Sapp - Ey Entrance Test

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EY ENTRANCE TEST
Full name:
Test:
Total question: 60 MCQs + 1 essay
Time: 90 minutes
I. ACCOUNTING (20 questions)

1. The IASB’s Conceptual Framework for Financial Reporting identifies characteristics which
make financial information faithfully represent what it purports to represent.
Which of the following are examples of those characteristics?
(i) Accruals
(ii) Completeness
(iii) Going concern
(iv) Neutrality
A. i and ii
B. ii and iv
C. ii and iii
D. i and iv
2. The following bank reconciliation statement has been prepared by a trainee accountant:
$
Overdraft per bank statement 3,860
Less: Unpresented cheques 9,160
5,300
Add: Outstanding lodgements 16,690
Cash at bank 21,990
What should be the correct balance per the cash book?

A. $21,990 balance at bank as stated
B. $3,670 balance at bank
C. $11,390 balance at bank
D. $3,670 overdrawn
Page 1 of 21

3. Gareth, a sales tax registered trader purchased a computer for use in his business. The
invoice for the computer showed the following costs related to the purchase:
$
Computer 890
Additional memory 95
Delivery 10
Installation 20
Maintenance (1 year) 25
1,040
Sales tax (17.5%) 182
Total 1,222
How much should Gareth capitalise as a non-current asset in relation to the purchase?
A. $1,193
B. $1,040
C. $1,222
D. $1,015
4. Prior to the financial year end of 31 July 20X7, Cannon Co has received a claim of $100,000
from a supplier for providing poor quality goods which have damaged the supplier’s plant
and equipment. Cannon Co’s lawyers have stated that there is a 20% chance that Cannon
will successfully defend the claim.
Which of the following is the correct accounting treatment for the claim in the financial
statements for the year ended 31 July 20X7?
A. Cannon should neither provide for nor disclose the claim
B. Cannon should disclose a contingent liability of $100,000
C. Cannon should provide for the expected cost of the claim of $100,000
D. Cannon should provide for an expected cost of $20,000
Page 2 of 21

5. Q’s trial balance failed to agree and a suspense account was opened for the difference. Q
does not keep receivables and payables control accounts. The following errors were found
in Q’s accounting records:
(i) In recording an issue of shares at par, cash received of $333,000 was credited to the
ordinary share capital account as $330,000
(ii) Cash of $2,800 paid for plant repairs was correctly accounted for in the cash book but
was credited to the plant asset account
(iii) The petty cash book balance of $500 had been omitted from the trial balance
(iv) A cheque for $78,400 paid for the purchase of a motor car was debited to the motor
vehicles account as $87,400.
Which of the errors will require an entry to the suspense account to correct them?
A. i, ii and iv only
B. i, ii, iii and iv
C. i and iv only
D. ii and iii only
6. Which of the following statements about sales tax is/are true?

(i) Sales tax is an expense to the ultimate consumer of the goods purchased
(ii) Sales tax is recorded as income in the accounts of the entity selling the goods
A. i only
B. ii only
C. Both i and ii
D. Neither i nor ii
7. The following extracts are from Hassan’s financial statements:

$
Profit before interest and tax 10,200
Interest (1,600)
Tax (3,300)
Profit after tax 5,300
Share capital 20,000
Reserves 15,600
35,600
Loan liabilities 6,900
42,500
What is Hassan’s return on capital employed?
A. 15%
B. 29%
C. 24%
D. 12%
Page 3 of 21

8. The plant and machinery account (at cost) of a business for the year ended 31 December
20X6 was as follows:
Plant and machinery - cost
20X6 $ 20X6 $
01 Jan Balance b/f 240,000 31 Mar Transfer to 60,000
disposal account
30 Jun Cash purchase of 160,000 31 Dec Balance b/f 340,000
plant
400,000 400,000
The company’s policy is to charge depreciation at 20% per year on the straight line basis,
with proportionate depreciation in the years of purchase and disposal.
What should be the depreciation charge for the year ended 31 December 20X6?
A. $68,000
B. $64,000
C. $61,000
D. $55,000
9. Which of the following should appear in a company’s statement of changes in equity?

