MATSEC AM Accounting Practice Questions - Malta Advanced Matriculation (AM) Accounting - AM 01 (2026) Exam

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Under the accruals concept, rent of EUR 12,000 paid for the year to 31 March 2027, when the reporting date is 31 December 2026, results in a year-end prepayment of:

EUR 3,000 EUR 9,000 EUR 12,000 EUR 0

Correct Answer:

EUR 3,000

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