Unit: Financial accounting
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| Sh.“000” | |
| Debit balances: (1 July 2023) Sales ledger | 1,428,000 |
| (1 July 2023) Purchases ledger | 10,500 |
| Credit balances: (1 July 2023) Sales ledger | 40,500 |
| (1 July 2023) Purchases ledger | 553,800 |
| Discounts received | 142,500 |
| Discounts allowed | 209,700 |
| Purchases (including cash purchases of Sh.152,000) | 1,334,000 |
| Cash sales | 618,000 |
| Credit sales | 2,068,200 |
| Credit notes issued to customers | 75,000 |
| Contra settlements | 36,900 |
| Payments to trade payables | 1,159,200 |
| Interest charged by trade payables on overdue accounts | 69,000 |
| Receipts from trade receivables | 1,578,000 |
| Bad debts written off | 37,200 |
| Customer’s dishonoured cheques | 26,100 |
| Interest charged on customers’ overdue accounts | 96,100 |
| Debt collection expenses charged to trade receivables | 10,800 |
| Credit notes received from trade payables | 26,700 |
| Balances as at 31 July 2023: | |
| 14,400 |
| 50,700 |
| Sh. | |
| Debit balance (1 November 2022) | |
| 5,698,000 |
| 36,750 |
| Credit balance (1 November 2022) | |
| 141,750 |
| 2,288,300 |
| Payment to suppliers | 4,057,200 |
| Interest charged by creditors on overdue accounts | 241,500 |
| Receipts from credit customers | 6,223,000 |
| Bad debts written off | 130,200 |
| Customers dishonoured cheques | 91,350 |
| Interest charged to customers on overdue accounts | 336,350 |
| Debt collection expenses charged to debtors | 37,800 |
| Credit notes received from suppliers | 93,450 |
| Discounts received | 498,750 |
| Discounts allowed | 733,950 |
| Purchases (including cash purchases of Sh.532,000) | 4,669,000 |
| Cash sales | 2,163,000 |
| Credit sales | 7,238,700 |
| Credit notes issued to customers | 262,500 |
| Contra settlement | 129,150 |
| Balances as at 30 November 2022: | |
| 50,400 |
| 177,450 |