{"id":4130,"date":"2026-06-19T02:24:57","date_gmt":"2026-06-19T02:24:57","guid":{"rendered":"https:\/\/www.genesisorigo.com\/?page_id=4130"},"modified":"2026-09-09T08:37:23","modified_gmt":"2026-09-09T08:37:23","slug":"lcci-preassessment","status":"publish","type":"page","link":"https:\/\/www.genesisorigo.com\/zh\/lcci-preassessment\/","title":{"rendered":"LCCI \u9884\u8bc4\u4f30"},"content":{"rendered":"<style>.go-preasm-wrap{--navy:#0D1B3E;--gold:#C5A572;--purple:#7C3AED;--magenta:#C026D3;--lav:#F5F0FF;--ink:#1F2937;--muted:#6B7280;--line:#E5E1EF;--ok:#15803D;--okbg:#ECFDF3;--bad:#B91C1C;--badbg:#FEF2F2;--amber:#B45309;--amberbg:#FFFBEB;font-family:'Plus Jakarta Sans',system-ui,-apple-system,Segoe UI,Roboto,sans-serif;color:var(--ink);line-height:1.65;max-width:900px;margin:0 auto;padding:0 18px 56px}.go-preasm-wrap *{box-sizing:border-box}.go-preasm-wrap h1,.go-preasm-wrap h2,.go-preasm-wrap h3,.go-preasm-h2,.go-preasm-h3{font-family:'Cormorant 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.go-preasm-q-status:after{content:\"Incorrect \u2014 correct answer highlighted\";color:var(--bad)}.go-preasm-form-review .go-preasm-q[data-answer=\"A\"] .go-preasm-opt:nth-child(1),.go-preasm-form-review .go-preasm-q[data-answer=\"B\"] .go-preasm-opt:nth-child(2),.go-preasm-form-review .go-preasm-q[data-answer=\"C\"] .go-preasm-opt:nth-child(3),.go-preasm-form-review .go-preasm-q[data-answer=\"D\"] .go-preasm-opt:nth-child(4){border-color:var(--ok);background:var(--okbg)}.go-preasm-form-review .go-preasm-q[data-answer=\"A\"] .go-preasm-opt:nth-child(1) .go-preasm-opt-letter,.go-preasm-form-review .go-preasm-q[data-answer=\"B\"] .go-preasm-opt:nth-child(2) .go-preasm-opt-letter,.go-preasm-form-review .go-preasm-q[data-answer=\"C\"] .go-preasm-opt:nth-child(3) .go-preasm-opt-letter,.go-preasm-form-review .go-preasm-q[data-answer=\"D\"] .go-preasm-opt:nth-child(4) .go-preasm-opt-letter{background:var(--ok);border-color:var(--ok);color:#fff}.go-preasm-form-review .go-preasm-q[data-correct=\"no\"] .go-preasm-opt:has(input:checked){border-color:var(--bad);background:var(--badbg)}.go-preasm-form-review .go-preasm-q[data-correct=\"no\"] .go-preasm-opt:has(input:checked) .go-preasm-opt-letter{background:var(--bad);border-color:var(--bad);color:#fff}@media (max-width:640px){.go-preasm-hero{padding:34px 22px 30px;border-radius:14px}.go-preasm-q{padding:16px 16px 14px}.go-preasm-scorecard{padding:28px 22px}.go-preasm-scorecard-grid{grid-template-columns:1fr}.go-preasm-score-row{grid-template-columns:1fr auto;grid-template-areas:\"l v\" \"b b\"}.go-preasm-score-row-label{grid-area:l}.go-preasm-score-row-val{grid-area:v}.go-preasm-score-row-bar{grid-area:b}.go-preasm-grade-row{grid-template-columns:1fr 1fr;font-size:13.5px}.go-preasm-grade-head{display:none}.go-preasm-submit-bar{flex-direction:column;align-items:stretch}.go-preasm-btn-primary{width:100%}}@media (prefers-reduced-motion:reduce){.go-preasm-wrap *{transition:none!important}}@media print{.go-preasm-submit-bar,.go-preasm-review-controls,.go-preasm-instructions{display:none!important}.go-preasm-scorecard{background:#fff;color:var(--navy);border:1px solid var(--line)}.go-preasm-score-row-bar{background:#eee}}<\/style>\n<div class=\"go-preasm-wrap\">\n<section class=\"go-preasm-hero\">\n<div class=\"go-preasm-hero-inner\"><img decoding=\"async\" class=\"go-preasm-logo lazyload\" data-src=\"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2026\/09\/GO-Logo-without-wording.png\" alt=\"Genesis Origo\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1000px; --smush-placeholder-aspect-ratio: 1000\/1000;\" \/><\/p>\n<div class=\"go-preasm-hero-eyebrow\">LCCI Level 2 \u2014 Self-Diagnostic Assessment<\/div>\n<h1 class=\"go-preasm-hero-title\">Are you ready for<br \/>LCCI Level 3?<\/h1>\n<p class=\"go-preasm-hero-sub\">A 45-question diagnostic across Bookkeeping, Cost Accounting and Business Calculations. Take it to find out whether to sit Level 2 first or progress straight to Level 3.<\/p>\n<div class=\"go-preasm-hero-meta\">\n<div class=\"go-preasm-meta-item\"><svg class=\"go-preasm-meta-icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><polyline points=\"12 7 12 12 15 14\"\/><\/svg><span><strong>90 minutes<\/strong> suggested<\/span><\/div>\n<div class=\"go-preasm-meta-item\"><svg class=\"go-preasm-meta-icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M9 11l3 3 8-8\"\/><path d=\"M21 12v7a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2V5a2 2 0 0 1 2-2h11\"\/><\/svg><span><strong>45 questions<\/strong>, multiple choice<\/span><\/div>\n<div class=\"go-preasm-meta-item\"><svg class=\"go-preasm-meta-icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 2l3 7h7l-5.5 4.5L18 21l-6-4-6 4 1.5-7.5L2 9h7z\"\/><\/svg><span><strong>Pass mark 80%<\/strong> (36 of 45)<\/span><\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"go-preasm-callout\">\n<div class=\"go-preasm-callout-mark\">Purpose<\/div>\n<p>This assessment is a self-diagnostic tool to help you decide whether to sit for LCCI Level 2 (Bookkeeping, Cost Accounting and Business Calculations) or to progress directly to LCCI Level 3. <strong>Score 80% or above<\/strong> and you are likely ready for Level 3. <strong>Score below 80%<\/strong> and we strongly recommend Level 2 to consolidate the foundations first.<\/p>\n<\/section>\n<section class=\"go-preasm-instructions\">\n<h2 class=\"go-preasm-h2\">Instructions to candidates<\/h2>\n<ol class=\"go-preasm-steps\">\n<li><strong>Attempt all 45 questions.<\/strong> Each carries equal marks.<\/li>\n<li>The paper has three sections of 15 questions: Bookkeeping (Q1\u2013Q15), Cost Accounting (Q16\u2013Q30), Business Calculations (Q31\u2013Q45).<\/li>\n<li>For each question, select the <strong>one best answer<\/strong> (A, B, C or D).<\/li>\n<li>You may use a non-programmable calculator. No workings need to be shown.<\/li>\n<li>Suggested time: <strong>90 minutes<\/strong> (approximately 2 minutes per question).<\/li>\n<li>Click <strong>Reveal my score<\/strong> at the end. Marking is automatic and instant.<\/li>\n<\/ol>\n<\/section>\n<form id=\"go-preasm-form\" class=\"go-preasm-form\" novalidate onsubmit=\"return false;\">\n<section class=\"go-preasm-section\" data-section=\"A\">\n<div class=\"go-preasm-section-head\">\n<div class=\"go-preasm-section-mark\">Section A<\/div>\n<h2 class=\"go-preasm-section-title\">Bookkeeping<\/h2>\n<p class=\"go-preasm-section-desc\">Questions 1\u201315 &nbsp;\u2022&nbsp; Select the best answer for each.<\/p>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"1\" data-topic=\"Double entry \u2014 principles\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q1<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">Which of the following is the correct double entry to record the purchase of office equipment on credit from Beta Suppliers?