Accounting 9706 · AS & A Level · Preparation of financial statements

Preparation of financial statements — practice question

On 1 March, a company has paid in advance $3600 for 12 months’ travel costs. It also owes $180 for a hotel bill. In March, it settles the outstanding hotel bill and pays a further $700 for airline tickets for the month. At 31 March, it still owes $220 for a hotel bill. What is the correct travel cost to show in the income statement for March?

  • A$920
  • B$1220
  • C$1400
  • D$4520

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