ACCA/CAT

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 13   X has a 40% shareholding in each of the following three companies:

P: X has the right to appoint or remove a majority of the directors of P.

Q: X has significant influence over the affairs of Q.

R: X has the power to govern the financial and operating policies of R.

Which of these companies are subsidiaries of X for financial reporting purposes?

A    Q and R only

B    P and R only

C    P and Q only

D    P, Q and R

14   Which TWO of the following items must be disclosed in the note to the financial statements for intangible assets?

(1)  The useful lives of intangible assets capitalised in the financial statements

(2)  A description of the development projects that have been undertaken during the period

(3)  A list of all intangible assets purchased or developed in the period

(4)  Impairment losses written off intangible assets during the period

A    1 and 4

B    2 and 3

C    3 and 4

D    1 and 2

17   At 30 June 20X5 a company’s allowance for receivables was $39,000. At 30 June 20X6 trade receivables totalled

$517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the

equivalent of 5% of the trade receivables based on past events.

What figure should appear in the income statement for the year ended 30 June 20X6 for receivables expense?

A    $61,000

B    $52,000

C    $22,000

D    $37,000

18   The total of the list of balances in Valley’s payables ledger was $438,900 at 30 June 20X6. This balance did not

agree with Valley’s payables ledger control account balance. The following errors were discovered:

(1)  A contra entry of $980 was recorded in the payables ledger control account, but not in the payables ledger.

(2)  The total of the purchase returns daybook was undercast by $1,000.

(3)  An invoice for $4,344 was posted to the supplier’s account as $4,434.

What amount should Valley report in its statement of financial position for accounts payable at 30 June 20X6?

A    $436,830

B    $438,010

C    $439,790

D    $437,830

19   According to IAS 2 Inventories, which TWO of the following costs should be included in valuing the inventories

of a manufacturing company?

(1)  Carriage inwards

(2)  Carriage outwards

(3)  Depreciation of factory plant

(4)  General administrative overheads

A    1 and 4

B    1 and 3

C    3 and 4

D    2 and 3

20   Prisha has not kept accurate accounting records during the financial year. She had opening inventory of $6,700 and

purchased goods costing $84,000 during the year. At the year end she had $5,400 left in inventory. All sales are

made at a mark up on cost of 20%.

What is Prisha’s gross profit for the year?

A    $13,750

B    $17,060

C    $16,540

D    $20,675

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