<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q1\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">Dr Cash; Cr Office equipment<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q1\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">Dr Office equipment; Cr Beta Suppliers<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q1\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">Dr Beta Suppliers; Cr Office equipment<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q1\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">Dr Office equipment; Cr Cash<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"2\" data-topic=\"Books of prime entry\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q2<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">A credit note received from a supplier for goods returned should be recorded in which book of prime entry?<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q2\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">Sales day book<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q2\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">Sales returns day book<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q2\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">Purchases day book<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q2\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">Purchases returns day book<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"3\" data-topic=\"Cash book and discounts\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q3<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">A business pays a supplier $980 in full settlement of an invoice of $1,000. The $20 difference is best described as:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q3\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">Trade discount received<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q3\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">Cash discount received<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q3\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">Trade discount allowed<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q3\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">Cash discount allowed<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"4\" data-topic=\"Petty cash\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q4<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">A business operates an imprest petty cash system with a float of $200. During the month, total expenditure recorded was $156. The reimbursement required to restore the imprest is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q4\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$44<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q4\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$156<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q4\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$200<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q4\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$356<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"5\" data-topic=\"Control accounts\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q5<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">The opening balance on the sales ledger control account was $24,500. During the month: credit sales $86,000; receipts from credit customers $79,400; discounts allowed $1,100. The closing balance on the sales ledger control account is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q5\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$28,000<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q5\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$30,000<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q5\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$32,200<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q5\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$190,000<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"6\" data-topic=\"Bank reconciliation\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q6<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">The bank statement shows a credit balance of $4,200. Unpresented cheques total $850 and uncredited deposits are $1,300. The balance per the cash book should be:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q6\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$3,750<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q6\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$4,650<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q6\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$5,500<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q6\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$6,350<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"7\" data-topic=\"Trial balance\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q7<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">Which of the following accounts would normally have a credit balance in the trial balance?<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q7\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">Drawings<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q7\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">Discount received<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q7\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">Carriage inwards<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q7\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">Returns inwards<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"8\" data-topic=\"Correction of errors\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q8<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">The bookkeeper recorded the purchase of a new motor vehicle as: Dr Repairs $500; Cr Cash $500. This is an example of:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q8\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">Error of omission<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q8\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">Error of commission<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q8\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">Error of principle<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q8\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">Error of original entry<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"9\" data-topic=\"Suspense account\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q9<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">The trial balance failed to agree because the total of the discount allowed column in the cash book ($340) was not posted to the ledger. The correcting journal is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q9\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">Dr Discount allowed $340; Cr Suspense $340<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q9\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">Dr Suspense $340; Cr Discount allowed $340<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q9\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">Dr Discount allowed $680; Cr Suspense $680<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q9\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">Dr Suspense $340; Cr Discount received $340<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"10\" data-topic=\"Accruals and prepayments\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q10<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">At the year-end, rent of $1,200 has been paid in advance and electricity of $450 is owing. The combined effect of these adjustments on profit for the year is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q10\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">Increase profit by $750<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q10\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">Decrease profit by $750<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q10\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">Increase profit by $1,650<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q10\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">Decrease profit by $1,650<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"11\" data-topic=\"Depreciation\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q11<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">A motor vehicle was purchased on 1 January 2024 for $24,000. It has an estimated residual value of $4,000 and a useful life of 5 years. Using the straight-line method, the carrying amount at 31 December 2025 is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q11\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$14,400<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q11\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$16,000<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q11\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$18,400<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q11\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$20,000<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"12\" data-topic=\"Bad debts and doubtful debts\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q12<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">A business has trade receivables of $48,000 at the year-end and wishes to maintain an allowance for doubtful debts of 4%. The current allowance is $1,500. The charge (credit) to the income statement is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q12\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$420 increase in expense<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q12\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$420 decrease in expense<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q12\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$1,920 increase in expense<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q12\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$1,920 decrease in expense<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"13\" data-topic=\"Inventory valuation\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q13<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">According to IAS 2 Inventories, inventory should be valued at:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q13\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">Cost price<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q13\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">Net realisable value<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q13\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">The lower of cost and net realisable value<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q13\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">The higher of cost and net realisable value<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"14\" data-topic=\"Final accounts \u2014 sole trader\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q14<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">A sole trader has the following information for the year: sales $120,000; opening inventory $8,000; purchases $72,000; closing inventory $10,000. The gross profit for the year is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q14\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$40,000<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q14\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$48,000<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q14\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$50,000<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q14\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$58,000<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"15\" data-topic=\"Partnership accounts\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q15<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">In a partnership appropriation account, interest on capital is best described as:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q15\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">An expense in the income statement<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q15\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">An appropriation of profit<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q15\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">A liability of the partnership<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q15\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">Drawings by the partner<\/span><\/label><\/div>\n<\/div>\n<\/section>\n<section class=\"go-preasm-section\" data-section=\"B\">\n<div class=\"go-preasm-section-head\">\n<div class=\"go-preasm-section-mark\">Section B<\/div>\n<h2 class=\"go-preasm-section-title\">Cost Accounting<\/h2>\n<p class=\"go-preasm-section-desc\">Questions 16\u201330 &nbsp;\u2022&nbsp; Select the best answer for each.<\/p>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"16\" data-topic=\"Cost classification\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q16<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">Which of the following is best classified as a fixed cost?<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q16\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">Direct materials used in production<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q16\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">Sales commission paid per unit sold<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q16\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">Rent of the factory building<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q16\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">Electricity charged per unit consumed<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"17\" data-topic=\"Cost classification \u2014 elements\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q17<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">Prime cost is best defined as:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q17\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">Direct materials + direct labour + direct expenses<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q17\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">Direct materials + direct labour + production overheads<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q17\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">Direct materials + direct labour only<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q17\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">All production costs incurred<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"18\" data-topic=\"Material costing \u2014 