20. A supplier invoice is recorded in the purchases journal as R2 920 instead of R2 290. The error will be detected: (a) when the trial balance is drawn up

(b) when the creditors control account is reconciled to the list of balances in the creditors ledger (c) when the debtors control account is reconciled to the list of balances in the debtors ledger (d) when the creditor's statement is reconciled to the creditor's account in the creditors ledger (e) by none of the above procedures, but by mere coincidence

21. If the purchases journal is under-cast by R1 000, the error will be detected: (a) when the trial balance is taken out (b) when the debtors control account is reconciled with the list of balances in the debtors ledger (c) when the creditors control account is reconciled with the list of balances in the credit ledger (d) by none of the above procedures, but by mere coincidence 22. The rule for debits and credits is: (a) debit assets, credit liabilities (b) debit the receiver, credit the provider (c) debit expenses, credit liabilities (d) debit assets, credit income 23. The purpose of trial balance is to test the: (a) balances of the accounts (b) accounting correctness of the entries (c) mathematical correctness of the entries (d) accounting and mathematical correctness of the entries 24. The income statement is a: (a) list of balances at the end of a certain period (b) summary of assets, liabilities and capital for a certain period (c) summary of income and expense accounts for a certain period (d) list of debit and credit balances at the end of a certain period 25. The balance sheet is a: (a) list of balances at the end of a certain period (b) summary of income and expense accounts for a certain period (c) summary of assets, liabilities and equity accounts at a certain date (d) list of debit and credit balances at a certain date 26. The owner of Job Stores took paint from stock for general shop repairs. The account to be debited is: (a) drawings (b) repairs (c) consumable stores (d) purchases 27. Smart Cleaners issued an invoice to Grand Hotel for cleaning of linen, R1 000. The double entry in the books of Smart Cleaners is:

(a) Dr. Grand Hotel, Cr. Services Rendered (b) Dr. Service Fees, Cr. Grand Hotel (c) Dr. Smart Cleaners, Cr. Grand Hotel (d) Dr. Grand Hotel, Cr. Cleaning material 28. Entries in the Sales Journal would be made from: (a) original invoice (b) duplicate invoice (c) original credit note

29. Entries in the Purchases Return Journal would be made from the: (a) original invoice (b) duplicate debit note (c) original credit note (d) duplicate credit note 30. The total of the purchases journal is posted to: (a) Dr. purchases, Cr. debtor control (b) Dr. debtors control, Cr. purchases (c) Dr. creditors control, Cr. purchases (d) Dr. purchases, Cr. creditors control 31. The total of the sales return journal is posted to: (a) Dr. sales, Cr. debtor control (b) Dr. sales, Cr. creditors control (c) Dr. debtors control, Cr. sales (d) Dr. sales, Cr. sales return 32. The total of the discount column in the cash receipts journal is posted as follows: (a) Discount Allowed Bank xx (b) Discount Allowed Debtors xx (c) Discount Received Creditors xx (d) Discount Allowed Debtors xx 33. Opening stock for the year is entered in: (a) the pre-closing trial balance of the current year (b) the post-closing trial balance of the current year (c) a) and b) (d) none of the above 34. Closing stock is entered in:

(a) the pre-closing trial balance of the current year (b) the post-closing trial balance of the current year (c) (a) and (b) (d) none of the above (d) duplicate receipt