1.

I
nPeacht
reeaccount
ingbackupsar
emadet
othef
oll
owi
ngl
ocat
ion:

a.Thepl
acespeci
fi
edf
ort
heUSBdr
ive.

b.C;
\sagesof
twar
e/Peacht
ree/
company
\[Fi
l
ename]

c.D;
\sagesof
twar
e/Peacht
ree/
company
\[Fi
l
ename]

d.D;
\Peacht
ree/
company
\[Fi
l
ename]

e.None

2.Whi
choft
hef
oll
owi
ngi
snoti
ncl
udedi
nthef
il
ecol
umnofPeacht
reeaccount
ing

a.Opencompany

b.Dat
aver
if
icat
ion

c.Rest
ore

d.Backups

e.Al
l

f
. None

3.Whi
ch oft
he f
oll
owi
ng i
s noti
ncl
uded i
nthe Task col
umn ofPeacht
ree
account
ing

a.Account
ingReconci
l
iat
ion

b.Gener
alj
our
nal
ent
ry

c.Recei
pt

d.Sy
stem

e.Al
lexceptD

f
. None
 4.Whi
choft
hef
oll
owi
ngi
s/ar
enoti
ncl
udedbot
hint
her
epor
tandTaskcol
umnof
Peacht
reeaccount
ing

a.Pay
rol
lEnt
ry

b.Gener
alj
our
nal
ent
ry

c.Recei
pt

d.Sy
stem

e.None

Basedont
hef
oll
owi
ngi
nfor
mat
iongi
vet
heappr
opr
iat
eanswerf
orquest
ion5-
10

UWSSP-
2mai
ntai
nsabankaccountatEt
hiopi
ancommer
cialbank.Thebank
pr
ovi
desabankst
atemental
ongwi
thcancel
edchecksont
hel
astdayeach
mont
h.TheDec/
2023bankst
atementi
ncl
udedt
hef
oll
owi
ngi
nfor
mat
ion.

Bal
anceDec2023 68,
326.
00

Deposi
t 245,
300.
0
0

Checkpr
ocessed 236,
222.
0
0

Ser
vicechar
ge 50.
00

NSFcheck 680.
00

Mont
hly deposi
tint
o sav
ing account 2,
000.
00
deduct
eddi
rect
lybybankf
rom account

Bal
anceDec2023 74,
674.
00

UWSSP-
2gener
all
edgeraccounthadabal
anceof78,
984.
00att
heendofDec2023
Deposi
tout
standi
ng t
otal
ed 8200.
00 and al
lchecks wr
it
ten by UWSSP-
2 wer
e
pr
ocessedbyt
hebankexceptf
ort
hoset
otal
i
ng8,
420.
00.I
naddi
ti
onbi
rr2,
000.
00
checkt
oasuppl
i
ercor
rect
lyr
ecor
dedbyt
hebankwasi
ncor
rect
lyr
ecor
dedbyt
he
UWSSP-
2asa200.
00cr
edi
ttocash.

5.Thecor
rectcashbal
anceperbankst
atementi
s

a.74,
674.
00

b.82,
000.
00

c.74,
453.
00

d.75,
454.
00

e.None

6.Theamountofcheckout
standi
ngwhi
chi
sdeduct
edf
rom bankbal
anceoft
he
booki
sbi
rr

a.8,
200.
00

b.8,
420.
00

c.8,
400.
00

d.8,
000.
00

e.None

7.Theamountofal
ldeduct
ionsi
nor
dert
ogett
hecor
rect
edcashbal
anceoft
he
booki
sbi
rr

a.4,
503.
00

b.4,
480.
00

c.2,
730.
00

d.None

8.Thecor
rect
edcashbal
anceperj
our
nal
is
 a.74,
674.
00

b.82,
000.
00

c.74,
453.
00

d.None

9.Whi
choft
hef
oll
owi
ngcr
edi
taccounti
snotconsi
der
edi
nthededuct
ionf
rom t
he
bal
anceofj
our
nal
accountt
ogetcor
rect
edcashbal
anceofj
our
nal
account

