When sales total is Le 18,000, Purchase total is Le 16,000 and wage total is Le 2,000. The trial balance total is

Here are the answers to the questions:

34. When sales total is Le 18,000, Purchase total is Le 16,000 and wage total is Le 2,000. The trial balance total is

• B. Le 18,000.
  • In a trial balance, the total of all debit balances must equal the total of all credit balances.
  • Debit balances: Purchase total (Le 16,000) + Wage total (Le 2,000) = Le 18,000.
  • Credit balances: Sales total (Le 18,000).
  • Since total debits (Le 18,000) equal total credits (Le 18,000), the trial balance total is Le 18,000.

35. The discount column on the debit side of a three column cash book is known as

• D. discount allowed.
  • The debit side of a cash book records receipts. When a business receives payment from a customer and grants them a discount for early payment, this is a discount allowed by the business.

36. In banking partnership the maximum number of partners is

• A. 10.
  • According to partnership laws in many jurisdictions, the maximum number of partners in a banking business is restricted to 10, while for other types of partnerships, it is typically 20.

37. Returns outward in trading accounting is

• D. deducted from purchase.
  • Returns outward refers to goods that a business has purchased and then returned to its suppliers. Therefore, these returns reduce the total value of purchases.

38. The size of an A5 portrait paper is

• A. 148x210mm.
  • Standard ISO 216 paper sizes dictate that A5 is half the size of A4. An A4 sheet is 210mm x 297mm. When an A4 sheet is cut in half along its longest side, an A5 sheet measures 148.5mm x 210mm. For portrait orientation, the shorter side is the width and the longer side is the height.

39. The long roller in the carriage which turns the paper in the typewriter is a

• B. cylinder.
  • This roller is commonly known as the platen or cylinder, and its function is to hold and advance the paper as typing occurs.

40. Attention line in a business letter ensures that the

• D. attention of the addressee is drawn to the letter.
  • An attention line directs the letter to a specific person or department within an organization, ensuring it reaches the intended recipient even if the main address is for the company.