Question 1
Using DEAD CLIC, which side of an account records an increase in an expense?
Correct Answer:
Debit
Question 2
A business pays £400 cash for office rent. What is the correct double entry?
Correct Answer:
Dr Rent £400, Cr Cash £400
Question 3
Which book of prime entry records credit sales of goods?
Correct Answer:
Sales day book
Question 4
A three-column cash book has columns for cash, bank and which third item?
Correct Answer:
Discount
Question 5
The petty cash imprest is £150. During the month £128 was spent. How much is reimbursed at month end to restore the imprest?
Correct Answer:
£128
Question 1
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About this Exam

Prepare with the Higher Accounting Practice Questions - Higher Accounting (C800 76) Exam practice quiz. This question bank includes 100 questions covering calculate, cost, profit, sales, and account. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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Higher Accounting Practice Questions - Higher Accounting (C800 76) Exam

This practice set contains 100 questions from the matching question bank and focuses on calculate, cost, profit, sales, and account. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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