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SingaporeAccountingQuick questions

The Double-Entry System

Quick questions on The five elements and classification: N(A)-Level Principles of Accounts

4short Q&A pairs drawn directly from our worked dot-point answer. For full context and worked exam questions, read the parent dot-point page.

What are the five elements?
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Every account in the ledger belongs to exactly one of these five.
What is q1?
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State the element to which "trade payables" belongs. [1 mark]
What is q2?
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Classify "commission received" and "commission paid" into their elements. [2 marks]
What is q3?
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Explain why purchases of goods for resale are treated as an expense and not an asset. [2 marks]

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