(i) Total comprehensive income for the year
(ii) Amortisation of capitalised development costs
(iii) Surplus on revaluation of non-current assets
A. i, ii and iii
B. ii and iii only
C. i and iii only
D. i and ii only
10. At 31 December 20X5 a company’s capital structure was as follows:

$
Ordinary share capital 125,000
(500,000 shares of 25c each)
Share premium account 100,000
In the year ended 31 December 20X6 the company made a rights issue of 1 share for every
2 held at $1 per share and this was taken up in full. Later in the year the company made a
bonus issue of 1 share for every 5 held, using the share premium account for the purpose.
What was the company’s capital structure at 31 December 20X6?
Ordinary share capital Share premium account
A. $450,000 $25,000
B. $225,000 $250,000
C. $225,000 $325,500
D. $212,500 $262,500
Page 4 of 21

11. Bumbly Co extracted the trial balance for the year ended 31 December 20X6. The total of
the debits exceeded the credits by $300.
Which of the following could explain the imbalance?
A. Sales of $300 were omitted from the sales day book
B. Returns inward of $150 were extracted to the debit column of the trial balance
C. Discounts received of $150 were extracted to the debit column of the trial balance
D. The bank ledger account did not agree with the bank statement by a debit of $300
12. Amy is a sole trader and had assets of $569,400 and liabilities of $412,840 on 1 January
20X6. During the year ended 31 December 20X6 she paid $65,000 capital into the business
and she paid herself wages of $800 per month.
At 31 December 20X8, Amy had assets of $614,130 and liabilities of $369,770.
What is Amy’s profit for the year ended 31 December 20X6?
A. $32,400
B. $23,600
C. $22,800
D. $87,800
13. A company values its inventory using the FIFO method. At 1 May 20X6 the company had
700 engines in inventory, valued at $190 each. During the year ended 30 April 20X7 the
following transactions took place:
20X6
1 July Purchased 500 engines at $220 each
1 November Sold 400 engines for $160,000
20X7
1 February Purchased 300 engines at $230 each
15 April Sold 250 engines for $125,000
What is the value of the company’s closing inventory of engines at 30 April 20X7?
A. $188,500
B. $195,500
C. $166,000
D. $106,000
Page 5 of 21

14. Which of the following material events after the reporting date and before the financial
statements are approved are adjusting events?
(i) A valuation of property providing evidence of impairment in value at the reporting
date.
(ii) Sale of inventory held at the reporting date for less than cost.
(iii) Discovery of fraud or error affecting the financial statements.
(iv) The insolvency of a customer with a debt owing at the reporting date which is still
outstanding.
A. i, ii and iv only
B. i, ii, iii and iv
C. i and iv only
D. ii and iii only
15. The following control account has been prepared by a trainee accountant:
Receivables ledger control account
$ $
Opening balance 308,600 Cash 147,200
Credit sales 154,200 Discounts allowed 1,400
Cash sales 88,100 Interest charged on overdue 2,400
accounts
Contras 4,600 Irrecoverable debts 4,900
Allowance for receivables 2,800
Closing balance 396,800
Total 555,500 555,500
What should the closing balance be when all the errors made in preparing the receivables
ledger control account have been corrected?
A. $395,200
B. $304,300
C. $309,500
D. $307,100
Page 6 of 21

16. Plym plc is a retailer which is registered for VAT. All sales, and all purchases of goods for
resale, attract VAT at the rate of 20%. For the year to 30 June 20X7, Plym plc paid £69,600
to suppliers in respect of goods for resale, and showed revenue in the statement of profit or
loss of £89,400. There was no change in the figures for inventory and trade payables in the
statements of financial position as at 30 June 20X6 and 20X7.
What was Plym plc's gross profit for the year ended 30 June 20X7?
A. £19,800
B. £4,900
C. £31,400
D. £16,500
17. Hywel plc's trial balance includes a total for all the receivables ledger accounts as listed out
at the year end. The receivables ledger is part of the double entry system. The trial balance
fails to agree and a suspense account is opened. The difference is due to the following
errors in Hywel plc's ledger accounts:
(i) The balance on Markham plc's receivables ledger account is £9,890. This is incorrectly
recorded in the trial balance as £9,980
(ii) A discount allowed to Umberto of £33 was debited to his receivables ledger account
(iii) The sales account is overcast by £110. Three journals are drafted to correct these
errors.
Together these journals should:
A. Credit the suspense account with £110
B. Debit the suspense account with £86
C. Credit the suspense account with £46
D. Debit the suspense account with £46
18. Peri's bookkeeper made the following mistakes:

