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CIMA Exam CIMAPRA17-BA3-1 Topic 1 Question 93 Discussion

Actual exam question for CIMA's CIMAPRA17-BA3-1 exam
Question #: 93
Topic #: 1
[All CIMAPRA17-BA3-1 Questions]

Refer to the Exhibit.

A company is preparing its accounts to 30 April 2006. The latest telephone bill received by the company was dated 31 March and included call charges for the quarter 1 December to 28 February. The amount of the bill for call charges (excluding VAT) was $960. Most of the company's telephone bills are for similar amounts.

Which of the following journal entries should be made to the company's accounts at 30 April 2006?

The journal entries which should be made to the company's accounts at 30 April 2006 is

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Suggested Answer: B

by Janae at Jul 18, 2024, 08:09 PM

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Hildegarde
16 hours ago
Hold on, is this a trick question? I sure hope I don't end up 'accruing' a headache from this one.
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Frank
4 days ago
Why do you think it's C?
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Chantay
6 days ago
Ah, the good old accrual concept strikes again. I better double-check my understanding of that.
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Paulina
6 days ago
I believe the correct answer is C.
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Stephane
8 days ago
Hmm, this question is tricky. I need to really think about the accounting principles involved here.
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Frank
14 days ago
I think the answer is A.
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