FIFO\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q18<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">The following inventory movements occurred during May for component X: 1 May opening inventory 100 units at $5.00 each; 8 May purchased 200 units at $6.00 each; 15 May issued 250 units to production. Using the FIFO method, the cost of the 15 May issue is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q18\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$1,250<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q18\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$1,400<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q18\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$1,450<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q18\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$1,500<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"19\" data-topic=\"Material costing \u2014 EOQ\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q19<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">The Economic Order Quantity (EOQ) is the order size that minimises:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q19\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">Total purchase cost only<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q19\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">Total holding cost only<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q19\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">Total ordering cost only<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q19\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">The combined total of ordering and holding costs<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"20\" data-topic=\"Stock control levels\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q20<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">The following data relate to component Y: maximum usage 80 units per day; minimum usage 40 units per day; maximum lead time 12 days; minimum lead time 6 days. The reorder level is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q20\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">240 units<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q20\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">480 units<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q20\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">720 units<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q20\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">960 units<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"21\" data-topic=\"Labour costing \u2014 piecework\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q21<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">An employee is paid $0.80 per unit produced, with a guaranteed minimum wage of $200 per week. In a week in which she produced 220 units, her gross wage is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q21\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$176<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q21\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$200<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q21\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$220<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q21\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$376<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"22\" data-topic=\"Overheads \u2014 absorption\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q22<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">Budgeted production overheads are $80,000 and budgeted direct labour hours are 16,000. Actual production overheads incurred were $82,000 and actual direct labour hours worked were 15,500. Using a direct labour hour overhead absorption rate, the overhead absorbed is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q22\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$77,500<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q22\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$80,000<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q22\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$82,000<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q22\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$85,161<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"23\" data-topic=\"Overheads \u2014 apportionment\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q23<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">The most appropriate basis for apportioning factory canteen costs between cost centres is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q23\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">Floor area occupied by each cost centre<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q23\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">Net book value of machinery in each cost centre<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q23\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">Number of employees in each cost centre<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q23\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">Direct labour hours worked in each cost centre<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"24\" data-topic=\"Job costing\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q24<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">Job 412 incurred the following costs: direct materials $1,200; direct labour 40 hours at $12 per hour; overheads are absorbed at 150% of direct labour cost. The total cost of Job 412 is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q24\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$1,680<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q24\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$2,400<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q24\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$2,820<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q24\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$3,120<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"25\" data-topic=\"Process costing\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q25<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">Process A had the following data for the period: input 2,000 units costing $24,000; conversion costs $16,000; normal loss 5% of input, with scrap value of $4 per unit; actual output equalled expected output (no abnormal loss or gain). The cost per unit of good output is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q25\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$20.00<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q25\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$20.84<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q25\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$21.05<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q25\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$22.00<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"26\" data-topic=\"Marginal vs absorption costing\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q26<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">The