(i) Discount allowed £3,840 was credited to discounts received account.
(ii) Discount received £2,960 was debited to discounts allowed account.
(iii) Discounts were otherwise correctly recorded.
Which of the following journal entries will correct the errors?
A. Debit Discount allowed £7,680, Credit Discount received £5,920, Credit Suspense
account £1,760.
B. Debit Discount allowed £880, Credit Discount received £880, Credit Suspense account
£1,760.
C. Debit Discount allowed £6,800, Credit Discount received £6,800.
D. Debit Discount allowed £3,840, Credit Discount received £2,960, Credit Suspense
account £880.
Page 7 of 21

19. According to IAS 1 Presentation of Financial Statements, compliance with International
Accounting Standards and International Financial Reporting Standards will normally ensure
that:
A. The entity’s inventory is valued at net realisable value
B. The entity’s assets are valued at their break-up value
C. The entity’s financial statements are prepared on the assumption that it is a going
concern
D. The entity’s financial position, financial performance and cash flows are presented fairly
20. Which of the following definitions for the 'going concern' concept in accounting is the most
accurate in thelight of IAS 1 Presentation of Financial Statements?
A. The directors do not intend to liquidate the entity or to cease trading in the foreseeable
future
B. The entity is able to pay its debts as and when they fall due
C. The directors expect the entity’s assets to yield future economic benefits
D. Financial statements have been prepared on the assumption that the entity is solvent
and would be able to pay all creditors in full in the event of being wound up.
Page 8 of 21

II. AUDITING (10 questions)
21. What is audit risk?
A. Can be completely eliminated through appropriate sampling of transactions.
B. Is the risk that a "clean" opinion will be issued when, in reality, the financial statements
are materially misstated.
C. Is what creates the demand for an audit.
D. Is the risk that a company may hire an incompetent auditor.
22. Which of the following audit phases would generally be conducted before all of the others
listed below?
A. Auditing business processes and related accounts.
B. Evaluation of audit evidence.
C. Gaining an understanding of the client's industry.
D. Consideration of internal control systems.
23. An auditor's evaluation of the reasonableness of a client's loan loss reserve would normally
be made during which phase of the audit?
A. Gaining an understanding of the client's industry.
B. Client acceptance/pre-planning.
C. Consideration of internal control systems.
D. Auditing business processes and related accounts.
24. What is the essential meaning of the generally accepted auditing standard that requires
that the auditor be independent?
A. The auditor must be without bias with respect to the client under audit.
B. The auditor must adopt a critical attitude during the audit.
C. The auditor's sole obligation is to third parties.
D. The auditor may have a direct ownership interest in his client's business if it is not
material.
25. The responsibility for implementing sound accounting practices and principles, maintaining
an adequate internal control structure, and making fair representations in the financial
statements rests primarily with the:
A. Senior management
B. External auditors
C. Internal audit department
D. Shareholders
Page 9 of 21

26. Which of the following best describes the fiduciary relationship between management and
the board of directors?
A. Management reports to the board of directors.
B. The board of director reports to management.
C. Neither group is accountable to the other.
D. Both groups report directly to the shareholders.
27. The existence of audit risk is recognized by the statement in the auditor's standard report
that the:
A. Auditor obtains reasonable assurance about whether the financial statements are free
of material misstatements.
B. Auditor is responsible for expressing an opinion on the financial statements, which are
the responsibility of management.
C. Financial statements are presented fairly, in all material respects, in conformity with
VAS.
D. Audit includes examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements.
28. Which of the following factors would an auditor least likely consider when assessing the
inherent risk associated with client sales transactions?
A. Billings are made using the percentage-of-completion method of revenue recognition.
B. The nature of the credit authorization process.
C. Some invoices are normally billed prior to shipments [which occur at a later date].
D. The conditions of the sale allow for a right of return or the right to modify the purchase
agreement.
29. The risk that an auditor's procedures will lead to a conclusion that a material misstatement
in an account balance does not exist, when in fact a misstatement did occur, is known as:
A. Audit risk
B. Detection risk
C. Inherent risk
D. Business risk
30. Which of the following factors is least likely to represent an opportunity to commit fraud?
A. The audit committee is ineffective.
B. Poor internal controls over cash transactions
C. The existence of highly complex transactions
D. Operating losses make a hostile takeover imminent.
Page 10 of 21

