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ACC1100 - ACF1100 - Introduction to financial accounting - S2 2025
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Which of the following would not result in revenue received in advance?
If a business pays rent in advance and debits a Prepaid rent account, the business receiving the rent payment will credit:
On October 1, a business borrows $20,000 at a 9% annual interest rate, with interest to be paid when the loan matures next year. What interest expense should be accrued at December 31 and what is the correct entry?
At 30 June, a business owes $1,800 in electricity charges for the month, which will be paid in July. No entry has yet been recorded. What adjusting entry should be made?
At the end of the financial year, accrued salaries owed to employees was understated. Which of the following statements is true?
Which journal entry correctly records accrued income of $3,200 at year-end?
A company lent $10,000 to another business at an annual interest rate of 6% on November 1. No interest has been received by December 31. What adjusting entry should be made for accrued interest income at year-end?
An adjusting entry made to record accrued interest on a loan receivable due next year consists of a:
Which of the following statements is true regarding depreciation?
A vehicle is purchased for $40,000 on 1 July. The company uses the diminishing balance method at 20% per annum. What is the depreciation expense for the second year?