CAT-CB Questionnaires (Encoded)

8/12/2019 CAT-CB Questionnaires (Encoded)

1/13

CERTIFIED BOOKKEEPER QUESTIONNAIRES

QUESTION 1

1.1 Which of the following cco!nt" wo!l# $e #e$ite# n# c%e#ite# " %e"!lt of the t%n"ction"

o% #&!"t'ent" gi(en) Co#e *o!% n"we% !"ing the following+

A. E,-en"e"

B. Re(en!e"C. i$ilitie"

D. A""et"E. Stoc/hol#e%"0 E!it*

F. No Ent%*

T%n"ction De$it C%e#it

1. A c%e#it "le i" '#e 1. 2.

2. A #e"/to-3co'-!te% i" -!%ch"e# on c%e#it 4. 5.

4. C"h i" collecte# on t%n"ction 61 7. 8.

5. An in(oice f%o' "!--lie% of %w 'te%il" w" %ecei(e# fo%

o%#e%" -lce# fo% #eli(e%* in the following 'onth.

9. :.

7. P%o(i"ion fo% #e-%ecition ;. 1


2/13

1


3/13

4.1 P%e-%e the #&!"ting &o!%nl ent%ie" nece""%* to con(e%t the t%il $lnce of Ell0" Flowe% Sho- to the cc%!l $"i" of cco!nting

4.2 With $%ief e""* n"we%= e,-lin wh* the $n/ wo!l# %e!i%e finncil "tte'ent" -%e-%e# onthe cc%!l $"i" in"te# of the c"h $"i".

Ell0" Flowe% Sho-

A##itionl Info%'tion

. Recei($le f%o' c!"to'e%" totle# P42=


4/13

1


5/13

The following "electe# t%n"ction" we%e co'-lete# $* iw*w* T%#ing fo% the 'onth of

No(e'$e% of the c!%%ent *e%+

No(e'$e% 2 Bo!ght 'e%chn#i"e f%o' !n% Ente%-%i"e"= P1:=7


6/13

Acc!'. De-%ecition @ Office E!i-'ent :=


7/13

Rentl Inco'e 2=


8/13

The c"h #i"$!%"e'ent" $oo/ "howe# the following+

P*'ent" of cco!nt" -*$le P749=7!n#e%"tte#= o(e%"tte# o% no effect? on the net inco'e=

""et"= li$ilitie" n# o% owne%0" e!it* fo% the *e% 2


9/13

CASE 1 ODUE 2

Reco%# the following 'e%chn#i"ing t%n"tion" within ene%l Lo!%nl twice @ once fo% -e%io#icJ in(ento%*"*"te' n# once fo% -e%-et!lJ in(ento%* "*"te'.

Note+ A""!'e thi" i" hte fi%"t *e% of o-e%tioni fo% thi" $!"ine"". Di"%eg%# "le" t,e" n# ent%* e,-lntion.

Dte T%n"ctionA-%il 1 P!%hc"e P8=


10/13

A co'-n* h" the following !n#&!"te# cco!nt $lnce" t Dece'$e% 41 of the c!%%ent *e% with theAllownce fo% Do!$tf!l Acco!nt" of P1=8c%e#it $lnce?. Thi" co'-n* !"e" the ging of cco!nt"%ecei($le to e"ti'te it" $# #e$t". The following ging "che#!le %eflect" it" cco!nt" %ecei($le t the c!%%ent*e%Gen#+

Acco!nt ge Age g%o!- $lnce E"ti'te# !ncollecti$le -e%centge

C!%%ent >not *et #!e? P;8=


11/13

P%e-%e the gene%l &o!%nl ent%ie" to %eco%# the $o(e t%n"ctioin" !"ing -e%-et!l in(ento%* "*"te'.>Reco%# ll -!%ch"e" initill* t the g%o"" in(oice 'o!nt"= #i"%eg%# "le" t,e"3AT?

CASE :

o!i"e %g%ette -*" he% office ""i"tnt e(e%* F%i#*. e% office ""i"tnt e%n" P555=


12/13

E(l!te ech >"e-%te? in(ento%* e%%o% n# #ete%'ine whethe% the ite' in the he#ing i" o(e%"tte#=!n#e%"tte# o% co%%ect.

Dece'$e% 2ll cco!nt" h(e no%'l $lnce"?

Co''on "toc/ P2


13/13

Dte Acco!nt title n# -%tic!l%" Po"t %ef. De$it C%e#it

CAT-CB Questionnaires (Encoded)

Documents

Transcript of CAT-CB Questionnaires (Encoded)