超星 - Chapter 4(1)

单选题

Each of the following is an example of a control procedure, except

A. a sound marketing plan.
B. limited access to assets.
C. sound personnel procedures.
D. separation of duties.

单选题

which of the following is an example of poor internal control?

A. Rotate employees through varies jobs.
B. The mailroom clerk records daily cash recipts in the journal.
C. employees must take vacations
D. The accounting department compares goods received with the related purchase order.

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单选题

Trisha Corporation has asked you to prepare its bank reconciliation at the end of the current month. answer question using the following code letters to indicate how the item described would be reported on the bank reconciliation. the question is the bank statement showed interest earned of $50.

A. deduct form the bank balance
B. add to the book balance
C. does not belong on the bank reconciliation
D. deduct from the book balance

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单选题

Trisha Corporation has asked you to prepare its bank reconciliation at the end of the current month. The bank statement showed that the bank had credited Trisha's account for a $500 deposit made by Tryon Company. Using the following code letters toindicate how the item described would be reported on the bank reconciliation.

A. deduct from the bank balance.
B. add to the book balance
C. deduct from the book balance
D. add to the bank balance

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单选题

Trisha Corporation has asked you to prepare its bank reconciliation at the end of the current month. answer question using the following code letters to indicate how the item described would be reported on the bank reconciliation. the question is a check for $753 written by Trisha during the current month was erroneously recorded as a $375 payment.

A. deducted from the bank balance
B. add to the book balance
C. does not belong on the bank reconciliation
D. deduct from the book balance.

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单选题

Trisha Corporation has asked you to prepare its bank reconciliation at the end of the current month. answer question using the following code letters to indicate how the item described would be reported on the bank reconciliation. the question is the bank statement included a check from a customer that was marked NSF.

A. deduct from the bank balance.
B. add to the book balance.
C. does not belong on the bank reconciliation
D. deduct from the book balance.

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单选题

Trisha Corporation has asked you to prepare its bank reconciliation at the end of the current month. answer question using the following code letters to indicate how the item described would be reported on the bank reconciliation. the question is a $600 deposit made on the last day of the current month did not appear on this month's bank statement.

A. deduct from the bank balance
B. add to the booking balance
C. duduct from the book balance.
D. add to the bank balance.

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单选题

Which of the following reconciling item does not require a journal entry?

A. Bank service charge
B. bank collection of note receivable
C. Deposit in transit
D. NSF check

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单选题

A check was written for $462 to purchase supplies. The check was recorded in the journal as $426. The entry to correct this error would

A. increase Supplies, $36
B. decrease Cash, $36
C. decrease Supplies, $36
D. increase Supplies, $36 anddecrease Cash, $36

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单选题

A cash budget helps control cash by

A. developing a plan for increasing sales
B. ensuring accurance cash records
C. helping to determine whether additional cash is available for investments or new financing is needed.
D. increasing more revenue to get more cash flow

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