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Posted: December 9th, 2021
Past Exam Paper
The current liability section of the company’s Balance Sheet on 30 June 2011 should show: a. Bank Loan $100,000. b. Bank Loan $500,000. c. Bank Loan $500,000, Interest Payable $50,000. d. Bank Loan $1 00,000; Interest Payable $50,000. e. Bank Loan $1 00,000; Interest Payable $20,000. 4. Ham Ltd is about to issue $30 Million of debentures with a 7% coupon rate in the public debt market. On the date of issue the market rate of interest is 6%. How much should Ham expect to receive for the issue of debentures (excluding any transaction cost). a. $30 million b. More than $30 million c.
Less than $30 million d. $31 million e. The answer cannot be determined from the information given Page 1 of 18 ACCT 7101: Accounting- Final Examination, Second Semester, 2011 5. Segregation of duties involves: a. Ensuring that only employees with appropriate accounting qualifications work in the accounting department. b. Physically protecting sensitive assets. c. Providing each staff member with an individual password. d. Ensuring payments are only made when accompanied by appropriate authorized documentation. e. Separating record-keeping from handling of assets. 6.
When pperforming bank reconciliation, the ending balance on the Bank Statement should be adjusted for which of the following items to obtain the correct Cash at Bank balance? a. Dishonoured (NSF) cheques. b. Unpresented cheques. c. Errors made by the accountant. d. Interest received by the bank. e. All of the above. 7. Truckie Ltd uses the perpetual inventory system. inventory? b. Dr Accounts Receivable, Cr Sales revenue. How should it record a credit sale of a. Dr COGS, Cr Inventory; Dr Accounts Receivable, Cr Sales revenue. c. Dr Inventory, Cr COGS; Dr Accounts Receivable, Cr Sales revenue
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