1) The account ((Purchase) used in--------- inventory system and its normal Balance is-----: a) Periodic – Credit b) Perpetual – Credit c) Periodic – Debit d) Perpetual – Debit 2) Khalifa Purchased goods of BD12000 Cash, from Noor company, Under the periodic Inventory System the journal entry recorded is: a) Dr. Merchandise Inventory BD12000/Cr. Cash BD12000 b) Dr. Merchandise Inventory BD12000/Cr. Account Payable-Fatima BD12000 c) Dr. Purchases BD12000/Cr. Cash BD12000 d) Merchandise Inventory BD12000/Cr. Accounts Payable-Noora BD12000 3) Salman Sale goods for BD16,000 to Jassim, terms 4/10, n, 30. If Jassim paid within a discount period, the discount amount is: a) 75 b) 640 c) 80 d) 400 4) On April 7, 2021, Khalid Company received refund from Eman Est, BD150 for returned goods on account purchase Under the periodic system the general journal of this transaction is: a) Dr. Merchandise inventory BD150/Account payable BD150 b) Dr. Account payable BD150 /Cr. Merchandise inventory BD150 c) Dr. Purchases BD 150 /Cr. Account payble BD150 d) Dr. Account payable BD150 /Cr. Purchases returns & Allowances BD150 5) An intermediary that buys products from manufacturers or wholesalers and sells them to consumers. a) Wholesaler b) Merchandiser c) Retailer d) Consumer
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