7 The balances in the books of Jason on 1 July 2020 included the following:        $ Trade receivables Provision for doubtful debts 64 200 1 284 Trade receivables at 30 June 2021 were $58 500, of which $500 should be written off as irrecoverable. Jason wants to maintain his provision for doubtful debts at 2% of trade receivables. What was the change in the provision for doubtful debts on 30 June 2021? (1) A $114 decrease   B $124 decrease   C $376 increase   D $386 increase  

3 Rent received from a tenant was debited to the rent received account and credited to the cash book. Which type of error has been made? (1) A Commission   B Compensating   C Complete reversal   D Principle  

(d) State two advantages to Aran of operating as a sole trader.  (2)

  All the shop sales and purchases are made for cash. All the club’s receipts and payments are paid into the bank and all payments are made by cheque. On 1 March 2020, the club’s bank balance was overdrawn by $845.  In addition to the shop sales and purchases, the following receipts and payments were made during the year ended 28 February 2021. Subscription received $11 400 Competition fees received $915 Payment for competition prizes $390 Purchases of fittings  $4 000 Rent and insurance $4 575 Wages of shop assistant $2 000                        (b) Prepare the Receipts and payments account for the TED Sports Club for the year ended 28 February 2021. Balance the account and bring down the balance on 1 March 2021.  (8)

10 A sports club was formed on 1 September 2020. What may appear in the receipts and payments account for the year ended 31 August 2021? (1) A Closing bank balance   B Closing inventory of club restaurant   C Depreciation of sports equipment   D Subscriptions in arrears  

4 What would not be included in a Sales ledger control account? (1) A Cash sales recorded in the cash book   B Cheques received from credit customers recorded in the cash book   C Goods sold on credit recorded in the sales journal   D Irrecoverable debts written off recorded in the journal  

1 A trader prepares financial statements each year. What do these assist the trader to do? (1) A Calculate the amount owing to credit suppliers   B Calculate the cash drawings   C Check the bank statement balance   D Make decisions about the future  

Algorithms, that are backed by scientific data, are used for specific cases. In the case where a patient has ventricular fibrillation what should be done specifically to treat this irregular rhythm?

The extrinsic pathway of the clotting cascade is measured using what test?

Following the reopening of a totally occluded proximal RCA using a stiff 0.014 guide wire, angiography reveals a small amount of dye entering the anterior right atrium. This is most likely caused by: