SELF TEST QUESTIONS

Answer the following questions to test your understanding

1

What is the tax point of a sales invoice?

1.4
2

What customer details do you need to produce a sales invoice?

1.4
3

Explain what a trade discount is.

2.1
4

Explain what a settlement discount is.

2.2
5

Is sales tax levied only on goods, or on both goods and services?

3.1
6

How is a grid stamp used in coding?

5.3
Chapter 9

SALES AND SALES RECORDS

EXAM-STYLE QUESTIONS

1Jacobs Co provides its customers with individual trade discounts from list price. One customer, Caspian, negotiated a 20% trade discount. Caspian's transactions during March were as follows:

March 12: Purchased goods with a $2,000 list price

March 14: Returned faulty goods with a $400 list price

March 20: Paid half of the net balance on the account.

How much did Caspian owe Jacobs Co at 31 March?

2Alan Co sold a drill priced at $235, a sander at $59.20 and a saw priced at $70. These are all gross figures, inclusive of sales tax at 20%.

How much sales tax is included within this transaction?

3Asap Co is registered to account for sales tax. On 17 June it sold a cash till with a list price of $4,000. Asap Co allowed a trade discount of 25% and the sales tax rate is 20%.

What is the total of the invoice raised by Asap Co?