Service Ind GJ: Question Preview (ID: 8825)


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Mary paid phone bill $400 (GST Incl). Dr what account/s?
a) Dr Phone 363.64 Dr GST Rec'ble 36.36 b) Dr Phone 400 Dr GST Rec'ble 40 c) Dr Phone 363.64 Dr GST Pay'ble 36.36 d) Dr Phone 400 Dr GST Pay'ble 40
Jack billed clients $350 (GST-Excl). What account/s credited?
a) Cr Fees 350 Cr GST Pay'ble 35 b) Cr Fees 350 Cr GST Rec'ble 35 c) Cr Fees 318.18 GST Pay'ble 31.82 d) Cr Fees 318.18 GST Rec'ble 31.82
John rec'd $ from his clients for last month's bill of $500. What is Dr?
a) Dr Bank 500 b) Dr Bank 454.55 Dr GST Rec'ble 45.45 c) Dr A/R 500 d) Dr A/R 454.55 Dr GST Pay'ble 45.45
Ivan paid wages to his staff of $1,000 (net). What is Cr?
a) Cr Bank 1,000 b) Cr Bank 1,100 c) Cr Wages 1,000 d) Cr Wages 909.09 Cr GST Rec'ble 90.91
Cathy purchased stationery on credit $260 (total bill). What is Cr?
a) Cr A/P 260 b) Cr A/P 236.36 Cr GST Pay'ble 23.64 c) Cr A/P 236.36 Cr GST Rec'ble 23.64 d) Cr Stationery 236.36 Cr GST Rec'ble 23.64
Frank paid for a lawn mowers purchased on credit last months: $1,100. What is Dr?
a) Dr A/P 1,100 b) Dr Cash at Bank 1,100 c) Dr Lawn Mower 1,100 d) Dr Lawn Mower 1,000 Dr GST Rec'ble 100
Debra received $40 from a customer for a new hair-cut. What is Dr?
a) Dr Bank 40 b) Dr Hairdressing Services 40 c) Dr Hairdressing Services 36.36 Dr GST Rec'ble 3.64 d) Dr Bank 36.36 Dr GST Rec'ble 3.64
Mike purchased new tools on credit for $2,500 (GST-Excl). What is dr?
a) Dr Tools 2500 Dr GST Rec'ble 250 b) Dr Tools 2500 Dr GST Payable 250 c) Dr Tools 2272.73 Dr GST Rec'ble 227.27 d) Dr A/R 2272.73 Dr GST Payable 227.27
Harry billed a client for $1,100 (plus GST). What is Cr?
a) Cr Fees 1,100 Cr GST Payable 110 b) Cr Fees 1,000 Cr GST Payable 100 c) Cr A/R 1,100 Cr GST Payable 110 d) Cr A/R 1,000 Cr GST Payable 100
Vicki took $5,500 cash from her business for personal expenses. What is Dr?
a) Dr Drawings 5,500 b) Dr Drawings 5,000 Dr GST Rec'ble 500 c) Dr Cash 5,500 d) Dr Cash 5,000 Dr GST Rec'ble 500
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