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[主观题]

When a petty cash fund is in use: ().

A、Petty cash is debited only when the fund is replenished.

B、The general bank account is debited only when this fund is established.

C、Small payments are made out of cash receipts before they are deposited.

D、Expenses paid from the fund are recorded when the fund is replenished.

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更多“When a petty cash fund is in u…”相关的问题

第1题

Expenses paid through petty cash are recorded in the accounting records: （).

A.When the petty cash fund is initially establishe

B.On the date the petty cash funds are disburse

C.When the petty cash fund is replenishe

D.Only at the end of the accounting periods.

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第2题

On October 1, Wong Company established a petty cash fund of $500. The journal entry to

record the replenishment of the fund for $350 at the end of October includes: ().

A、A debit to Petty Cash of $350.

B、A credit to Cash of $350.

C、A debit to various expenses of $150.

D、No journal entry; an entry is needed only when the petty cash fund is created or discontinued.

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第3题

2 The draft financial statements of Choctaw, a limited liability company, for the year end

ed 31 December 2004 showed

a profit of $86,400. The trial balance did not balance, and a suspense account with a credit balance of $3,310 was

included in the balance sheet.

In subsequent checking the following errors were found:

(a) Depreciation of motor vehicles at 25 per cent was calculated for the year ended 31 December 2004 on the

reducing balance basis, and should have been calculated on the straight-line basis at 25 per cent.

Relevant figures:

Cost of motor vehicles $120,000, net book value at 1 January 2004, $88,000

(b) Rent received from subletting part of the office accommodation $1,200 had been put into the petty cash box.

No receivable balance had been recognised when the rent fell due and no entries had been made in the petty

cash book or elsewhere for it. The petty cash float in the trial balance is the amount according to the records,

which is $1,200 less than the actual balance in the box.

(d) The opening accrual on the motor repairs account of $3,400, representing repair bills due but not paid at

31 December 2003, had not been brought down at 1 January 2004.

(e) The cash discount totals for December 2004 had not been posted to the discount accounts in the nominal ledger.

The figures were:

Discount allowed 380

Discount received 290

After the necessary entries, the suspense account balanced.

Required:

Prepare journal entries, with narratives, to correct the errors found, and prepare a statement showing the

necessary adjustments to the profit.

(10 marks)

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第4题

Petty cash fund英译中

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第5题

The journal entry to record the replenishment of a petty cash fund includes a credit to the petty cash fund.（）

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第6题

Task 2 阅读《会计英语实训教程》page154-page158 Part2 Intensive Reading: Cash Answer the questions: 1.What is cash？ 2.Why does a company need to keep some cash？ 3.What is petty cash？ 4.What is the advantage of using petty cash？

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第7题

Expenses paid from petty cash are not recorded in the accounting records until the fun

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第8题

The primary purpose of a petty cash fund is for convenience.（)

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第9题

The entry to record the replenishment of the petty cash fund consists of a debit to Pe

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第10题

Which of the following should not be considered cash by an accountant?()

A.coins

B.bank checking accounts

C.postage stamps

D.Petty cash funds

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