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UNIT 22,24,29,30, 38 -CBT PRAC

Total questions: 63

Worksheet time: 47mins

Name
Class
Date
1.
What is included in a cash accounting system?
a)
Depreciation.
b)
Discount allowed.
c)
Provision for bad debts.
d)
Profit for sale of fixed assets.
2.
What are the sections in a chart of accounts?
a)
Profit, assets, revenue, liabilities.
b)
Assets, liabilities, expenditure, profits.
c)
Income, expenditure, revenue, expenses.
d)
Expenditure, revenue, assets, liabilities.
3.
How is a payment of rent by check recorded in an accounts system?
a)
Debit rent account. Credit bank account.
b)
Debit rent account. Credit cash account.
c)
Debit bank account. Credit rent account.
d)
Debit cash account. Credit rent account.
4.
How is the discount received column of the cash book reconciled?
a)
Debit the discount received account.
b)
Credit the discount received account.
c)
Credit the profit and loss account.
d)
Debit the profit and loss account.
5.
What is a feature of basic accounting software?
a)
Bad debt recovery.
b)
Fraud identification.
c)
Integration of ledgers.
d)
Automatic auditing.
6.
What expense is included in an accruals accounting system but <b>not</b> in a cash accounting system?
a)
Insurance.
b)
Depreciation.
c)
Stationery.
d)
Electricity.
7.
How does a business record the purchase of a machine on credit?
a)
Debit machinery account. Credit suppliers account.
b)
Debit purchases account. Credit suppliers account.
c)
Debit machinery account. Credit bank account.
d)
Debit suppliers account. Credit machinery account.
8.
When reconciling what will appear in the cash book but <b>not</b> on the bank statement?
a)
Dishonored check.
b)
Cash payment to petty cash.
c)
Wages check to an employee.
d)
Bank charges.
9.
What supports the security of personal details in accounting software?
a)
Virus protection.
b)
Employment law.
c)
Health and safety.
d)
Locked office.
10.
What is included in a procedure for reconciling tax records?
a)
Ensuring the correct amount of tax has been paid.
b)
Making a payment of outstanding tax.
c)
Balancing tax on sales invoices.
d)
Checking tax on bank interest.
11.
What stakeholders are used for a project from within an organization?
a)
Customers.
b)
Suppliers.
c)
Sponsors.
d)
Employees.
12.
How is a minor project risk dealt with?
a)
Avoid it.
b)
Control it.
c)
Accept it.
d)
Prioritize it.
13.
What project management tool shows timelines?
a)
Bar chart.
b)
Gantt chart.
c)
Life cycle cost analysis.
d)
Logistics support analysis.
14.
What is an industry guideline?
a)
Best practice.
b)
Legal requirements.
c)
Regulatory instructions.
d)
Manufacturers' codes.
15.
What is the term for anyone who has an interest in a project?
a)
Manager.
b)
Stakeholder.
c)
Supplier.
d)
Leader.
16.
Why is desktop publishing software used to create business documents?
a)
It has predesigned professional layouts.
b)
It allows documents to be created quickly.
c)
It has a range of printing options.
d)
It enables text boxes to be used.
17.
Why are procedures important when managing a business operation?
a)
To support new opportunities.
b)
To estimate potential growth.
c)
To change product portfolio.
d)
To ensure staff work efficiently.
18.
What project stakeholder provides an external service?
a)
Suppliers.
b)
Customers.
c)
Management.
d)
Employees.
19.
What project parameter involves the goals and tasks?
a)
Scope.
b)
Finances.
c)
Risks.
d)
Standards.
20.
What project requirement contains technical details?
a)
Local legislation.
b)
Policy guidelines.
c)
Industry codes of practice.
d)
Manufacturer's specifications.
21.
How do formatting styles impact on the appearance of documents?
a)
They change the font to a pre-set standard.
b)
They allow an inclusion of charts.
c)
They change the page orientation.
d)
They allow an increase in file size.
22.
What is a characteristic of a leaflet?
a)
Citations.
b)
Language styles.
c)
Acknowledgements.
d)
Limited word count.
23.
What should be used to reference a photograph within a document?
a)
A footer.
b)
A subtitle.
c)
A caption.
d)
An illustration.
24.
What is the <b>first</b> item in a business case document?
a)
Facts.
b)
Conclusions.
c)
Observations.
d)
Recommendations.
25.
What is created using desktop publishing software?
a)
A graphic illustration.
b)
A professional document.
c)
An organizational email.
d)
A business presentation.
26.

What is included in a procedure for reconciling tax records?

a)

Ensuring the correct amount of tax has been paid.

b)

Making a payment of outstanding tax.

c)

consulting auditors

d)

fraud identification

27.

