In respect of business transaction nature, accounting vouchers are divided into

5 categories, including: Labor vouchers, inventory vouchers, sales vouchers, monetary vouchers, and tangible fixed assets vouchers.

4 categories, including: Labor vouchers, inventory vouchers, sales vouchers, monetary vouchers.

4 categories, including: Labor vouchers, inventory vouchers, sales vouchers, tangible fixed assets vouchers.

4 categories, including: Labor vouchers, sales vouchers, monetary vouchers, and tangible fixed assets vouchers.

Which steps are included in the organization of accounting voucher system in an enterprise:

Set up a list of accounting vouchers, content of accounting voucher, and voucher form.

Determination on issuance of vouchers and voucher checking.

Set up the voucher rotation process and storage of vouchers.

Which below vouchers are direct vouchers in respect of collecting data on cash transactions:

Cash receipt notes, payment request.

Loan contract, cash receipt notes.

Application for advance, Cash payment notes.

Which below vouchers are relating vouchers in respect of collecting data on cash transactions

Loan contract, application for advance, payment request.

Cash receipt notes, payment request.

Which below statement is correct regarding the basis issuing purchased goods receipt notes?

Purchased goods receipt note should be issued as goods has been imported into the warehouse.

Purchased goods receipt note should be issued as an enterprise signs in the contract with supplier.

Purchased goods receipt note should be issued as supplier accepts enterprise`s goods order.

Which below departments/persons should be involved in the voucher rotation process for cash at bank?

Serving bank, banking accountant, related accountant.

Stock keeper, chief accountant, banking accountant.

Banking accountant, chief accountant

Which below departments/persons should be involved in the voucher rotation process for cash withdrawal from bank (cash fund increment)

Banking accountant, chief accountant/account holder, bank, cash recipient, cash accountant, cashier.

Banking accountant, bank, cash recipient, cash accountant.

Banking accountant, customer, cash recipient, cash accountant, Cashier.

Banking accountant, chief accountant, cash recipient, supplier, cashier.

Which below vouchers are direct vouchers in respect of collecting data on inventory transactions:

Goods delivery notes, goods receipt notes.

Internal goods delivery notes, Inventory acceptance minutes.

Inventory report, Inventory stock records.

Which below vouchers are relating vouchers in respect of collecting data on inventory transactions:

VAT invoices, bills, debit notes, credit notes, cash payment notes, cash receipt notes.

Goods delivery notes, goods receipt notes.

Internal goods delivery notes, Inventory acceptance minutes.

Which below departments/persons should be involved in the voucher rotation process for finished goods/outsourced goods receipt?

Production department, stock keeper, inventory accountant, production cost accountant and other related accountants

Production department, fixed assets accountant, production cost accountant and other related accountants.

Sales accountant, stock keeper, inventory accountant, and other related accountants

Supplier, inventory accountant, production cost and other related accountants

Which below departments/persons should be involved in the voucher rotation process for product/goods delivery?

Sales department, customer (buyer), Stock keeper, Inventory accountant, related accountants.

Serving bank, Stock keeper, Inventory accountant, related accountants.

Sales department, supplier (seller), Inventory accountant, related accountants.

Sales department, supplier (seller), chief accountant, Inventory accountant.

Which of the following is NOT the requirement of accounting book system in an accounting entity?

Accounting book system should ensure the effectiveness of accounting voucher rotation.

Accounting book system must ensure the relationship between chronological order and systematic order of book-recording.

Accounting book system should ensure the relationship between general ledgers and sub - ledgers.

Accounting book system should ensure the procedures of data cross-checking and controlling.

What is the structure of an adjusting account for an asset account?

Downward adjusted value on the debit side and upward adjusted value on the credit side

Upward adjusted value on the debit side and downward adjusted value on the credit side

Only posting downward adjusted value on the debit side

Only posting upward adjusted value on the debit side

What is the determinant for the number of General Ledgers in an accounting book system?

