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Adjustments In Profit And Loss Account - SS1 Accounting Past Questions and Answers - page 1

1

What are accruals and deferrals?

A

Adjustments made to recognize revenue or expenses that have already been recorded

 

B

Adjustments made to recognize revenue or expenses that have not been recorded yet

C

Adjustments made to recognize revenue only

D

Adjustments made to recognize expenses only

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2

What are depreciation and amortization?

A

Adjustments made to recognize revenue or expenses that have already been recorded

B

Adjustments made to recognize revenue or expenses that have not been recorded yet

C

Adjustments made to allocate the cost of assets over their useful lives

D

Adjustments made to recognize changes in the value of inventory

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3

What are bad debts and provisions for doubtful debts?

A

Adjustments made to recognize revenue or expenses that have already been recorded

B

Adjustments made to recognize revenue or expenses that have not been recorded yet

C

Adjustments made to account for debts that are unlikely to be collected from customers

D

Adjustments made to allocate the cost of assets over their useful lives

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4

What are inventory adjustments?

A

Adjustments made to recognize revenue or expenses that have already been recorded

B

Adjustments made to recognize revenue or expenses that have not been recorded yet

C

Adjustments made to account for debts that are unlikely to be collected from customers

D

Adjustments made to reflect changes in the value of inventory

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5

What are income tax adjustments?

A

Adjustments made to recognize revenue or expenses that have already been recorded

B

Adjustments made to recognize revenue or expenses that have not been recorded yet

C

Adjustments made to account for debts that are unlikely to be collected from customers

 

D

Adjustments made to reflect changes in the company's tax liabilities

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6

Why are adjustments made to the profit and loss account important?

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7

Name one example of an adjustment made to the profit and loss account.

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