difference between profit reported under absorption costing and marginal costing is due to:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q26\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">Different treatment of variable production costs<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q26\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">Different treatment of fixed production overheads in inventory<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q26\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">Different sales values used<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q26\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">Different selling and administration costs<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"27\" data-topic=\"Break-even analysis\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q27<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">A product sells for $40 per unit with variable costs of $25 per unit. Fixed costs are $90,000 per period. The break-even point in units is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q27\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">2,250 units<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q27\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">3,600 units<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q27\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">6,000 units<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q27\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">9,000 units<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"28\" data-topic=\"CVP \u2014 target profit\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q28<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">A product has a contribution to sales ratio of 40% and fixed costs of $60,000 per period. The sales revenue required to earn a profit of $20,000 is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q28\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$150,000<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q28\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$200,000<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q28\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$250,000<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q28\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$300,000<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"29\" data-topic=\"Budgeting\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q29<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">For most manufacturing businesses, the principal budget factor (key budget factor) is normally:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q29\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">Cash availability<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q29\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">Sales demand<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q29\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">Production capacity<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q29\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">Material availability<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"30\" data-topic=\"Service costing\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q30<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">Which of the following is the most appropriate cost unit for a hotel?<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q30\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">Cost per guest<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q30\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">Cost per occupied room per night<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q30\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">Cost per booking received<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q30\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">Cost per square metre of the hotel<\/span><\/label><\/div>\n<\/div>\n<\/section>\n<section class=\"go-preasm-section\" data-section=\"C\">\n<div class=\"go-preasm-section-head\">\n<div class=\"go-preasm-section-mark\">Section C<\/div>\n<h2 class=\"go-preasm-section-title\">Business Calculations<\/h2>\n<p class=\"go-preasm-section-desc\">Questions 31\u201345 &nbsp;\u2022&nbsp; Select the best answer for each.<\/p>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"31\" data-topic=\"Percentages and commission\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q31<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">A sales representative earns a basic salary of $1,800 per month plus commission of 4% on all sales above $20,000. In a month with total sales of $45,000, her total earnings are:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q31\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$1,800<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q31\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$2,600<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q31\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$2,800<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q31\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$3,600<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"32\" data-topic=\"Ratio and proportion\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q32<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">Profits of $84,000 are to be shared between partners A, B and C in the ratio 3 : 4 : 5. B&rsquo;s share of the profit is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q32\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$21,000<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q32\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$28,000<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q32\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$35,000<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q32\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$42,000<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"33\" data-topic=\"Mark-up\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q33<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">An item is sold for $84, having been marked up by 40% on cost. The cost price of the item is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q33\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$50.40<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q33\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$58.80<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q33\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$60.00<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q33\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$117.60<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"34\" data-topic=\"Margin\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q34<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">A product is sold for $120 and the gross profit margin is 25% of selling price. The cost of the product