III. TAX (10 questions)
31. On 1 July 2012, NLAM Co leased an asset for four years and paid the whole rent of VND600
million in advance. On 1 July 2014, NLAM Co decided to shorten the lease period to three
years. The company expects that it will have to pay a penalty of VND60 million when it
terminates the lease in 2015 in order to receive a refund of one year of the original lease
payment.
What is the deductible expense for NLAM Co with regard to the lease in the year ended 31
December 2014?
A. VND150 million
B. VND75 million
C. VND165 million
D. VND170 million
32. NEI Co, a foreign contractor, entered into a contract with PVN, a Vietnamese company, to
supply services in relation to oil exploration. NEI Co wants to apply the deduction method
for the declaration of value added tax (VAT) in Vietnam. In November 2014 when the tax
code application was still in progress, NEI Co incurred input VAT of USD15,000 for its
operations in Vietnam. Also during that time, PVN made a progress payment to NEI Co of
USD200,000 (net of VAT at 10%) for the services. In December 2014 when the tax code was
available, NEI Co incurred a further USD28,000 input VAT for its operations in Vietnam.
What is the amount of NEI Co’s deductible input value added tax (VAT) in 2014?
A. USD63,000
B. USD28,000
C. USD35,000
D. USD15,000
33. RETRA Co, a company specialising in developing real estate projects, has an apartment and
villa development project in the centre of Hanoi, which is expected to be completed in
2018. The estimated total revenue and profits from this project are VND2,000 billion and
VND300 billion, respectively. RETRA Co has been collecting money in advance from
customers and in 2014 the total proceeds received were VND200 billion, on which
provisional tax of 1% was duly paid on receipt.
What is the taxable income from the project of RETRA Co for the purposes of its 2014
corporate income tax (CIT) finalisation return?
A. VND0 billion
B. VND30 billion
C. VND200 billion
D. VND300 billion
Page 11 of 21

34. Mr Tomaz is a Hong Kong citizen and tax resident. He arrived in Vietnam to work on 21 April
2014 and on completion of his employment contract, he left Vietnam on 31 October 2015.
In the years 2014 and 2015, he spent the following numbers of days in Vietnam:
– From 21 April to 31 December 2014 – 130 days
– From 1 January to 20 April 2015 – 64 days
– From 21 April to 31 October 2015 – 110 days
Based solely on the above information, what is Mr Tomaz’s tax residency status in his first
and second tax year in Vietnam?
First year Second year
A Resident Resident
B Resident Non-resident
C Non-resident Resident
D Non-resident Non-resident
35. In 2014, SPTF Co incurred losses of VND10 billion from incentive activities which were
subject to a tax rate of 10%, made gains from the transferring of real estate of VND3 billion
and had other income of VND8 billion.
What is the minimum tax liability of SPTF Co in 2014?
A. VND2,420 million
B. VND220 million
C. VND660 million
D. VND0 million
36. SWR Co, a Vietnamese company, has three separate sales outlets. In December 2014, each
of the outlets issued an invoice for the sale of one ton of construction materials to three
separate customers as follows. The sale of construction materials is subject to value added
tax (VAT) at the rate of 10%.
– Invoice 1: selling price VND20 million, VAT VND2 million
– Invoice 2: selling price VND22 million, no VAT as the selling price is inclusive
– Invoice 3: selling price VND20 million, no VAT because the construction materials were
given to the customer for free as part of a promotion which has been registered with
the authorities
What is the output value added tax (VAT) which SWR Co should have declared in December
2014, if no amendments were made to the invoices?
A. VND4 million
B. VND2 million
C. VND4.2 million
D. VND6.2 million
Page 12 of 21

