Sheet1
P3.3A
Date Account Debit Credit
Apr. 2 Rent expense 800
Cash 800
3 Accounts receivable 1,000
Service revenue 1,000
5 Cash 1,250
Service revenue 1,250
6 Equipment 3,000
Cash 500
Accounts payable 2,500
12 Cash 1,000
Accounts receivable 1,000
15 Dividends declared 150
Cash 150
16 Supplies 500
Accounts payable 500
19 Repairs & Maintenance expense 200
Cash 200
20 Accounts receivable 2,000
Sales 2,000
25 Accounts payable 2,500
Cash 2,500
27 Cash 500
Defe
ed revenue 500
30 Salaries expense 1,800
Cash 1,800
Online Exam to be held on 18 Feb at 2:30 am to 4 am.
There are 30 multiple-choice question with some short answers
1 Jan. 6 Chapter 1 - The Purpose and Use of Financial
Information
BE1.1, BE1.3, E1.2,
E1.3 & P1.4A
2 Jan. 13 Chapter 2 – A Further Look at Financial Statements
Omission: Learning objective 2
BE2.1, BE2.2, E2.2,
E2.3, E2.4, E2.5 & E2.9
3 Jan. 20 Chapter 3 – The Accounting Information System
4 Jan. 27 Chapter 3 – The Accounting Information System BE3.15, E3.2, E3.3,
E3.4, E3.8, P3.9A
5 Feb. 3 Chapter 7 – Internal Control and Cash BE7.2, BE7.4, BE7.5,
BE7.12, BE7.13, E7.8,
E7.9
6 Feb. 10 Chapter 13 – Statement of Cash Flows
Omission: Learning objectives 5 (corporate life cycle)
and 6