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CAT Certified Accounting Technician VIP Practice Exam
CAT — The CAT (Certified Accounting Technician) qualification is issued by ACCA (Association of Chartered Certified Accountants) under its Foundations in Accountancy (FIA) suite; individual papers are 1.5–2 hours, computer-based, with a 50% pass mark, covering financial recording, financial statements, cost accounting, taxation, and audit at technician level.
32
Questions
90m
Time Limit
50.00%
To Pass
Question 1 of 32👑 VIP
Harlow Ltd purchases office equipment for $18,000 on credit from Apex Supplies. The bookkeeper records a debit to the Equipment account and a credit to Accounts Payable. Three weeks later Harlow returns $3,000 worth of faulty equipment. Which journal entry correctly records the return?
Questions 2–32 and full explanations are VIP-exclusive.