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ACCA Financial Accounting (FA) — D. Recording transactions and events（取引と事象の記録）: 330 practice questions
330 original ACCA Financial Accounting (FA) questions on D. Recording transactions and events（取引と事象の記録）, each with an explanation and its source. Topics: D2 Cash（現金と銀行）, D9 Provisions and contingencies（引当金と偶発事象・IAS 37）, D4 Tangible non-current assets（有形固定資産・IAS 16）, D5 Depreciation（減価償却）, D6 Intangible non-current assets and amortisation（無形資産と償却・IAS 38）, D7 Accruals and prepayments（未払・前払・未収・前受）, D8 Receivables and payables（債権と債務）, D10 Capital structure and finance costs（資本構成と金融費用）, D1 Sales and purchases（売上と仕入）, D3 Inventory（棚卸資産・IAS 2）. Two free samples are below. Try 5 more free, no sign-up.
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Two D. Recording transactions and events（取引と事象の記録） questions with explanations
Open a question, choose an answer in your head, then open the explanation.
Q1 D2 Cash（現金と銀行）
Why does a business usually keep a separate record of petty cash transactions?
- Because petty cash payments do not need to be recorded in the ledger
- Because the bank requires it
- Because petty cash is a liability of the business
- To control the many small cash payments separately from the bank records
Show the answer and explanation
Answer: D. D is correct. Small everyday payments (postage, refreshments, taxi fares) are frequent; recording them separately makes the cash easier to control and check.
Q2 D2 Cash（現金と銀行）
A business withdraws $200 from its bank account to put into the petty cash box. Which entry records this?
- Dr Petty cash $200, Cr Bank $200
- Dr Bank $200, Cr Petty cash $200
- Dr Sundry expenses $200, Cr Bank $200
- Dr Drawings $200, Cr Bank $200
Show the answer and explanation
Answer: A. A is correct. Money moves from one asset (bank) to another (petty cash); no expense arises until the petty cash is spent.
Sources: 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) · ACCA FA2 technical article: Principles and concepts of accounting
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
- C. The use of double-entry and accounting systems（複式簿記と会計システムの利用） 70
- 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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