Wednesday, 23 September 2015

Cima C02 Exam Question No 25

Question No 25:

H began trading on 1 July. The company is now preparing its accounts for the accounting year ended 30 June year 1. Rent is charged for the year from 1 April to 31 March, and was $1,800 for the year ended 31 March year 1 and $2,000 for the year ended 31 March year 2. Rent is payable quarterly in advance, plus any arrears, on 1 March, 1 June, 1 September and 1 December.
The charge to H ‘S income statement for rent for the year ended 30 June year 2 is

A.
$1,650
B.
$1,700
C.
$1,850
D.
$1,900

Answer: C

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