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(a) Assets = capital + liabilities (b) capital = assets + liabilities (c) liabilities = assets + capital (d) assets = liabilities – equity ANS: A, 27) A system where a separate cash book is maintained for small payment is ____ (a) single entry (b) imprest (c) float (d) reimbursement ANS: B, 28) An analytical cash book is used to ___ (a) indicate sources of cash received (b) categorise petty cash payment (c) separate cash and bank balance (d) analyse amounts due from debtors ANS: B, 29) The sum of money given to a petty cashier out of which small payments are made is called (a) bonus (b) loan (c) advance (d) float ANS: D, 30) A rent of 250,000 was paid by John to his landlord by cheque. 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ANS: D, 19) Return inwards is also known as____ (a) purchases returns (b) sales returns (c) goods on sale of return (d) goods in transit ANS: B, 20) The account which refers to the tangible assets of a company that is of permanent  nature is the  (a) personal account (b) real account (c) nominal account  (d) cash account ANS: B, 21) The document that is used to acknowledge the acceptance of the return of goods by the seller from the buyer is known as (a) credit note (b) debit note (c) invoice (d) voucher ANS: A, 22) The effect of payment of a liability is that it (a) increases both assets and liabilities (b) increases assets and decrease liabilities (c) decreases assets and increases liabilities (d) decreases both assets and liabilities ANS: D, 23) The term posting in accounting refers to (a) recording entries in the journal (b) transferring the balances in the ledger to the trial balance (c) tracing amounts from the journal to the ledger to find errors (d) transferring entries to the ledger from the journal. 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Chapter 19. c) A statement of financial position as at 30 April 2013. endstream endobj startxref Questions and answers This document is intended to be continually edited and updated as and when new questions are received. Financial analysis is the process of using fi nancial information to assist in investment and fi nancial decision making. 2 Updated from: Top 10 finance officer interview questions with answers To:` Top 52 finance officer interview questions with answers On: Mar 2017 3. (a) realization (b) entity (c) going concern (d) duality ANS: D, 6) The art of collecting, recording, presenting and interpreting accounting data is ___. Technical articles related to the ACCA F7 Financial Reporting examination. This question paper is divided into three sections: Section A – ALL 15 questions are compulsory and MUST be attempted . Older past exams are provided below which comprised 1x 40 mark question and 3 x 20 mark questions. 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