is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q34\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$30.00<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q34\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$90.00<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q34\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$96.00<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q34\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$150.00<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"35\" data-topic=\"Trade discounts\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q35<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">The list price of goods is $8,000. A trade discount of 15% is given, followed by a further quantity discount of 5% on the net price. The invoice value (before any cash discount) is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q35\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$6,400.00<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q35\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$6,460.00<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q35\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$6,800.00<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q35\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$7,200.00<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"36\" data-topic=\"Cash discounts\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q36<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">An invoice of $5,000 carries credit terms of &ldquo;3\/10, n\/30&rdquo;. The customer pays on day 9 after the invoice date. The amount payable is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q36\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$4,700<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q36\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$4,850<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q36\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$4,950<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q36\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$5,000<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"37\" data-topic=\"Simple interest\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q37<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">A loan of $15,000 is taken out at 6% simple interest per annum for 4 years. The total interest payable is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q37\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$900<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q37\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$3,600<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q37\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$4,200<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q37\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$18,937<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"38\" data-topic=\"Compound interest\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q38<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">$10,000 is invested at 5% per annum compound interest. The total amount accumulated at the end of 3 years, to the nearest dollar, is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q38\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$11,500<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q38\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$11,576<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q38\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$11,750<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q38\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$13,401<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"39\" data-topic=\"Foreign exchange\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q39<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">A UK exporter sells goods invoiced at &pound;8,000 to a customer in the United States. The exchange rate at the date of payment is &pound;1 = $1.25. The amount received in US dollars is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q39\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$6,400<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q39\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$9,250<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q39\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$10,000<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q39\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$12,500<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"40\" data-topic=\"Foreign exchange \u2014 reverse\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q40<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">An importer purchases goods costing &euro;4,500 from a European supplier. The exchange rate is &pound;1 = &euro;1.18. The cost of the goods in pounds sterling, to the nearest pound, is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q40\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">&pound;3,814<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q40\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">&pound;3,898<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q40\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">&pound;4,500<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q40\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">&pound;5,310<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"41\" data-topic=\"Wages \u2014 overtime\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q41<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">An employee is paid $15.00 per hour for a standard 40-hour week, with overtime paid at time and a half. In a week in which she worked 46 hours, her gross wage is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q41\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$600<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q41\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$690<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q41\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$735<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q41\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$1,035<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"42\" data-topic=\"Inventory turnover\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q42<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">A business has cost of sales of $480,000 for the year and an average inventory of $60,000. The rate of inventory turnover is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q42\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">7.5 times per year<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q42\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">8 times per year<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q42\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">12.5% per year<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q42\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">80 times per year<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"43\" data-topic=\"Averages \u2014 mean\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q43<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">The monthly sales of a business for the first six months of the