超星 - Assignment 4 - 查题吧

单选题

Which of the following is not a component of internal control?

A.Monitoring of controls
B.Information system
C.Comply with legal requirements
D.Risk assessment

单选题

Which of the following is NOT an element of the fraud triangle?

A.Motive
B.Ethics
C.Rationalization
D.Opportunity

单选题

Which of the following is NOT a document used to control a bank account?

A.Signature card
B.Check
C.Deposit ticket
D.Receipt

单选题

The book side of a bank reconciliation will include which of the following?

A.Bank errors
B.Outstanding checks
C.Electronic funds transfers (EFT)
D.Deposits in transit

单选题

The Singletary Corporation had a beginning cash balance of $7,050 during the month of March. This company is expected to collect $4,500 from its outstanding accounts receivable. The projected cash sales for March are $9,000. The outstanding accounts payable balance is $10,000, of which 30% is to be paid during March. Operating expenses that are to be paid during March are projected to be $12,000. If preparing a cash budget for the month of March, what is the ending cash balance?

A.$5,550
B.$11,550
C.$1,550
D.($1,450)

单选题

There are three parties to a check. The person or company to whom the check is paid is the:

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

单选题

When preparing a bank reconciliation, which of the following items should be added to the book balance?

A.EFT receipts
B.Collection items
C.Deposits in transit
D.Both EFT receipts and collection items

单选题

Deposits that have been recorded on the book, but have not yet been recorded by the bank are:

A.Nonsufficient funds deposits.
B.Electronic funds transfers
C.Deposits in transit.
D.Electronic funds deposits.

单选题

When preparing a bank reconciliation, which statement is right?

A.deposits in transit are added to the bank balance.
B.service charges are subtracted from the bank balance.
C.outstanding checks are deducted from the book balance.
D.book errors are subtracted from the bank balance.

单选题

The two most common types of fraud impacting the financial statements are:

A.fraudulent financial reporting and e-commerce fraud.
B.misappropriation of assets and embezzlement.
C.fraudulent financial reporting and misappropriation of assets.
D.cooking the books and fraudulent financial reporting.

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