Form 4 MCQ answers

Books of Original Entry http://www.MegaShare.com/?r=JournalMCQ
1. D （其他的都是Journal）
2. B ( goods supplied to customer)
3. B (supported by)
4. C (Sells goods to customer, 在customer book is Purchases Journal, Firm book is Sales)
5. B (purchased of fixed assets on credit)
6. A (应该在purchases and sales journals, 不是General Jousnal) (D的correction of error 改正错误你们还没学过，但它是属于G.J.)
7. C (cash discount 鼓励encourage顾客latter(后者)还钱)
8. C (trade discount recorded in Purchases and Sales Journal)
9. A (source document Purchases Journal)
10. B (Returns Outwards, 退货给supplier)
11. C (credit sales, original给customer, duplicate 副本自己收)
12. B (Sales Journal)
13. B (Returns Inwards Journal，customer退货，original credit note for curtomers, carbon copy副本自己收)
14. D (R is supplier, W is customer, sends back = returns inwards in R’s book)
15. C (prime entry = journal)
16. C (Sales Ledger)
17. A (e.g.: trade discount已经在journal计算，减少ledger 的步骤)
18. D (cash book is journal+ledger)
19. B (cash discount)
20. D (purchases returns)
21. C (Jame is customer, Tom is supplier, Purchases Returns mean Jame returned goods to Tom)
22. B Sales Account change to Sales Journal
23. C (因为Huang 里面有Sales + Discount allowed)
24. A (sales returns)
25. D (customer account, debit balance = debtor欠的钱)