Attention to Detail Test Practice Course: Invoices, orders and schedules

1. Question 1 sur 18

   An invoice line shows 12 boxes at $4.75 each, with a line total of $47.50. What should the line total be?

   • A$16.75
   • B$570.00
   • C$47.50
   • D$57.00
   Voir la réponse

   Réponse: D. $57.00

   12 × $4.75 = $57.00. The invoice total of $47.50 is the price of only 10 boxes.

2. Question 2 sur 18

   Check each line of this invoice (quantity × unit price). Which line has an error?

   Élément	Qty	Unit price ($)	Line total ($)
   Paper towel (case)	24	3.15	75.60
   Floor cleaner (4 L)	6	18.40	110.40
   Garbage bags (box)	10	7.25	75.20
   Mop heads	3	42.00	126.00

   • AMop heads
   • BPaper towel (case)
   • CGarbage bags (box)
   • DFloor cleaner (4 L)
   Voir la réponse

   Réponse: C. Garbage bags (box)

   10 × $7.25 = $72.50, but the line shows $75.20 (the 2 and the 5 are swapped). The other lines are correct.

3. Question 3 sur 18

   The line totals on this invoice are correct. What should the subtotal be?

   Élément	Qty	Unit price ($)	Line total ($)
   Toner cartridge	2	89.00	178.00
   Copy paper (case)	5	46.50	232.50
   Binder clips (box)	4	6.25	25.00
   		Subtotal	453.50

   • A$453.50
   • B$257.50
   • C$435.50
   • D$410.50
   Voir la réponse

   Réponse: C. $435.50

   $178.00 + $232.50 + $25.00 = $435.50. The invoice shows $453.50, with the 3 and the 5 swapped.

4. Question 4 sur 18

   An invoice shows a subtotal of $360.00 and tax at 5%. The tax line says $1.80. What should the tax be?

   • A$18.00
   • B$378.00
   • C$180.00
   • D$1.80
   Voir la réponse

   Réponse: A. $18.00

   5% of $360.00 = 0.05 × 360 = $18.00. $1.80 is ten times too small, a decimal-point slip. $378.00 is the total including tax.

5. Question 5 sur 18

   Compare the purchase order with the supplier's invoice. Which item was billed in a larger quantity than was ordered?

   Élément	Purchase order qty	Invoice qty
   Safety boots, size 9	10	10
   Safety boots, size 10	12	12
   Work gloves (pair)	50	60
   Rain jackets	8	8

   • ASafety boots, size 10
   • BRain jackets
   • CWork gloves (pair)
   • DSafety boots, size 9
   Voir la réponse

   Réponse: C. Work gloves (pair)

   The order was for 50 pairs of gloves, but the invoice bills 60. Always match each invoice line with the purchase order before approving payment.

6. Question 6 sur 18

   An invoice is dated 2026-05-14 with terms "Net 30" (payment due 30 days after the invoice date). What is the due date?

   • A2026-06-13
   • B2026-06-15
   • C2026-06-12
   • D2026-06-14
   Voir la réponse

   Réponse: A. 2026-06-13

   May has 31 days: 17 days take you to May 31, and 13 more reach June 13. Adding "one month" (June 14) is a common mistake.

7. Question 7 sur 18

   These invoices are waiting for payment. Which invoice number appears to have been received twice?

   Supplier	Invoice no.	Date	Amount ($)
   Westline Courier	WL-30812	2026-09-03	146.20
   Pinecrest Office Supply	PC-7741	2026-09-05	389.75
   Westline Courier	WL-30821	2026-09-10	146.20
   Pinecrest Office Supply	PC-7741	2026-09-05	389.75
   Ridge Plumbing	RP-1190	2026-09-12	612.00

   • ARP-1190
   • BWL-30821
   • CWL-30812
   • DPC-7741
   Voir la réponse

   Réponse: D. PC-7741

   PC-7741 appears twice with the same supplier, date and amount. The two Westline invoices have different numbers and dates, so they are separate bills.

8. Question 8 sur 18

   Under the federal Input Tax Credit Information (GST/HST) Regulations, which detail is required on supporting documents only when the total is $500 or more?

   • AThe invoice date
   • BThe total amount paid or payable
   • CThe terms of payment
   • DThe supplier's name
   Voir la réponse

   Réponse: C. The terms of payment

   The supplier's name, the date and the total are required at every level. The terms of payment are added for totals of $500 or more.

9. Question 9 sur 18

   Under the same regulations, from what total must supporting documents show the supplier's GST/HST registration number?

   • AAny amount, even under $100
   • B$100 or more
   • C$30 or more
   • D$500 or more
   Voir la réponse

   Réponse: B. $100 or more

   For totals of $100 or more, the documents must also show the registration number and the tax details. Under $100, they are not required.

10. Question 10 sur 18

    Check the hours on this shift schedule. Whose hours are calculated incorrectly?