The number of accounting general accounts

The number of accounting vouchers

The number of accounting sub-accounts

Which of the following statements about the valuation of inventory are correct According to VAS 2 Inventories?

(i) Inventory items are normally to be valued at the lower of cost and net realizable value.

(iii) Selling price less estimated profit margin may be used to arrive at cost if this gives a reasonable approximation to actual cost.

(ii) The cost of goods manufactured by an entity will include materials and labor only. Overhead costs cannot be included.

Which of the following is NOT about processing and systematization of accounting information?

Application of Value measurement

Organization of accounts system

Organization of accounting books system

Accounting objects that need valuing are:

Assets, liabilities, owners' equities, revenue, other income, expenses and business performance results

Assets, liabilities, owners' equities

Revenue, other income, expenses and business performance results

In Vietnam, an accounting entity shall establish its chart of accounts based on:

Either Accounting regulations for enterprises (Circular No.200/2014/TT-BTC) or Accounting regulations for SMEs (Circular No.133/2016/TT-BTC)

Accounting regulations for enterprises (Circular No.200/2014/TT-BTC)

Book-recording method of chronological order and systematic order

The level of business equipment

In Vietnam, Trade payable account has:

Either a debit balance or a credit balance

A zero balance/ no ending balance

Accounting books are used for

Recording and keeping track of accounting information

Collecting and systematizing accounting information on the basis of requirements of business management

Providing accounting information for users

In General Journal Voucher accounting form, the information from General Journal vouchers are transferred to

General Ledgers of related accounts

Who are the users of accounting information?

Administrators within the enterprise

The State`s functional management agencies

User having interests directly and indirectly related to the operation of the enterprise

Based on the basis of reporting, accounting reports in enterprises are classified into which of the following?

Performance accounting reports and Predictive (forecast) accounting reports

Financial accounting reports and Management accounting reports

Periodic accounting reports and Regular accounting reports

Which of the following principles must be followed when preparing financial statements?

Going concern, Accrual basis, Consistency, Materiality and aggregation, Comparative and Offsetting

Going concern, Accrual basis, Consistency, and Materiality and aggregation

Accrual basis, Consistency, Materiality and aggregation, and Offsetting

Going concern, Accrual basis, and Consistency

According to the current accounting regime, the financial accounting reporting system applicable to enterprises includes which of the following reports?

Annual financial statements and Interim financial statements

Which of the following are included in the content of a Statement of Cash Flow?

Cash flows from operating activities, Cash flows from investing activities, and Cash flow from financing activities

Cash flows from operating activities and Cash flows from investing activities

Cash flows from investing activities and Cash flows from financing activities

Cash flows from operating activities and Cash flows from financing activities

Which of the following methods are commonly used to analyze accounting information?

Comparison method and Factor analysis method

The financial statements of an enterprise provide information about which of the following?

Revenue, Other Income, Expenses, Profit and Loss

Which of the following does NOT describe characteristic of centralized accounting organization

Subordinate units might be entitled to set up their own accounting departments.

Central accounting department is in charge of all accounting tasks.

Accounting records are kept and retained at the central accounting department.

This form enables quick implementation of accounting practices or standardized procedures.

Which of the following describes the characteristics of decentralized accounting organization

The central accounting department is responsible for guiding and inspecting the accounting work in the accounting departments at subordinate units.

Central accounting department is in charge of all accounting tasks.

Subordinate units are divided into 2 groups: dependent units and independent units.

This form is suitable for small and medium-sized enterprises with low hierarchy and do not operated in scattered areas.

A is a state - owned company. A has 1 subsidiary called "B company" with independent accounting and 01 subordinate called "C company". Determine the form of accounting organization for the Group of A,B, C companies?

Decentralized form or semi centralized form —

Accounting inspection's missions include:

Examining the recruitment, hiring, training and retraining of accountants. Examining the implementation of the Accounting Law, standards, regimes and legal regulations on accounting.