37. Ms Hoai Pham has two dependants. In 2014, her monthly gross salary was VND50 million
and she was responsible for paying 8% social insurance and 1·5% health insurance.
What is Ms Hoai Pham’s monthly tax liability (to the nearest VND10,000)?
A. VND4.16 million
B. VND4.67 million
C. VND6.26 million
D. VND5.20 million
38. Mr Ho is a tax resident in Vietnam. In 2014 he received income from Country X, on which
Country X had imposed personal income tax at its domestic rates. Mr Ho is not a resident in
Country X.
Which of the following statements correctly describes Mr Ho’s entitlement to a tax credit in
Vietnam for the tax imposed by County X?
A. No tax credit can be claimed in Vietnam
B. A tax credit can be claimed in Vietnam only if Country X has a double tax avoidance
agreement (DTAA) with Vietnam
C. A tax credit can be claimed in Vietnam even if Country X does not have a DTAA with
Vietnam, but only up to the amount of personal income tax payable under the
Vietnamese tax regulations on the income
D. A tax credit can be claimed in Vietnam for the full amount of the overseas tax without
any conditions or restrictions
39. HNKV Co is a one-member limited liability company, which is wholly own by HKV, a
company incorporated in Bermuda. In 2014, HKV decided to convert HNKV Co into a joint
stock company by selling the shares of HNKV Co to two local Vietnamese entities. The sale
of the shares and the conversion of the company was completed in August 2014. Which
combination of the following statements correctly describes the reporting requirements for
capital gains tax and corporate income tax (CIT) finalisation under the current regulations?
(i) HNKV Co is required to file a capital gains tax declaration
(ii) The buyers are required to file a capital gains tax declaration
(iii) HNKV Co is required to file a CIT finalisation return at the time of conversion and at the
year end
(iv) HNKV Co is required to file a CIT finalisation return at the year end only
A. i and iii
B. i and iv
C. ii and iii
D. ii and iv
Page 13 of 21

40. Mr Gambl is a Canadian and non-resident in Vietnam. On 1 December 2014, during his
vacation trip to Vietnam, he visited PHT, a casino for expatriates in Vietnam. He cashed in
(i.e. exchanged cash for chips) USD600 at the beginning, and cashed out (i.e. exchanged
chips for cash) USD500 on each of three separate occasions with his winnings.
What is Mr Gambl’s tax liability in Vietnam as a result of these transactions?
A. VND 935,000
B. VND 1,935,000
C. VND 2,225,000
D. VND 3,225,000
Page 14 of 21

IV. GENERAL KNOWLEDGE (10 Questions)
41. Which national football team was the champion of EURO 2016?
A. England
B. Portugal
C. Germany
D. Spain
42. What is the name of EY’s CEO in Vietnam?

A. Ha Thu Thanh
B. Warrick Cleine
C. Tran Dinh Cuong
D. Tran Van Minh
43. Who is the Governor of State Bank of Vietnam (SBV)?

A. Nguyen Van Binh
B. Le Minh Hung
C. Nguyen Van Giau
D. Le Duc Thuy
44. How many floors does Keangnam Hanoi Landmark Tower have?
A. 90
B. 72
C. 46
D. 16
45. How many countries are in European Union (EU) in August 2017?
A. 25
B. 26
C. 27
D. 28
46. Which movie is dominated for Best Picture for Oscar 2017?
A. Moonlight
B. La La Land
C. The Salesman
D. Manchester of the Sea
Page 15 of 21

47. Who is the author of “Diary of a Cricket”?
A. To Hoai
B. Nguyen Nhat Anh
C. Nam Cao
D. Nguyen Tuan
48. Donald Trump is the … President of United States

A. 43th
B. 44th
C. 45th
D. 46th
49. Who is The Chairperson of the National Assembly of Vietnam?

A. Nguyen Sinh Hung
B. Do Ba Ty
C. Nguyen Van Giau
D. Nguyen Thi Kim Ngan
50. What does SHB stand for?

A. Shinhan Bank
B. Saigon-Hanoi Bank
C. Standard Heartstone Bank
D. Southern Hanoi Bank
Page 16 of 21

V. IQ (10 questions)
51. Which number should come next in this series? 3, 5, 8, 13, 21, ...
Answer: ________
52. Which number should replace the question mark?