    Employee	Day	Start	End	Hours listed
    Aziz	Mon	07:00	15:00	8
    Brodeur	Mon	15:00	23:00	8
    Chan	Tue	06:30	14:30	8
    Dumont	Tue	14:00	22:30	9
    Ellis	Wed	09:00	17:30	8.5

    • AEllis
    • BAziz
    • CDumont
    • DChan
    Voir la réponse

    Réponse: C. Dumont

    14:00 to 22:30 is 8.5 hours, not 9. The other rows are correct.

11. Question 11 sur 18

    A schedule uses the 24-hour clock. A shift runs from 19:00 to 03:00 the next morning. How long is the shift?

    • A4 hours
    • B16 hours
    • C22 hours
    • D8 hours
    Voir la réponse

    Réponse: D. 8 hours

    From 19:00 to midnight is 5 hours, and from midnight to 03:00 is 3 more: 5 + 3 = 8 hours.

12. Question 12 sur 18

    A training schedule lists "Monday, 2026-11-10". What is the problem?

    • A2026-11-10 is a Sunday, so the day or the date is wrong
    • BThe date should be written 10-11-2026
    • CThere is no problem
    • D2026-11-10 is a Tuesday, so the day or the date is wrong
    Voir la réponse

    Réponse: D. 2026-11-10 is a Tuesday, so the day or the date is wrong

    November 10, 2026 falls on a Tuesday. When a day and a date are both given, check that they agree.

13. Question 13 sur 18

    These are the bookings for one meeting room on the same day. Which two bookings overlap?

    Booking	Start	End
    A	09:00	10:30
    B	10:30	11:30
    C	11:15	12:00
    D	13:00	14:00

    • AA and B
    • BA and D
    • CB and C
    • DC and D
    Voir la réponse

    Réponse: C. B and C

    B runs until 11:30 but C starts at 11:15, so they overlap by 15 minutes. A ends at 10:30 exactly when B starts, so A and B do not overlap.

14. Question 14 sur 18

    A site must have a guard on duty 24 hours a day. Based on this schedule, when is there no guard on duty?

    Shift	Start	End
    Day shift	07:00	15:00
    Evening shift	15:00	23:00
    Night shift	23:00	06:00

    • A15:00 to 16:00
    • B23:00 to 06:00
    • CThere is no gap
    • D06:00 to 07:00
    Voir la réponse

    Réponse: D. 06:00 to 07:00

    The night shift ends at 06:00 but the day shift starts at 07:00, leaving one hour with no one on duty.

15. Question 15 sur 18

    An employee's timesheet shows daily hours and a total. What should the total be?

    Day	Hours
    Mon	7.5
    Tue	8
    Wed	6.5
    Thu	8
    Fri	7.5
    Total (as written)	38.5

    • A35.5
    • B36.5
    • C38.5
    • D37.5
    Voir la réponse

    Réponse: D. 37.5

    7.5 + 8 + 6.5 + 8 + 7.5 = 37.5 hours. The written total is 1 hour too high, so the timesheet must be corrected before payroll.

16. Question 16 sur 18

    One line total on this invoice is wrong. After you fix it, what is the correct total including 5% tax?

    Élément	Qty	Unit price ($)	Line total ($)
    Hand soap refill (case)	4	28.50	114.00
    Nitrile gloves (box)	15	9.80	174.00
    Bleach (4 L)	6	6.50	39.00

    • A$315.00
    • B$300.00
    • C$343.35
    • D$327.00
    Voir la réponse

    Réponse: A. $315.00

    Gloves: 15 × $9.80 = $147.00, not $174.00. The subtotal is $114.00 + $147.00 + $39.00 = $300.00, and $300.00 × 1.05 = $315.00.

17. Question 17 sur 18

    A rule says no staff member may work more than 5 shifts in one week. Which staff member breaks the rule?

    Staff member	Shifts this week
    Grant	Mon, Tue, Wed, Thu, Fri
    Hussein	Mon, Wed, Thu, Fri, Sat, Sun
    Ivanova	Tue, Wed, Thu, Sat, Sun
    Jasper	Mon, Tue, Fri, Sat

    • AHussein
    • BGrant
    • CIvanova
    • DJasper
    Voir la réponse

    Réponse: A. Hussein

    Hussein is scheduled on 6 days. Grant and Ivanova each have exactly 5, which is allowed, and Jasper has 4.

18. Question 18 sur 18

    The packing slip shows 48 units received. The invoice bills 84 units at $2.50 each. By how much is the invoice overstated?

    • A$90.00
    • B$120.00
    • C$210.00
    • D$36.00
    Voir la réponse

    Réponse: A. $90.00

    The invoice bills 84 − 48 = 36 units too many, and 36 × $2.50 = $90.00. The digits 4 and 8 were swapped.

Clavier : 1–4 pour répondre, Entrée pour la question suivante.