Book Keeping · Karatasi 1 · 2014
14 maswali 🇹🇿 NECTAMtihani wa saa 3 wa muda · husahihishwa kiotomatiki · huhesabiwa kwenye nafasi
Lipa na anza mtihani →Sehemu A
The value of closing inventories is found by
Match the items in Column A with the responses in Column B by writing the letter of the correct response beside the item number in your answer booklet. Column A (i) A ledger for customers’ personal accounts. (ii) A ledger for suppliers’ personal accounts. (iii) The main book of accounts. (iv) Book of original entry used to record prompt receipts and payments. (v) A ledger account for capital and drawing accounts. (vi) A book of accounts used to record rare transactions. (vii) Books of original entry used to record credit sales. (viii) Books of original entry used to record credit purchases. (ix) Books used for making small payments. (x) A ledger for impersonal accounts.
Boresha ili kuona majibu ya mfano.
Which of these statements is incorrect?
A bank reconciliation statement is a statement
What is meant by the term revenue expenditure?
The recommended method of departmental account is to
If the two totals of a trial balance do not agree, the difference must be entered in
Sehemu B
Ascertain the amount to be transferred to profit and loss account for the year ended 31st December, 2002 without using rent received account.
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Answer all questions in this section.
Boresha ili kuona majibu ya mfano.
Sehemu C
M/S Majuto is a sole trader. He extracted the following list of balances from the books of his business on 31st March, 2011: This additional information is available at 31st March, 2011: (i) Stock was valued at sh. 201,000. (ii) Salaries and wages accrued sh. 4,900. (iii) Rent and rates prepaid sh. 7,900. (iv) An additional sh. 2,700 is to be written off as bad debts, and the provision for doubtful debts is to be adjusted to 2% of debtors after writing off bad debts. (v) Goods taken by Majuto for his private use during the year amounted at cost to sh. 3,700. No record of this has yet been made in the books. (vi) Depreciation is to be written off as follows: motor van sh. 20,000, office equipment at 15% using the straight line method.
| Dr | Cr | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Purchases and Sales | 453,800 | ||||||||||
| Sales and purchases returns | 5,100 | ||||||||||
| Discounts | 11,200 | ||||||||||
| Stock at 1st April, 2010 | 124,600 | ||||||||||
| Motor van, at cost | 125,000 | ||||||||||
| Office equipment | 96,000 | ||||||||||
| Provision for depreciation of motor van 1.4.2010 | |||||||||||
| Provision for depreciation of Office equipment 1.4.2010 | |||||||||||
| Salaries and wages | 176,200 | ||||||||||
| Motor van running expenses | 39,100 | ||||||||||
| Sundry expenses | 11,400 | ||||||||||
| Rent and rates | 32,000 | ||||||||||
| Bad debts | 3,750 | ||||||||||
| Provision for doubtful debts 1st April, 2010 | |||||||||||
| Debtors and creditors | 128,700 | ||||||||||
Onyesha safu 20 zote
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Boresha ili kuona majibu ya mfano.