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Intermediate Acccounting - Cash and Cash Equivalent

Total questions: 13

Worksheet time: 13mins

Name
Class
Date
1.

Money in the form of bills or coins

a)

debit card

b)

cash

c)

bank account

d)

pocket change

2.

procedures which are considered to be the most effective

a)

best practices

b)

cash controls

c)

GAAP

d)

IFS

3.

place money in a bank

a)

check

b)

withdraw

c)

IFT

d)

deposit

4.

take money out of a bank

a)

withdraw

b)

deposit

c)

debit card

d)

petty cash

5.

How to record the adjustment entry for the Non Sufficient Fund stated in this bank reconciliation?

a)

Debit Non sufficient fund, credit bank

b)

Debit accounts receivable, credit bank

c)

Debit accounts payable, credit bank

d)

No adjustment entry needed

6.

Which of the following items should not be recorded in the cash account?

a)

Money Orders

b)

Certificates of Deposits

c)

Postage Stamps

d)

Ordinary checks

7.

Which of the following is a cash equivalent?

a)

Certificates of deposit

b)

Notes payable

8.

Which of the following is not a “cash equivalent”?

a)

Time deposits

b)

Marketable securities

9.

The following are the common controls over cash except...

a)

Segregation of duties

b)

Computerized control totals and edits tests

c)

Perform an overall estimate of depreciation expense

d)

Independent bank reconciliations by employees who do not handle cash

10.

a)

2,575,000.00

b)

2,825,000.00

c)

3,025,000.00

d)

5,025,000.00

11.

a)

1,315,000.00

b)

1,425,000.00

c)

1,495,000.00

d)

1,725,000.00

12.

Define Cash.

a)

Use for restricted use.

b)

Readily available for unrestricted use.

c)

It is a standard medium of exchange.

d)

None

13.

How is cash measured?

a)

Fair value or face amount

b)

Historical value

c)

Face mask

d)

Future value