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ACCA Financial Accounting (FA) — C. The use of double-entry and accounting systems（複式簿記と会計システムの利用）: 70 practice questions
70 original ACCA Financial Accounting (FA) questions on C. The use of double-entry and accounting systems（複式簿記と会計システムの利用）, each with an explanation and its source. Topics: C1 Business documentation and accounting systems（証憑と会計システム）, C2 Ledger accounts, journals and double-entry（元帳・仕訳・複式簿記）. Two free samples are below. Try 5 more free, no sign-up.
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Two C. The use of double-entry and accounting systems（複式簿記と会計システムの利用） questions with explanations
Open a question, choose an answer in your head, then open the explanation.
Q1 C1 Business documentation and accounting systems（証憑と会計システム）
Which document does a business send to a supplier to request the supply of goods?
- Purchase order
- Goods received note
- Remittance advice
- Credit note
Show the answer and explanation
Answer: A. A is correct. A purchase order is the buyer's formal request to a supplier, stating the goods, quantities and agreed prices.
Sources: ACCA technical article: Computerised accounting and the auditor · ACCA Financial Accounting (FA/FFA) Syllabus and study guide, September 2025 to August 2026 (ACCA syllabus changes 2025/26-2026/27: no change for FA)
Q2 C1 Business documentation and accounting systems（証憑と会計システム）
When goods arrive at a business's warehouse, which document is prepared by the business to record the quantity and condition of the goods actually received?
- Goods despatched note
- Goods received note
- Sales order
- Supplier statement
Show the answer and explanation
Answer: B. B is correct. The goods received note (GRN) is prepared by the buyer on delivery, recording what physically arrived and its condition.
Sources: ACCA technical article: Computerised accounting and the auditor
OTHER UNITS
ACCA Financial Accounting (FA) practice questions by unit
- A. The context and purpose of financial reporting（財務報告の背景と目的） 60
- B. Accounting principles, concepts and qualitative characteristics（会計の原則・概念と質的特性） 50
- D. Recording transactions and events（取引と事象の記録） 330
- E. Reconciliations（照合・調整） 70
- F. Preparing a trial balance（試算表の作成） 90
- G. Preparing basic financial statements（基本的な財務諸表の作成） 180
- I. Interpretation of financial statements（財務諸表の解釈） 50
- H. Preparing simple consolidated financial statements（単純な連結財務諸表の作成） 100
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