Checking the observance of production and business plans

Examining the organization of accounting apparatus

A is a state- owned company with 2 subordinates: B factory and C factory- B and C are entitled to set up their own accounting departments. Which financial statements are prepared and submitted by A company as required by the State?

Financial statements of A company and combined/general financial statements of the group.

Combined/General financial statements for the whole group as one entity.

Separate financial statements of A and combined financial statements of B and C.

Separate financial statements of A, B, C.

A is a state owned company with 2 subordinates: B and C. B and C are entitled to set up their own accounting departments. Which financials are prepared and submitted by B company as required by the State?

Separate financial statements of B.

Combined/General financial statements for the whole group as one entity

Separate financial statements of B company and combined/general financial statements of the group.

Who takes the responsibility for regular accounting inspection within an enterprises:

Chief accountant and working accountants

Models of management accounts organization (in the relationship with financial accounting) can be classified into:

Separate model, Combined model and Mixed model

Financial model, Management model and Mixed model

Financial - Management Model and Separate Model

General Model, Financial ~ Management Model

Which of the following describes characteristics of separate model of management and financial accounting organization.

There must be two separate accounting divisions: the financial and the management accounting division.

The accountant uses the accounting book system to serve both the financial reporting system and the management accounting reporting system.

Accountants collect detailed information as required by the management accountant from financial accounting' s vouchers and books.

Among all accounting items, some items are subject to a separate accounting organization while remaining items are subject to a combined accounting organization.

According to Law on Accounting No88, every accountant must:

Have professional accounting knowledge and skills

Have a bachelor's degree in Accounting of Finance

Strong knowledge of VAS/ IAS/IFRS

Vietnamese Accounting Quiz

Authored by Ha My

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172 questions

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MULTIPLE CHOICE QUESTION

30 sec • 1 pt

According to the Vietnamese accounting laws, a voucher must contain following elements

Voucher title and code of vouchers; Date; Name and address of person/entity who creates these vouchers.

Voucher title and code of vouchers; Date; Name and address of person/entity who creates these vouchers; Name and address of person/entity who receives vouchers.

Voucher title and code of vouchers; Date; Name and address of person/entity who creates these vouchers; Name and address of person/entity who receives vouchers; Content of vouchers; Quantity, unit price and total value.

Voucher title and code of vouchers; Date; Name and address of person/entity who creates these vouchers; Nameland address of person/entity who receives vouchers; Content of vouchers; Quantity, unit price and total value; Signatures and full name of involved persons.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

According to the Vietnamese accounting law, an accounting voucher should contain:

7 elements.

6 elements.

5 elements.

4 elements

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Regarding to accounting vouchers classification, optional vouchers have following characteristics

Optional vouchers are used internally only.

Optional vouchers are used internally. The state only gives instruction on several content recorded these vouchers for enterprises to follow due to their own business.

Optional vouchers are used commonly and widely by different entities in the economy.

Optional vouchers are standardized by the State in respect of type, form, content recorded, target and set-up method of these accounting vouchers.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Accounting vouchers form contains

Paper form.

Electric form.

Both paper form and electric form.

Others

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Application of accounting vouchers system in enterprises must be based on

The state's regulations on accounting vouchers.

Business operating characteristics of an enterprise.

Management requirements of an enterprise.

All of above statements

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Which below accounting vouchers should be classified as source vouchers?

VAT invoices, bilis, goods receipt notes, cash receipts, cash payments.

VAT invoices, advance requests, payment requests, bank statements.

Advance request, cash payment, goods receipt notes, VAT invoices.

Goods receipt notes, goods delivery notes, credit notes/debit notes issued by bank.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Which below accounting vouchers should be classified as bookkeeping vouchers?

VAT invoices, bills, goods receipt notes, cash receipts, cash payments.

VAT invoices, advance requests, payment requests, credit notes/debit notes issued by banks.

Advance request, cash payment, goods receipt note, VAT invoices.

Goods receipt notes, goods delivery notes, cash receipt notes, cash payment notes.

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