LCCIEB會(huì)計(jì)簿記考試真題SERIES 2 EXAMINATION

1、MHE30133NBHMHE30133NBHSERIES 2 EXAMINATION 2000BOOK-KEEPINGFIRST LEVEL(Code No: 1006)MONDAY 10 APRIL_Instructions to Candidates(a)The time allowed for this examination is 2 hours 30 minutes.(b)Answer all 4 questions.(c)All questions carry equal marks.(d)Candidates are advised to study the “REQUIRED”

2、 section of each question carefully. They should then extract from the information supplied the data required for their answers.(e)All answers must be clearly and correctly numbered but need not be in numerical order.(f)Your answers should be written in blue or black ink/ballpoint. Pencil may be use

3、d only for graphs, charts, diagrams, etc.(g)Presentation is important and marks may be lost through lack of neatness.(h)Candidates may use calculators provided the calculators give no printout, have no word display facilities, are silent and cordless. The provision of batteries and responsibility fo

4、r their condition must rest with the candidate.(i)Workings must be shown._1006/2/001MH E 1006 2 R BH>f2EW9W6g2?hTU3E8EW5X#QUESTION 1Delia Tremett commenced in business on 1 April Year 9. She decided to offer to credit customers a cash discount of 2% for payment within 14 days of the sale or 1% fo

5、r payment within 15 to 30 days.The following details are from the books of Delia Tremett:Year 9 2 AprilBought goods on credit from County Services at a list price of £480, subject to a trade discount of 10% and a cash discount of 2% for payment within 30 days. 4 AprilSold goods on credit t

6、o M Foxley at a list price of £320, subject to a trade discount of 12%. 7 AprilSold goods on credit to K Weston, at a list price of £480, subject to a trade discount of 12%.10 AprilK Weston returned goods purchased on 7 April with a list price of £80.13 AprilBought goods on credit fro

7、m Kingseast Limited at a list price of £360, subject to a trade discount of 15% and a cash discount of 2% for payment within 14 days or 1% for payment within 15 to 30 days.20 AprilSold goods to M Foxley at a list price of £600, subject to a trade discount of 15%.21 AprilReceived a cheque f

8、rom M Foxley in settlement of the invoice dated 4 April.24 April Sent Kingseast Limited a cheque in settlement of the invoice dated 13 April.29 AprilSent County Services a cheque in settlement of the invoice dated 2 April.30 AprilReceived a cheque from M Foxley in settlement of the invoice dated 20

9、April.REQUIRED(a)Show the entries for the above transactions in the:(i)Purchases Day Book(ii)Sales Day Book(iii)Sales Returns Day Book(7 marks)(b)From the above transactions, record the entries in the accounts of the two debtors and two creditors. Balance the accounts at 30 April Year 9.(15 mar

10、ks)(c)Show the transfer of the totals of the three Day Books to the respective General Ledger Accounts at 30 April Year 9.(3 marks)(Total 25 marks)1006/2/003QUESTION 2James Moorhead, a trader, had the following transactions during the financial year ended 31 December Year 5.(1)17 MayPurchased a

11、 motor vehicle for £13,700 from Cheshunt Motors. James Moorhead paid a deposit of £4,000 by cheque, the balance of the purchase being on credit.(2)23 JulyHenry Small, a debtor, paid £270 towards a debt of £630. The balance of the debt was written off as irrecoverable.(3)11 OctJam

12、es Moorhead took from stock, for his own private use, goods which had been purchased during Year 5, for £510.At 31 December Year 5, James Moorhead prepared a Trial Balance but it did not balance. After investigation he found the following errors:(4)A payment of £738 to a creditor, T Larken

13、, had been posted to another creditors account in the name of K Ladburn.(5)The payment by cheque of an invoice for £465 for motor vehicle repairs had been recorded correctly in the Cash Book but had been debited to Motor Vehicles Account.(6)The total of the discount column on the credit side of

14、 the Cash Book, £63, had been posted to the debit of Discount Received Account.(7)Rent receivable of £650 for the month of November had been correctly entered in the Cash Book but was posted to the credit of Rent Payable Account.REQUIREDPrepare Journal entries, without narrations:(a)to rec

15、ord each of the transactions (1), (2) and (3)(b)to correct, at 31 December Year 5, the errors stated in (4), (5), (6) and (7).(25 marks)QUESTION 3On 1 May Year 4, the Cash Book balances of Claire Stewart, a trader, were:Cash£236Bank(Current Account) £6,154 (Dr)During May Year 4, the follow

16、ing transactions took place:(1)Cheques were received from the following debtors who all took advantage of the cash discount availableAmountCash discountAmountowedallowedreceived££17 MayT Lake3202%31221 MayW Ruscombe9605%91227 MayN Paul2402%23429 MayF Anderson1,2805%1,216(2)Cheques were pai

17、d to the following suppliers; and Claire Stewart took advantage of the cash discount availableAmountCash discountAmountowedallowedpaid££22 MayR Felton5602%54628 MayK Dougall7405%70329 MayD Beaney2802%273(3)Cash payments£ 7 MayStationery7812 MayInto bank80014 MayDrawings10020 MayInto b

18、ank1,50026 MayInto bank1,800(4)Other payments made by cheque£10 MayEquipment repairs14530 MaySalaries412(5)Cash sales amounted to£11 May98019 May1,76025 May1,920In addition, on 27 May Claire Stewart drew a cheque for £5,000 on the firms Current Account and paid this into the firms Dep

19、osit Account at the bank.1006/2/005CONTINUED ON NEXT PAGEQUESTION 3 CONTINUEDREQUIRED(a)Write up the 3-column Cash Book of Claire Stewart for May Year 4, bringing down the closing balances.(22 marks)(b)Prepare the Bank Deposit Account for May Year 4 in the General Ledger. On 1 May Year 4 the balance

20、 on the Bank Deposit Account was £11,208 (Dr)(3 marks)(Total 25 marks)QUESTION 4The following Trial Balance was extracted from the books of Tim Paradine at 30 June Year 6:Dr Cr£ £Stock, 1 July Year 54,612Purchases and sales147,380212,630Returns inwards and outwards3403,962Debtors and

21、creditors36,3508,520Bank5,510Cash in hand125Fixtures and fittings at cost21,400Provision for depreciation on fixtures and fittings5,350Motor vehicles at cost36,000Provision for depreciation on motor vehicles7,200Discounts3,6401,620Wages and salaries32,240Insurances3,680Motor vehicle running costs4,790Advertising1,100Bad debts written off730Provision for doubtful debts960Drawings15,600Capital              73,2