a.Ser
vicechar
ge

b.NSFchecks

c.Tr
ansf
er

d.Er
ror

e.Al
lexceptD

f
. None

10. Whi
choft
hef
oll
owi
ngi
snotdebi
tpar
tofj
our
nal
ent
ry

a.Ser
vicechar
ge

b.NSFchecks

c.Tr
ansf
er

d.Cash

e.Accountpay
abl
e

f
. None

XYf
lourf
act
ory
,VATr
egi
ster
edPLC,sol
d500qui
ntalofwheatf
louratVATExcl
uded
pr
iceofbi
rr400perqui
ntal
.Ithadpur
chased100qui
ntal
sofwheatatVATExcl
uded
pr
iceofbi
rr300f
rom bal
ecooper
ati
veUni
on,aVatRegi
ster
edUni
on,dur
ingt
hesame
mont
h.Thef
act
oryhasal
soI
mpor
tedChemi
cal
sandot
herr
aw mat
eri
alswor
thbi
rr
100,
000.
00(
incl
udi
ngC.
I.
Fandot
herdut
yexcl
udi
ngVAT)f
orf
lourpr
oduct
ioni
nthe
samemont
h.

11. Whati
sthet
otal
amountofVATPay
abl
efort
hegi
venmont
h

a.Br10,
500.
00

b.Br9,
130.
00

c.NoVatpay
abl
ebutVatr
efundofbi
rr4,
500.
00

d.None

12. Whati
sthet
otal
VATr
efundf
ort
hef
act
oryf
ort
hegi
venmont
h

a.Br10,
500.
00

b.BR4,
500.
00

c.Nov
atr
efund

d.None

13. Whati
stheamountofnetpay
mentoft
hef
act
oryf
ort
hegi
venmont
h
assumi
ngt
hatcust
omeri
ssubj
ectt
odeductandcol
l
ect2per
centandv
at
wi
thhol
dsont
hepay
mentday

a.Br160,
500.
00

b.Br41,
500.
00

c.Br161,
000.
00

d.Br165,
000.
00

e.None

14. Whati
stheamountofv
atpai
doni
nputoft
hef
act
oryont
hegi
venmont
h

a.Br19,
500.
00

b.Br15,
100.
00
 c.Br16,
000.
00

d.Br4,
500.
00

e.None

15. Howmuchwi
l
lagov
ernmentor
gani
zat
ioncont
ri
but
etowar
dst
hepensi
on
cont
ri
but
ionf
undofoneofi
tsper
manentempl
oyeeswi
thamont
hlysal
aryofBr
1080.
00,
consi
der
ingt
hecur
rentEt
hiopi
anpensi
onl
aw

a.Br43.
20

b.Br64.
80

c.Br108.
00

d.Br14.
50

e.None

16. Adebi
ttopet
tycashf
undaccountofanent
rymayshow

a.Repl
eni
shmentoft
hef
und

b.Est
abl
i
shmentoft
hef
und

c.I
ncr
ementoft
hebal
anceoft
hef
und

d.AandB

e.BandC

17. Whi
choft
hef
oll
owi
ngaccounti
sanasset

a.Unear
nedI
nsur
ancef
ees

b.I
nsur
ancepay
abl
e

c.I
nsur
anceexpense

d.Pr
epai
dexpense
 18. Thecashr
egi
steroft
hecompanyshowsasal
eofBr2,
500.
00butt
he
countofcashi
nregi
stershowsonl
yBr4,
295.
50.Howi
sthedi
ff
erenceBr4.
50
t
reat
edwhi
l
erecor
dingdai
l
ysal
es