year (in $&rsquo;000) were: 12, 18, 15, 21, 24, 30. The arithmetic mean of monthly sales is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q43\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$18,000<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q43\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$19,500<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q43\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$20,000<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q43\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$21,500<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"44\" data-topic=\"Depreciation \u2014 reducing balance\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q44<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">A machine is purchased for $20,000 and depreciated at 25% per annum on the reducing balance basis. The carrying amount at the end of year 2 is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q44\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">$10,000<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q44\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">$11,250<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q44\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">$12,500<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q44\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">$15,000<\/span><\/label><\/div>\n<\/div>\n<div class=\"go-preasm-q\" data-q=\"45\" data-topic=\"Index numbers\">\n<div class=\"go-preasm-q-head\"><span class=\"go-preasm-q-num\">Q45<\/span><span class=\"go-preasm-q-status\" aria-hidden=\"true\"><\/span><\/div>\n<p class=\"go-preasm-q-stem\">The price of a product in 2020 (the base year) was $40. In 2024 the price was $52. The price index for 2024, based on 2020 = 100, is:<\/p>\n<div class=\"go-preasm-opts\"><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q45\" value=\"A\" \/><span class=\"go-preasm-opt-letter\">A<\/span><span class=\"go-preasm-opt-text\">77<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q45\" value=\"B\" \/><span class=\"go-preasm-opt-letter\">B<\/span><span class=\"go-preasm-opt-text\">100<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q45\" value=\"C\" \/><span class=\"go-preasm-opt-letter\">C<\/span><span class=\"go-preasm-opt-text\">112<\/span><\/label><label class=\"go-preasm-opt\"><input type=\"radio\" name=\"q45\" value=\"D\" \/><span class=\"go-preasm-opt-letter\">D<\/span><span class=\"go-preasm-opt-text\">130<\/span><\/label><\/div>\n<\/div>\n<\/section>\n<div class=\"go-preasm-submit-bar\">\n<div class=\"go-preasm-progress\"><span class=\"go-preasm-progress-label\"><span id=\"go-preasm-answered\">0<\/span> of 45 answered<\/span><\/p>\n<div class=\"go-preasm-progress-track\">\n<div id=\"go-preasm-progress-fill\" class=\"go-preasm-progress-fill\" style=\"width:0%\"><\/div>\n<\/div>\n<\/div>\n<p><button type=\"button\" id=\"go-preasm-submit\" class=\"go-preasm-btn-primary\"><span>Reveal my score<\/span><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><polyline points=\"12 5 19 12 12 19\"\/><\/svg><\/button><\/div>\n<\/form>\n<section id=\"go-preasm-results\" class=\"go-preasm-results\" hidden>\n<div class=\"go-preasm-results-scrollanchor\"><\/div>\n<div class=\"go-preasm-scorecard\">\n<div class=\"go-preasm-scorecard-mark\">Your Result<\/div>\n<div class=\"go-preasm-scorecard-grid\">\n<div class=\"go-preasm-score-main\">\n<div class=\"go-preasm-score-figure\"><span id=\"go-preasm-score-num\">0<\/span><span class=\"go-preasm-score-denom\">\/ 45<\/span><\/div>\n<div class=\"go-preasm-score-pct\"><span id=\"go-preasm-score-pct\">0<\/span>%<\/div>\n<\/div>\n<div class=\"go-preasm-score-breakdown\">\n<div class=\"go-preasm-score-row\">\n<div class=\"go-preasm-score-row-label\">Bookkeeping<\/div>\n<div class=\"go-preasm-score-row-bar\">\n<div class=\"go-preasm-score-row-fill\" id=\"go-preasm-bar-a\" style=\"width:0%\"><\/div>\n<\/div>\n<div class=\"go-preasm-score-row-val\"><span id=\"go-preasm-score-a\">0<\/span> \/ 15<\/div>\n<\/div>\n<div class=\"go-preasm-score-row\">\n<div class=\"go-preasm-score-row-label\">Cost Accounting<\/div>\n<div class=\"go-preasm-score-row-bar\">\n<div class=\"go-preasm-score-row-fill\" id=\"go-preasm-bar-b\" style=\"width:0%\"><\/div>\n<\/div>\n<div class=\"go-preasm-score-row-val\"><span id=\"go-preasm-score-b\">0<\/span> \/ 15<\/div>\n<\/div>\n<div class=\"go-preasm-score-row\">\n<div class=\"go-preasm-score-row-label\">Business Calculations<\/div>\n<div class=\"go-preasm-score-row-bar\">\n<div class=\"go-preasm-score-row-fill\" id=\"go-preasm-bar-c\" style=\"width:0%\"><\/div>\n<\/div>\n<div class=\"go-preasm-score-row-val\"><span id=\"go-preasm-score-c\">0<\/span> \/ 15<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"go-preasm-verdict\" class=\"go-preasm-verdict\">\n<div class=\"go-preasm-verdict-mark\" id=\"go-preasm-verdict-mark\">Verdict<\/div>\n<h3 class=\"go-preasm-verdict-title\" id=\"go-preasm-verdict-title\">\u2014<\/h3>\n<p class=\"go-preasm-verdict-text\" id=\"go-preasm-verdict-text\">\u2014<\/p>\n<div class=\"go-preasm-verdict-cta\"><a id=\"go-preasm-cta-primary\" href=\"https:\/\/www.genesisorigo.com\/lcci\/\" class=\"go-preasm-btn-primary\"><span id=\"go-preasm-cta-primary-label\">View course<\/span><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><polyline points=\"12 5 19 12 12 19\"\/><\/svg><\/a><a href=\"https:\/\/wa.me\/60123289668\" class=\"go-preasm-btn-secondary\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M21 11.5a8.38 8.38 0 0 1-.9 3.8 8.5 8.5 0 0 1-7.6 4.7 8.38 8.38 0 0 1-3.8-.9L3 21l1.9-5.7a8.38 8.38 0 0 1-.9-3.8 8.5 8.5 0 0 1 4.7-7.6 8.38 8.38 0 0 1 3.8-.9h.5a8.48 8.48 0 0 1 8 8v.5z\"\/><\/svg><span>Speak to an advisor<\/span><\/a><\/div>\n<\/div>\n<div class=\"go-preasm-grade-guide\">\n<div class=\"go-preasm-grade-guide-mark\">Grading Guide<\/div>\n<h3 class=\"go-preasm-h3\">How to interpret your score<\/h3>\n<div class=\"go-preasm-grade-table\">\n<div class=\"go-preasm-grade-row go-preasm-grade-head\">\n<div>Score<\/div>\n<div>Percentage<\/div>\n<div>Verdict<\/div>\n<div>Recommended next step<\/div>\n<\/div>\n<div class=\"go-preasm-grade-row\" data-tier=\"excellent\">\n<div><strong>40&ndash;45<\/strong><\/div>\n<div>&ge;&nbsp;89%<\/div>\n<div>Excellent<\/div>\n<div>Proceed to Level 3 with confidence.<\/div>\n<\/div>\n<div class=\"go-preasm-grade-row\" data-tier=\"pass\">\n<div><strong>36&ndash;39<\/strong><\/div>\n<div>80&ndash;88%<\/div>\n<div>Pass &mdash; Level 3 ready<\/div>\n<div>You may proceed directly to LCCI Level 3.<\/div>\n<\/div>\n<div class=\"go-preasm-grade-row\" data-tier=\"below\">\n<div><strong>27&ndash;35<\/strong><\/div>\n<div>60&ndash;79%<\/div>\n<div>Below pass<\/div>\n<div>Sit for LCCI Level 2 to strengthen weak areas.<\/div>\n<\/div>\n<div class=\"go-preasm-grade-row\" data-tier=\"foundations\">\n<div><strong>0&ndash;26<\/strong><\/div>\n<div>&lt;&nbsp;60%<\/div>\n<div>Foundations needed<\/div>\n<div>LCCI Level 2 strongly recommended before any progression.