2.1 2.2

Which of the following source document should be issued to a customer relating to returned goods?

• Credit note

• Debit note

• Remittance advice

• Invoice

Which of the following document should be issued to a supplier relating to returned goods?

• Credit note

• Debit note

• Remittance advice

• Invoice

Invoices are issued for both cash and credit sales. Is this statement true or false?

• True

• False

Which two of the following are source documents for the accounting system?

• Credit note

• Debit note

• Remittance advice

• Invoice

Which two of the following source documents contained information to be entered into the accounting system?

• Purchase order

• Delivery note

• Goods received note

• Purchase invoice

• Cheque payment to a supplier

Which two of the following are books of original entry?

• Cash book

• Journal

• Sales day book

• Purchase invoices

• Purchase ledger

Which two of the following would be recorded in the cash book?

• Cash sales

• Purchase invoices

• Bank charges

• Purchase return

• Sales invoices

Which two of the following would be recorded in the sales day book?

• Cash sales

• Purchase invoices

• Bank charges

• Sales invoices

When an accountant receives a purchase invoice from a supplier, which two of the following documents should he check accordingly?

• Delivery note

• Purchase order

• Remittance advice

• Goods received note

• Credit note

On 1 May 20X5, the imprest amount is €100. During this month, total payments of £63 have been made. Which amount is needed to reinstate the petty cash balance to the imprest amount at the end of May 20X5?

• £100

• £63

• £37

• £0