1) Choose the transactions that are business transactions a) Cash Sales b) Buying a train ticket for admin outing (personal use) c) Withdrawing cash from the bank d) Credit purchases e) Cash sales f) Cash purchases 2) Choose the right definition of Cash Sales and Purchases a) Cash Sales is made when goods are exchanged for a payment in the till (in retail) or payment by debit card. A receipt is given to the customer. b) A Cash sales is made when goods are exchanged for a promise of future payment, usually in 30 days. An invoice is given to the customer. 3) Choose the right answer. Is a Sales Invoice? a) A document that itemises a transaction between a buyer and a seller. A seller invoice can define as the request for payment by the purchaser for goods sold or services provided by the seller. b) Is the tax charged on the sale of goods and services. 4) Choose the right answer. What is a delivery note? a) A document accompanying goods despatched to a quality department explaining the standards b) A seller generated document that authorises a sale to a customer, issued after the receipt of a purchase order. c) A document accompanying goods despatched to a customer explaining what the delivery contains. 5) What is an output tax? a) It is the tax charged on the sale of goods and services b) It is the tax paid on the purchase of goods and services c) It is the charged on the taxable supply of goods and services in the UK by a taxable person in the course of a business carried on by him. 6) Choose the right ones. Rates of VAT in the UK. a) 20 % b) Zero-rated c) 5 % d) 12.5 % 7) What is a taxable person? a) A taxable person is any individual, partnership ,company ,etc who intends to make taxable supplies and is liable to register. b) A taxable person is an individual who intends to do not pay tax.
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Quiz: Business Transactions-Book Keeping Transactions AAT
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