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KPM QUIZ 3

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

This government agency will prepare

a)

Federal government financial statments

b)

Audit report for federal government

c)

Budget for Federal government

2.

This report is prepared by the

a)

Accountant General

b)

Auditor General

c)

Minister of MOF

3.

The basis of accounting used to account for Federal Government accounts is

a)

Modified Cash Basis and Cash Basis

b)

Modified Cash Basis and Accrual Basis

c)

Accrual Basis and Cash Basis

4.

Malaysian Public Sector Accounting Standards (MPSAS) is used for

a)

Accrual Basis

b)

Cash Basis

c)

Modified Cash Basis

5.

The following is the disadvantage of using cash basis except

a)

The time spent in accounts preparation will not be significantly shorter

b)

Helps better in determining cashflow

c)

Facilitates better planning, financial management and decision making in longer term

6.

Accrual Basis will show

a)

only cash inflow and outflow

b)

only assets and liabilities

c)

only revenues and expenses

d)

all assets, liabilities, revenues and assets

7.

Revenue and Expenditure is recognized on the date when INVOICE has been send and received. This describe

a)

Cash Basis

b)

Accrual Basis

c)

Modified Cash Basis

8.

Based on the picture, choose the correct answer.

a)

Audited by the Auditor General before being tabled in Parliament according to the requirements of Section 16[2] of the Financial Procedure Act, 1957 [Act 61].

b)

Audited by the Accountant General before being tabled in Parliament according to the requirements of Section 16[2] of the Financial Procedure Act, 1957 [Act 61].

c)

Audited by the Auditor General after being tabled in Parliament according to the requirements of Section 16[2] of the Financial Procedure Act, 1957 [Act 61].

9.

Payment made until January next year. This statement best describe

a)

Cash Basis

b)

Modified Cash Basis

c)

Accrual Basis

10.

The Chief Accountant for the Federal Government and the Head of Federal Treasury Accounts Division is in

a)
b)
c)
d)