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Please follow these guidelines to maximize your learning outcome:  \n1. Distraction-Free Practice: Solve the multiple-choice questions in Section 1 under timed conditions. Do not look for shortcuts or answers until you are completely done.  \n2. Check & Submit Online: We have intentionally excluded the answer key from this printout. To get your score, see worked solutions, and track your progress metrics, open: [https://applaa.com/practice/check?exam=acca&paper](https://applaa.com/practice/check?exam=acca&paper);=1 on any browser. Bubble in your answers in our digital check sheet.  \n3. Learn with Appy Buddy (AI Socratic Tutor) : Applaa is a 100% ad-free educational space. Our online AI Tutor guides you step-by-step through questions you get wrong, showing you how to solve them rather than just giving you the answer.  \n■ SUPERCHARGE YOUR STUDIES WITH APPLAA DESKTOP APP  \nTired of printing PDFs and manual grading? Download the Applaa Desktop Application. It includes interactive exam mocks, real-time pacing stats, auto-grading, and personalized Socratic AI support. Get a 14-day free trial of our premium preparation package to track your progress rate.  \nDownload: [https://applaa.com/download](https://applaa.com/download)  \n© 2026 Applaa Ltd. 100% Ad-Free Revision Resources. Pghek Answers: [applaa.com/practice/check?exam=acca&paper=1](applaa.com/practice/check?exam=acca&paper=1)  \nSection 1: Practice Questions  \nQuestion 1—[F1 Accounts Preparation / ACCA Syllabus Topic]  \n. Revenue Question 2 Klaus has made the following statements regarding suspense accounts: (1) A suspense account identifies all types of error in an accounting system (2) Any suspense account balance must be eliminated before finalising financial statements (3) A suspense account's primary function is to eliminate fraudulent transactions (4) A suspense account with a debit balance represents an asset to the business Which of the above statements made by Klaus is/are TRUE?  \nA: 1 only  \nB: 2 only  \nC: 1, 2 and 3  \nD: 3 and 4 FINAL-March 2026 Accounts Preparation (F1)  \nQuestion 2—[F1 Accounts Preparation / ACCA Syllabus Topic]  \n© ACCA 2027-2028 All rights reserved. Question 3 Belle uses a basic computerised accounting system. Only the sales and purchases modules are fully integrated into the system. Where an imbalanced journal entry is made, the accounting system automatically balances this with a corresponding entry to a suspense account. Which of the following is a key feature of Belle's computerised accounting system?  \nA: 1 only  \nB: 2 only  \nC: Both 1 and 2  \nD: Neither 1 nor 2 FINAL-March 2026 Accounts Preparation (F1)  \nQuestion 3—[F1 Accounts Preparation / ACCA Syllabus Topic]  \n. Deposits made by Vivian into the bank are yet to be processed Question 32 Which of the following is CORRECT regarding sales tax registration?  \nA: A business registers with the tax authorities in its country to gain financially from any sales tax collected  \nB: A business not registered for sales tax is able to collect, but not reclaim, sales tax  \nC: Rules always mandate which businesses are required to be sales tax-registered; it is not possible to register voluntarily  \nD: A country's laws in relation to sales tax will specify which goods or services are subject to sales tax and the frequency of sales tax returns FINAL-March 2026 Accounts Preparation (F1)  \n© 2026 Applaa Ltd. 100% Ad-Free Revision Resources. Pghek Answers: [applaa.com/practice/check?exam=acca&paper=1](applaa.com/practice/check?exam=acca&paper=1)  \nQuestion 4—[F1 Accounts Preparation / ACCA Syllabus Topic]  \n© ACCA 2027-2028 All rights reserved. Question 7 Habiba is a","cbCaitqzK96cTHGQ","https://ap.wps.com/l/cbCaitqzK96cTHGQ","pdf",98057,"English","# Instructions & Study Method\n## Distraction-Free Practice\n## Check & Submit Online\n## Learn with Appy Buddy (AI Socratic Tutor)\n## Supercharge Your Studies with Applaa Desktop App\n# Section 1: Practice Questions","[{\"question\":\"How should you complete the Section 1 questions in this mock?\",\"answer\":\"Solve the multiple-choice questions in Section 1 under timed conditions and avoid looking for shortcuts or answers until finished.\"},{\"question\":\"Where do you get answers, worked solutions, and your score?\",\"answer\":\"The answer key is excluded from the printout. Open the Applaa online check page, bubble in answers in the digital check sheet, and review worked solutions and progress metrics.\"},{\"question\":\"What role does Appy Buddy (the AI Socratic Tutor) play?\",\"answer\":\"Appy Buddy guides step-by-step through questions you get wrong, explaining how to solve them rather than only showing the correct answer.\"},{\"question\":\"What benefits does the Applaa Desktop Application provide?\",\"answer\":\"It includes interactive exam mocks, real-time pacing statistics, auto-grading, and personalized Socratic AI support, plus a premium preparation trial.\"}]","Applaa ACCA Practice Mock 1 - Submit and grade online for instant worked solutions | PDF",25]