2016年9月份ACCA考试模拟练习题及答案解析

金程网校小编为大家带来2016年9月份ACCA考试模拟练习题及答案解析，帮助考生加强练习，提升综合应试能力。

A firm listed its debtor5s balances. These totaled $29,175. The balance on the firm's sales ledger control account did not agree with this total. Upon investigation, the following errors were discovered.
1)A credit balance of $80 on one debtor's account in the individual trade receivable ledger had been listed as a debit balance.
2)A debit balance of $67 on another debtor's account in the individual trade receivable ledger had been listed as a credit balance.
3)$220 received from a trade receivables had been entered in the purchases ledger instead of the individual trade receivable ledger.
4)The list of balances had been overcast by $72.
The correct (debit) balance on the sales ledger control account is
A.$28,857
B.$28,870
C.$29,001
D.$29,297

Answer ：A

Carol’s bank statement at 31 October 20x8 shows a balance of $13,40(K She subsequently discovers that the bank has dishonored a customer's cheque for $300 and has charged bank charges of $50, neither of which is recorded in the cash book.
There are unpresented cheques totaling $1,400 and an automatic receipt from a customer of $195 has been recorded as a credit in Carol’s cash book.
Carol’s cash book balance, prior to correcting the errors and omissions, was:
A.$11,455
B.$11,960
C.$12,000
D.$12,155

Answer ：B
Cash book=195*2-300-50=40
Bank statement=13,400-1,400=12,000

A bank reconciliation statement for Alex at 30 Jun 20x5 is being prepared. The following information is available:
1)Bank charges of $2,340 have not been entered in the cash book.
2)The bank statement shows a balance of $200 Dr.
3)Unpresented cheques amounted to $1,250 A direct debit of $250 has not been recorded in the ledger accounts
4)A bank error has resulted in a cheque for $97 being debited to Alex’s account instead of John’s account
5)Cheque received but not yet banked amounted to $890
The final balance in the cash book after all necessary adjustment should be
A.$463 Dr
B.$463 Cr
C.$63 Cr
D.$63 Dr

Answer ：B
Bank: (200) +(1,250)+97+890=(463)

V Co’s balance on the payables control account at 30 September 2015 of $147,000 does not agree to the total of the list of payables ledger balances. The following errors have been found:
1)A credit note from a supplier for $250 has been omitted from the purchase day book
2)An invoice for $75 has been posted twice to the supplier’s account on the payables ledger
3)Cash paid to suppliers of $32,000 has been posted to the payables control account as $23,000
What is the total on the payables control account after all errors have been corrected?
A$146,925
B$137,750
C$137,675
D$137,825

Answer B: 
$137,750 ($147,000 - $250 - $9,000)

备考ACCA练习真题很重要，小编为大家整理了历年ACCA考试真题，有需要的同学填写下面信息免费索取资料哦。

填写资料，我们会在两天之内发送上述资料给你

ACCA官方QQ群：263939483
ACCA微信号：上海交大ACCA