Your cash book at 31 December 20X3 shows a bank balance of $565 overdrawn. On comparing this with your bank
statement at the same date, you discover the following.1 A cheque for $57 drawn by you on 29 December 20X3 has not yet
been presented for payment.2 A cheque for $92 from a customer, which was paid into the bank on 24 December 20X3, has
been dishonoured on 31 December 20X3.What is the correct bank balance to be shown in the statement of financial position
at 31 December 20X3?
$(565)o/d - $92 dishonoured cheque = $(657) o/d
多做幾道
Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal
use?
Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal
use?
According to the IASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful
representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material error
Which of the following accounting concepts means that similar items should receive a similar accounting treatment?
Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 Accuracy
Which of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for
Financial Reporting?
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