题目内容

ThePublicCompanyOversightBoardwascreatedtooversee:

A. theSEC.
B. theauditsofnon-profitorganizations.
C. theauditsofpubliccompanies.
D. theFASB.

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Therearethreepartiestoacheck.Thepersonorcompanytowhomthecheckispaidisthe:

A. maker.
B. payee.
C. draftee.
D. promissee.

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Whenpreparingabankreconciliation,whichofthefollowingitemsshouldbeaddedtothebookbalance?

A. EFTreceipts
B. Collectionitems
C. Depositsintransit
D. BothEFTreceiptsandcollectionitems

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Depositsthathavebeenrecordedonthebook,buthavenotyetbeenrecordedbythebankare:

A. Nonsufficientfundsdeposits.
B. Electronicfundstransfers
C. Depositsintransit.
D. Electronicfundsdeposits.

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Differencesbetweentheamountofcashreportedonacompany'sbankstatementandthebalanceinthecompany'scashaccountbeforethebankreconciliationareprimarilydueto:

A. errorsintheaccountingprocessbythecompany.
B. errorsmadebythebank.
C. differencesbetweenthecashbasisandaccrualbasisofaccounting.
D. thetimingdifferenceinrecordingtransactions.

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ThePublicCompanyOversightBoardwascreatedtooversee:

A. theSEC. B. theauditsofnon-profitorganizations. C. theauditsofpubliccompanies. D. theFASB.

Therearethreepartiestoacheck.Thepersonorcompanytowhomthecheckispaidisthe:

Whenpreparingabankreconciliation,whichofthefollowingitemsshouldbeaddedtothebookbalance?

Depositsthathavebeenrecordedonthebook,buthavenotyetbeenrecordedbythebankare:

Differencesbetweentheamountofcashreportedonacompany'sbankstatementandthebalanceinthecompany'scashaccountbeforethebankreconciliationareprimarilydueto:

A. theSEC.
B. theauditsofnon-profitorganizations.
C. theauditsofpubliccompanies.
D. theFASB.