jackiehumphries
Flashcards by , created about 6 years ago

Flashcards on AAT BA2, created by jackiehumphries on 05/27/2013.

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jackiehumphries
Created by jackiehumphries about 6 years ago
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Question Answer
Wages Control Account: Pension entry is? Employees pension contribution + Employers pension contribution
Wages Control Account: Pension entry is Dr or Cr Dr
Wages Control Account: Bank entry is Dr or Cr Dr
Wages Control Account: HMRC entry is Dr or Cr Dr
Wages Control Account: Wages Expense entry is Dr or Cr Cr
Wages Control Account: Wages Expense is total cost o the employers of? Gross pay + Employers NIC + Employers Pension contribution = Wages Expense
CASH BOOK RECEIPTS: Are posted on which side ? DR
CASH BOOK RECEIPTS: Discount allowed is posted on which side of the cash book ? DR
CASH BOOK RECEIPTS: Discount allowed is posted to which side of the GL Discount allowed account from the cash book ? DR
Wages Control Account: HMRC is? IT+EENIC+ERNIC
CASH BOOK RECEIPTS: Discount allowed is posted to which side of the GL Sales Ledger Control account from the cash book CR
Wages Control Account: Pension is? EEPEN+ERPEN
CASH BOOK RECEIPTS: Sales Ledger entries on an analysed Cash book is posted to which side of the GL Sales Ledger Control account from the cash book CR
Wages Control Account: WE is? GP+ERNIC+ERPEN
CASH BOOK RECEIPTS: Sales entries on an analysed Cash book is posted to which side of the GL Sales account from the cash book? CR
CASH BOOK RECEIPTS: VAT entries on an analysed Cash book is posted to which side of the GL VAT control account from the cash book? CR
CASH BOOK RECEIPTS: The total of CASH and BANK entries equals the totals of which verticals? Analysed columns: Sales Ledger Sales and VAT
CASH BOOK RECEIPTS: Discount allowed is posted to which side of the individual subsidiary customer account from the cash book? CR
Wages Control Account: (BANK) NP is? GP-IT-EENIC-EEPEN=NP(BANK)
CASH BOOK RECEIPTS: Sales Ledger entries are posted to which side of the individual subsidiary customer account from the cash book? CR
Wages Statutory deductions are Income Tax & National Insurance
Wages: Employee gives permission to deduct? Pension Contributions & Trade Union Subs
Employer must pay contributions to Employee? Employee Pension and Employee NI
Wages Control Account: The Bank entry is the ? Net Pay
Net pay is? Gross pay - Income Tax deductions - Employees NIC deducted - Employees Pension contribution deducted = Net pay
Wages Control Account: HMRC entry is total of ? Income Tax + Employees NIC deducted + Employers NIC = HMRC