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Knee pads, Repair kit and Air pump are examples of which of the following material types utilized by GBI?

• Finished goods

• Raw materials

• Trading goods

• Semifinished goods

Which of the following statement is WRONG?

• Accounts payable accounting is associated with the procurement process.

• Accounts receivables accounting is used to record the financial impacts of business process

  steps.

• General ledger (GL) contains much of the data needed for financial reporting.

• Bank ledger accounting is concerned with recording data associated with bank transactions.

Which of the following processes are the key processes in the financial accouting?

• General accounting; Accounts receivable accounting; Accounts payable accounting; Asset

  accounting; Bank ledger accounting

• General ledger accounting; Accounts receivable accounting; Accounts payment accounting;

  Asset accounting; Bank ledger accounting

• General ledger accounting; Accounts receivable accounting; Accounts payable accounting;

  Asset accounting; Banking ledger accounting

• General ledger accounting; Accounts receivable accounting; Accounts payable accounting;

  Asset accounting; Bank ledger accounting

An income statement is also known as

• Profit and loss statement

• Balance sheet

• Statement of cash flowbank ledger accounting

• Bank ledger accounting

The global GBI enterprise is represented by which of the following data?

• A company code

• A company

• A client

• A segment

The account in the operative COA are mapped to which of the following types of charts of accounts (COA)?

• Operational accounts in country-specific charts of account

• Alternative accounts in country-specific charts of account

• Operative accounts in country-specific charts of account

• Operative or operational accounts in country-specific charts of account

Which of the following statement is CORRECT? (Choose the best answer)?

• All enterprises must maintain a country-specific COA in order to record financial data.

• All enterprises must maintain a group COA in order to record financial data.

• All enterprises must maintain an operative COA in order to record financial data.

• All enterprises must maintain an operative COA in order to record accounting data.

Which term represents what a company owns, such as cash, inventory of materials, and buildings?

• Liabilities

• Equity

• Assets

• Revenues

Which of the following statements is CORRECT about business processes ?

• They are executed across multiple functions

• They are initiated by some type of trigger

• They involve multiple steps

• All of the above

Which of the following statements is WRONG about reconciliation accounts ?

• Data are posted directly into them

• Data are automatically posted into them after they are posted to the corresponding sub-ledger

• The reconciliation account includes the sum of the postings of the sub-ledgers.

• None of the above