ACCA Exam Practice

Source documents and coding (ACCA MA1 exam questions)

In this article we will cover the the questions from the chapter source documents and coding. Hopefully this will be helpful for those are doing their MA1.

So let’s begin with our first question of source documents and coding.


  1. Which of the following is usually responsible for preparing a delivery note?
  1. Buyer
  2. Supplier
  3. Store manager
  4. Accountant

2. Which of the following is in the correct chronological sequence for sale douments?

  1. Enquiry-order-invoice-payment
  2. Order-enquiry-invoice-payment
  3. Enquiry -order-payment-invoice
  4. Enquiry-invoice-order-payment

3. Which of the following sequence for documents is correct for purchase?

  1. Purchase order-invoice-goods received note-delivery note
  2. Delivery note-goods received note-purchase order-invoice
  3. Purchase order-delivery note-goods received note-invoice
  4. Goods received note-delivery note-purchase order-invoice

4. You are the accountant responsible for the input into the computer accounting system of the data about goods received from the supplier. For each transaction you require a copy of the purchase order. delivery note, goods received note and invoice.

Where are you most likely to find the code number of an item for inventory for entering in the system?

  1. Purchase order
  2. Delivery note
  3. Goods received note
  4. Invoice

5. Which of the following is least likely to be carried out by the account department?

  1. Collecting money receivable from credit customer
  2. Receiving goods from supplier into the store
  3. Processing the expenses claims
  4. Arranging the payment of tax to the tax authorities

Coding questions 6,7

6. A firm uses unique code to identify each customer account. The code consist of the first three letters of customer’s name followed by four digits.

Which of the following will appear first when the customers are sorted into descending order?

  1. TRO1100
  2. TRO1214
  3. TOP1213
  4. TOR1102

7. A firm uses a unique code to identify each customer- the first four letters of each name are followed by four digits.

Which one of the following will appear first when customers are sorted into descending order?

  1. ADAM0001
  2. ADAA0099
  3. ADDA0100
  4. ABAB0999

8. Which of the following is the correct sequential flow of documents to complete the purchase of goods on credit?

  1. Goods received note-purchase order-cheque requisition-delivery note
  2. Purchase order-delivery note-goods received note-invoice-cheque requisition
  3. Purchase order-good received note-delivery note-cheque requisition-invoice
  4. invoice-good received note-cheque requisition note-delivery note

9. Which member of staff is most likely to raise a good received note?

  1. Delivery driver
  2. Finance director
  3. Sales ledger clerk
  4. Store clerk

10. Which of the following describes a purchase order?

  1. Issue by the purchase department and send to the supplier requesting material
  2. Issued by the store department and send to the purchase department requesting materials
  3. Received together with the material and compared to the material received
  4. Issued by the production department and sent to the store department requesting material


  1. (2)
  2. (1)
  3. (3)
  4. (3)
  5. (2)
  6. (2)
  7. (3)
  8. (2)
  9. (4)
  10. (1)

Hope you like Source documents and coding questions and find it helpful for your ACCA exam practice, for more practice visit these article link is given below,

ACCA FA1 exam questions (FIA exam questions)

Double entry exam questions (ACCA FA1 exams questions)

ACCA MA1 exam questions (production overheads)

ACCA exam practice questions-Business transaction and documentation

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