8 5 21
35 32 12
32 28 31
4 ? 28
Answer: ________
53. Fill in the blank in the middle of the series. P5QR, P4QS, P3QT, ...., P1QV
Answer: ________
54. Currently Mark Zuckerberg is 31 years old, 9 more years his age doubles his sister’s
currently. So how old is Mark’s sister?
Answer: ________
55. If EGGFHGHE is 97786769 then HEFGGHFE is:
Answer: ________
56. Today Erik goes to market for the first time, his mother told him to buy a few PEARS giving
$23. How many PEARS can Erik buy maximum with the given money? Knowing that:
- Apple + Apple + Pear + Peach = $23
- Peach + Apple + Orange + Apple = $22
- Apple + Orange + Apple + Apple = $16
- Apple + Apple + Apple + Apple = $12
Answer: ________
57. 12593 is to 35291

And 29684 is to 46982
Therefore 72936 is to ?
Answer: ________
Page 17 of 21

58. Which number is the odd one out?
84129, 32418, 47632, 36119, 67626, 72927
Answer: ________
59. A Z B Y D W G T ? ?
Which two letters come next? Answer: ________
60. How many cases do you need if you have to pack 112 pairs of shoes into cases that each
hold 28 shoes?
Answer: ________
Page 18 of 21

VI. ESSAY (250 words)
Parents often give children everything they ask for and do what they like. Is it good for
children? What are the consequences when they grow up?
Page 19 of 21

ANSWER SHEET
Full name:
Test:
Mark:
Class code:
Total questions: 60 MCQs + 1 essay
Time: 90 minutes
A B C D A B C D A B C D
1     21     41    
2     22     42    
3     23     43    
4     24     44    
5     25     45    
6     26     46    
7     27     47    
8     28     48    
9     29     49    
10     30     50    
11     31     51 
12     32     52 
13     33     53 
14     34     54 
15     35     55 
16     36     56 
17     37     57 
18     38     58 
19     39     59 
20     40     60 
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Page 21 of 21

Sapp - Ey Entrance Test

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SAPP Academy Tel 096 972 94 63

6 Floor, No 2, Trai Ca Valley, Truong Dinh street, Ha Noi Sapp.edu.vn

SAPP Academy Tel: 0166 7703 493

I. ACCOUNTING (20 questions)

What should be the correct balance per the cash book?

SAPP Academy Tel: 0166 7703 493

SAPP Academy Tel: 0166 7703 493

6. Which of the following statements about sales tax is/are true?

7. The following extracts are from Hassan’s financial statements:

SAPP Academy Tel: 0166 7703 493

9. Which of the following should appear in a company’s statement of changes in equity?

10. At 31 December 20X5 a company’s capital structure was as follows:

SAPP Academy Tel: 0166 7703 493

SAPP Academy Tel: 0166 7703 493

SAPP Academy Tel: 0166 7703 493

18. Peri's bookkeeper made the following mistakes:

SAPP Academy Tel: 0166 7703 493

SAPP Academy Tel: 0166 7703 493

SAPP Academy Tel: 0166 7703 493

SAPP Academy Tel: 0166 7703 493

SAPP Academy Tel: 0166 7703 493

SAPP Academy Tel: 0166 7703 493

SAPP Academy Tel: 0166 7703 493

SAPP Academy Tel: 0166 7703 493

42. What is the name of EY’s CEO in Vietnam?

43. Who is the Governor of State Bank of Vietnam (SBV)?

SAPP Academy Tel: 0166 7703 493

48. Donald Trump is the … President of United States

49. Who is The Chairperson of the National Assembly of Vietnam?

50. What does SHB stand for?

SAPP Academy Tel: 0166 7703 493

52. Which number should replace the question mark?

55. If EGGFHGHE is 97786769 then HEFGGHFE is:

57. 12593 is to 35291

SAPP Academy Tel: 0166 7703 493

Which two letters come next? Answer: ________

SAPP Academy Tel: 0166 7703 493

SAPP Academy Tel: 0166 7703 493

SAPP Academy Tel: 0166 7703 493

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