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DiegoVillescasACCT2301.03PRE

Total questions: 10

Worksheet time: 12mins

Name
Class
Date
1.

What is an example of corruption?

a)

having internal controls

b)

assessing risk

c)

separating duties

d)

misusing your position for gain

2.

First step of the procurement process

a)

Send Payment

b)

Approve Purchase Requisition Form

c)

Purchase Order

d)

Receive Invoice

3.

What can cause a bank error?

a)

Time Lag

b)

NSF Checks

c)

Human Error

d)

All of the Above

4.

True or False: The benefits or internal must exceed their cost to be effective.

a)

True

b)

False

5.

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

a)

Opportunity

b)

Control Environment

c)

Incentive

d)

Rationalization

6.

Itzel inc. established a $150 petty cash fund on October 1. What journal entry, if any, is required on October 1?

a)

Debit Cash and Credit Petty Cash for $150

b)

No Journal Entry

c)

Debit Petty Cash and Credit Cash for $150

d)

Debit Cash for $50 and Credit Petty Cash for $100

7.

The bank ending balance is $7500; there are $1800 deposits in transit and $1000 outstanding checks. What is the Adjusted Balance?

a)

8300

b)

4700

c)

10300

d)

6700

8.

Record Journal entry for and EFT received from a customer

a)

Debit Acct Payable and Credit Cash

b)

Debit Acct Receivable and Credit Sales Revenue

c)

Debit Cash and Credit Sales Revenue

d)

Debit Cash and Credit Acct Receivable

9.

The book ending balance is $5000. Quantify the balance after making adjustments for the following unrecorded items: Bank service fee of $100, interest on notes payable of 1% of 1000, NSF check fee of $250, and an EFT check of $300.

a)

$4950

b)

$5660

c)

$4340

d)

$4940

10.

If there are Outstanding Checks of $5000, what would be the appropriate reconciliation?

a)

Add to bank statement

b)

Subtract from company books

c)

Add to company book

d)

Subtract from bank statement