a.Adebi
ttocashshor
tandov
er

b.Acr
edi
ttocashshor
tandov
er

c.Acr
edi
ttocash

d.Acr
edi
ttosal
es

19. I
namont
hper
iod,asset
sofacompanyi
ncr
easedbyBr3,
000.
00and
l
i
abi
l
iti
eswer
edecr
easedbyBr8,
000.
00.t
hedi
rect
ionandchangei
ntheowner
s
capi
tal
fort
heper
iodwi
l
lbe:

a.I
ncr
easedbyBr38,
000.
00

b.Decr
easedbyBr38,
000.
00

c.I
ncr
easedbyBr22,
000.
00

d.Decr
easedbyBr22,
000.
00

20. Jour
nalent
ri
esusedt
obr
ingl
edgeraccount
supt
odat
eandaccur
atei
n
r
esponset
odel
i
ber
atedel
aysofev
ent
sandt
ransact
ionsar
eref
err
edt
oas

a.Adj
ust
ingent
ri
es

b.Cor
rect
ingent
ri
es

c.Cl
osi
ngent
ri
es

d.Openi
ngent
ri
es

Par
tIIwor
koutquest
ionsshowy
ourst
epscl
ear
ly

1.Thecashi
nthebankaccountf
oracompanyatSept
ember30,2016i
ndi
cat
eda
bal
anceofBr30,
600.
00af
terbot
hthecashr
ecei
ptsj
our
nalt
hecheckr
egi
sterf
or
Sept
emberhad been post
ed.The bank st
atementi
ndi
cat
ed a bal
ance ofBr
 40,
650.
30 on Sept
ember 30.Compar
ison of t
he bank st
atement and t
he
accompany
ingcancel
l
edchecksandmemor
andumswi
tht
her
ecor
dsr
eveal
edt
he
f
oll
owi
ngr
econci
l
ingi
tems.

a.Checkout
standi
ngt
otal
edBr8,
889.
50

b.Adeposi
tofBr1,
467.
75r
epr
esent
ingr
ecei
ptsofSept
ember30,
hadbeenmade
t
ool
atet
oappearont
hebankst
atement

c.Thebankhadcol
l
ect
ed(
onbehal
foft
hecompany
)Br3,
110.
00onanot
elef
tfor
col
l
ect
ion.Thef
aceofnot
ewasBr
.3,
000.
00

d.NFScheckr
etur
nedwi
tht
hebankst
atementBr18.
00.Thecheckwasr
ecei
ved
f
rom Abaycompanyf
ort
heset
tl
ementcust
omeronaccount
.

e.Acheckdr
awnf
orBr45.
00hadbeener
roneousl
ychar
gedbyt
hebankasBr
450.
00

f
. Bankser
vicechar
gef
orSept
emberamount
edt
oBr58.
75basedont
heabov
e
i
nfor
mat
ion.

A.Pr
epar
ebankr
econci
l
iat
ionf
orast
heendofSept
embert
hatt
akesbot
hbal
ances
t
oacor
rectbal
ance

B.Recor
dthej
our
nal
ent
ri
est
hatmustbemadebasedont
hebankr
econci
l
iat
ion.

2.DHGEDAf
lourf
act
ory
,VATr
egi
ster
edPLCsol
d500qui
ntalofwheatf
louratVAT
Excl
usi
vepr
iceofBr400perqui
ntal
.Ithadpur
chased100qui
ntal
sofwheatatVAT
Excl
usi
vepr
iceofBr300f
rom bal
ecooper
ati
veuni
on,aVATr
egi
ster
eduni
on,
dur
ingt
hesamemont
h.Thef
act
oryhasal
soi
mpor
tedchemi
cal
sandot
herr
aw
mat
eri
alswor
thBr100,
000.
00(
incl
udi
ngC.
I.
Fandot
herdut
yexcl
udi
ngVAT)f
or
f
lourpr
oduct
ioni
nthesamemont
h.

Requi
red:
Det
ermi
net
heVATpay
abl
e(VATr
efund)f
ort
hegi
venmont
h