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Pay in slip also known as bank deposit slip.
1. True
2. False

Ordinary shares are also known as common stock.
1. True
2. False.

Which inventory costing method assumes the earliest goods purchased are sold first?
A. Average cost
B. FIFO
C. Specific identification
D. Weighted value

Salvage value is part of all methods other than the declining balance method.
1. True
2. False

What is retained earnings?

BUDGETING

Budgeted production was 10,000 units.
Actual production was 9,200 units.

What is the production variance?

A. 800 units favorable
B. 800 units adverse
C. 9,200 units adverse
D. 10,000 units favorable

CAPITAL AND DRAWINGS

Opening capital was $650,000.
Additional capital introduced was $70,000.
Drawings were $90,000.
Profit for the year was $140,000.

What is the closing capital?

A. $770,000
B. $720,000
C. $850,000
D. $680,000