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"go-preasm-review-controls\"><button type=\"button\" id=\"go-preasm-review-btn\" class=\"go-preasm-btn-ghost\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"3\"\/><path d=\"M22 12c-2.667 4.667-6 7-10 7s-7.333-2.333-10-7c2.667-4.667 6-7 10-7s7.333 2.333 10 7z\"\/><\/svg><span id=\"go-preasm-review-btn-label\">Review my answers<\/span><\/button><button type=\"button\" id=\"go-preasm-print-btn\" class=\"go-preasm-btn-ghost\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><polyline points=\"6 9 6 2 18 2 18 9\"\/><path d=\"M6 18H4a2 2 0 0 1-2-2v-5a2 2 0 0 1 2-2h16a2 2 0 0 1 2 2v5a2 2 0 0 1-2 2h-2\"\/><rect x=\"6\" y=\"14\" width=\"12\" height=\"8\"\/><\/svg><span>Print \/ save as PDF<\/span><\/button><button type=\"button\" id=\"go-preasm-restart-btn\" class=\"go-preasm-btn-ghost\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><polyline points=\"1 4 1 10 7 10\"\/><path d=\"M3.51 15a9 9 0 1 0 2.13-9.36L1 10\"\/><\/svg><span>Start over<\/span><\/button><\/div>\n<\/section>\n<\/div>\n<p><script type=\"text\/javascript\" data-cfasync=\"false\" data-no-optimize=\"1\" data-no-defer=\"1\" data-no-minify=\"1\"> function goPreasmInit(){ try { var ANSWERS = {1:'B',2:'D',3:'B',4:'B',5:'B',6:'B',7:'B',8:'C',9:'A',10:'A',11:'B',12:'A',13:'C',14:'C',15:'B',16:'C',17:'A',18:'B',19:'D',20:'D',21:'B',22:'A',23:'C',24:'B',25:'B',26:'B',27:'C',28:'B',29:'B',30:'B',31:'C',32:'B',33:'C',34:'B',35:'B',36:'B',37:'B',38:'B',39:'C',40:'A',41:'C',42:'B',43:'C',44:'B',45:'D'}; var form = document.getElementById('go-preasm-form'); var results = document.getElementById('go-preasm-results'); if (!form) { console.log('[GO Preasm] Form not found, retrying...'); setTimeout(goPreasmInit, 200); return; } if (form.dataset.goPreasmInit === '1') return; form.dataset.goPreasmInit = '1'; var reviewMode = false; function updateProgress(){ var n = 0; for (var q = 1; q <= 45; q++){ if (form.querySelector('input[name=\"q'+q+'\"]:checked')) n++; } document.getElementById('go-preasm-answered').textContent = n; document.getElementById('go-preasm-progress-fill').style.width = (n\/45*100) + '%'; } form.addEventListener('change', function(e){ if (e.target &#038;&#038; e.target.name &#038;&#038; \/^q\\d+$\/.test(e.target.name)){ updateProgress(); var qBlock = e.target.closest('.go-preasm-q'); if (qBlock) qBlock.classList.add('go-preasm-q-answered'); } }); function setVerdict(score){ var pct = Math.round(score \/ 45 * 100); var mark = document.getElementById('go-preasm-verdict-mark'); var title = document.getElementById('go-preasm-verdict-title'); var text = document.getElementById('go-preasm-verdict-text'); var verdict = document.getElementById('go-preasm-verdict'); var ctaLabel = document.getElementById('go-preasm-cta-primary-label'); var ctaLink = document.getElementById('go-preasm-cta-primary'); verdict.removeAttribute('data-tier'); if (score >= 40) { verdict.setAttribute('data-tier','excellent'); mark.textContent = 'Excellent'; title.textContent = 'Proceed to LCCI Level 3 with confidence.'; text.textContent = 'You have demonstrated strong command of the Level 2 syllabus across all three sections. Your foundations are solid \u2014 there is little to gain from repeating material you already know. We recommend progressing directly to LCCI Level 3.'; ctaLabel.textContent = 'View LCCI Level 3 course'; ctaLink.href = 'https:\/\/www.genesisorigo.com\/lcci\/'; } else if (score >= 36) { verdict.setAttribute('data-tier','pass'); mark.textContent = 'Pass \u2014 Level 3 Ready'; title.textContent = 'You may proceed directly to LCCI Level 3.'; text.textContent = 'You have met the threshold for Level 3 readiness. A short refresher on your weakest section (shown above) may be useful, but you are well-positioned to begin Level 3 now.'; ctaLabel.textContent = 'View LCCI Level 3 course'; ctaLink.href = 'https:\/\/www.genesisorigo.com\/lcci\/'; } else if (score >= 27) { verdict.setAttribute('data-tier','below'); mark.textContent = 'Below Pass'; title.textContent = 'Sit for LCCI Level 2 first to strengthen weak areas.'; text.textContent = 'You are partway there but not yet ready for Level 3. Use the section breakdown above to identify which topics need consolidation. Our LCCI Level 2 course covers all three sections in depth and will close the gaps efficiently.'; ctaLabel.textContent = 'View LCCI Level 2 course'; ctaLink.href = 'https:\/\/www.genesisorigo.com\/lcci-course-fees\/'; } else { verdict.setAttribute('data-tier','foundations'); mark.textContent = 'Foundations Needed'; title.textContent = 'Build your foundations with LCCI Level 2.'; text.textContent = 'A score in this range tells us the Level 2 fundamentals need to be built carefully before any progression. This is normal for candidates new to bookkeeping \u2014 and Level 2 is designed precisely for this starting point. Our structured programme will take you from first principles to exam-ready in a clear sequence.'; ctaLabel.textContent = 'View LCCI Level 2 course'; ctaLink.href = 'https:\/\/www.genesisorigo.com\/lcci-course-fees\/'; } } function markScorecard(score, secA, secB, secC){ document.getElementById('go-preasm-score-num').textContent = score; document.getElementById('go-preasm-score-pct').textContent = Math.round(score \/ 45 * 100); document.getElementById('go-preasm-score-a').textContent = secA; document.getElementById('go-preasm-score-b').textContent = secB; document.getElementById('go-preasm-score-c').textContent = secC; setTimeout(function(){ document.getElementById('go-preasm-bar-a').style.width = (secA\/15*100) + '%'; document.getElementById('go-preasm-bar-b').style.width = (secB\/15*100) + '%'; document.getElementById('go-preasm-bar-c').style.width = (secC\/15*100) + '%'; }, 80); var card = document.querySelector('.go-preasm-scorecard'); card.removeAttribute('data-tier'); if (score >= 40) card.setAttribute('data-tier','excellent'); else if (score >= 36) card.setAttribute('data-tier','pass'); else if (score >= 27) card.setAttribute('data-tier','below'); else card.setAttribute('data-tier','foundations'); } function highlightHighestGrade(score){ var rows = document.querySelectorAll('.go-preasm-grade-table .go-preasm-grade-row[data-tier]'); rows.forEach(function(r){ r.classList.remove('go-preasm-grade-row-active'); }); var tier = score >= 40 ? 'excellent' : score >= 36 ? 'pass' : score >= 27 ? 'below' : 'foundations'; var active = document.querySelector('.go-preasm-grade-row[data-tier=\"' + tier + '\"]'); if (active) active.classList.add('go-preasm-grade-row-active'); } document.getElementById('go-preasm-submit').addEventListener('click', function(e){ e.preventDefault(); var unanswered = []; for (var q = 1; q <= 45; q++){ if (!form.querySelector('input[name=\"q'+q+'\"]:checked')) unanswered.push(q); } if (unanswered.length > 0){ var preview = unanswered.slice(0, 6).map(function(n){ return 'Q' + n; }).join(', '); var msg = 'You have ' + unanswered.length + ' unanswered question(s): ' + preview + (unanswered.length > 6 ? '\u2026' : '') + '\\n\\nReveal your score anyway?'; if (!confirm(msg)) return; } var secA = 0, secB = 0, secC = 0; for (var q = 1; q <= 45; q++){ var sel = form.querySelector('input[name=\"q'+q+'\"]:checked'); var val = sel ? sel.value : null; var correct = val === ANSWERS[q]; var qBlock = form.querySelector('.go-preasm-q[data-q=\"'+q+'\"]'); if (qBlock){ qBlock.setAttribute('data-correct', correct ? 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