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EMS Grade 8
Test Description: EMS
Instructions: Answer all questions to get your test result.
1) Which Journal will be used for the borrowed cash from the bank CR or CP
A
CR
B
-
C
CP
D
None
2) Which Journal will be used for Sold merchandise for cash CR or CP
A
CP
B
CR
C
-
D
-
3) Which Journal will be used for paid rent expense CR or CP
A
-
B
CR
C
CP
D
-
4) Which Journal will be used for paid an account payable CR or CP
A
CR
B
CP
C
-
D
-
5) Which Journal will be used for sold common stock for cash CR or CP
A
-
B
CP
C
-
D
CR
6) Which Journal will be used for collected an account receivable CR or CP
A
CP
B
-
C
-
D
CR
7) Definition of receipt Sole properiter
A
Various owners
B
Various shareholders
C
Run by a number of family members
D
Exclusive owner of business
8) Definition of dividends
A
Trading
B
Loss
C
Sum of money paid to shareholders
D
Profit
9) Definition of Budget
A
Loss
B
Your daily expenes
C
An estimate of income and expenditure
D
None
10) Definition of VAT
A
special tax
B
fees
C
Value added Tax
D
Sin tax
*select an answer for all questions
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