVISION FOR DEPRECIATION MV amounted RM5,000. Calculated the depreciation at 10% per annum on net book value

a)

RM550

b)

RM5,500

c)

RM500

d)

RM5,000

6.

Identify the category for INSURANCE EXPENSES PREPAID

a)

NON CURRENT ASSET

b)

CURRENT LIABILITY

c)

NON CURRENT LIABILITY

d)

CURRENT ASSET

7.

Identify the category for DIVIDEND RECEIVED PREPAID

a)

NON CURRENT ASSET

b)

CURRENT LIABILITY

c)

NON CURRENT LIABILITY

d)

CURRENT ASSET

8.

Which category is false?

a)

TRADE DEBTORS

b)

OFFICE EQUIPMENT

c)

CAPITAL

d)

BANK

9.

Nissan Ace Van, Toyota Vios Car, Inno Light Lorry.

This name list refer to same category of ...

a)

OFFICE EQUIPMENTS

b)

MOTOR VEHICLES

c)

PLANT & MACHINERY

d)

LAND & PROPERTIES

10.

Below are the revenue expenditure except

a)

PRINTING & POSTAGE

b)

SALARIES

c)

PATENT

d)

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