What formula is used in bank reconciliation procedures?

a)

Bank statement balance + outstanding deposits - outstanding checks = general ledger.

b)

Bank statement balance - outstanding deposits + outstanding checks = general ledger.

c)

Bank

statement balance + outstanding deposits + outstanding checks = general

ledger.

Bank statement balance -

outstanding deposits - outstanding checks = general ledger.

d)

Bank statement balance -

outstanding deposits - outstanding checks = general ledger.

28.
What is included in a procedure for the use of a creditor's records system?
a)
Recording of cash sales.
b)
Recording of cash purchases.
c)
Recording of sales invoices.
d)
Recording of purchase invoices.
29.
What is included in a procedure for preparing a balance sheet?
a)
Complete the income statement.
b)
Establish the assets.
c)
Calculate ratios.
d)
Analyze profit.
30.
What is included in an effective customer service policy?
a)
Recording complaints within 28 days of receipt.
b)
Introduction of regular staff appraisals.
c)
Following up overdue payments promptly.
d)
Acceptance of exchanges within 28 days of purchase.
31.
What is included in the process for correcting posting errors?
a)
Make entries in the General Journal.
b)
Make entries in the Sales Journal.
c)
Make entries in the Purchases Journal.
d)
Make entries in the Cash Receipts Journal.
32.
What is the <b>main</b> feature of a search engine?
a)
To provide a directory of news stories.
b)
To provide a directory of internet images.
c)
To index and crawl webpages.
d)
To index and crawl videos.
33.
What enhances text within a website?
a)
Heading tags.
b)
Footer code.
c)
Crawlers.
d)
Images.
34.
What is used to embed external micro-content on a webpage?
a)
A heading.
b)
A hyperlink.
c)
A table.
d)
An iFrame.
35.
What law relates to using an image without the owner’s permission on a web page?
a)
Intellectual property.
b)
Copyright.
c)
Defamation.
d)
Data protection.
36.
What feature enhances a marketing oriented website for mobile devices?
a)
Responsive design.
b)
Banners and headings.
c)
Tables and charts.
d)
Flash design.
37.

What is a procedure for obtaining informal customer feedback?

a)

Issuing a questionnaire.

b)

Completing performance reviews.

c)

recording customer comments

d)

taking action for complaints made

38.

What is a financial control procedure?

a)

Reducing staff workload.

b)

Separating duties and funds.

c)

hiring new staff

d)

fixing targets and setting budget for them

39.

What should be done if the bank statement and general ledger cannot be reconciled?

a)

Write off the difference.

b)

Contact the bank.

c)

Recheck the entries made in the books of accounts

d)

close the books of accounts

40.
What is the <b>main</b> principle that determines the success or failure of a web site?
a)
Page content.
b)
Visual design.
c)
Usability.
d)
Imagery.
41.
What webpage design feature should be used for large amounts of text?
a)
Hyperlink.
b)
Form.
c)
Table.
d)
Frame.
42.
What would be the impact of using CSS in website design?
a)
Text can be inserted.
b)
Styling code is not required on HTML pages.
c)
Font styles cannot be changed.
d)
Headings could be used on all HTML pages.
43.
Who sets guidelines for online consumer protection?
a)
ICANN.
b)
OECD.
c)
W3C.
d)
ISP.
44.
What is the <b>main</b> marketing mix element of an e-commerce website?
a)
Price.
b)
Product.
c)
Place.
d)
Promotion.
45.

What is included in a procedure for reconciling tax records?

a)

Ensuring the correct amount of tax has been paid.

b)

Making a payment of outstanding tax.

c)

consulting auditors

d)

fraud identification

46.

What formula is used in bank reconciliation procedures?

a)

Bank statement balance + outstanding deposits - outstanding checks = general ledger.

b)

Bank statement balance - outstanding deposits + outstanding checks = general ledger.

c)

Bank

statement balance + outstanding deposits + outstanding checks = general

ledger.

Bank statement balance -

outstanding deposits - outstanding checks = general ledger.

d)

Bank statement balance -

outstanding deposits - outstanding checks = general ledger.

47.
What is included in a procedure for the use of a creditor's records system?
a)
Recording of cash sales.
b)
Recording of cash purchases.
c)
Recording of sales invoices.
d)
Recording of purchase invoices.
48.
What is included in a procedure for preparing a balance sheet?
a)
Complete the income statement.
b)
Establish the assets.
c)
Calculate ratios.
d)
Analyze profit.
49.
What is included in an effective customer service policy?
a)
Recording complaints within 28 days of receipt.
b)
Introduction of regular staff appraisals.
c)
Following up overdue payments promptly.
d)
Acceptance of exchanges within 28 days of purchase.
50.
What is included in the process for correcting posting errors?
a)
Make entries in the General Journal.
b)
Make entries in the Sales Journal.
c)
Make entries in the Purchases Journal.
d)
Make entries in the Cash Receipts Journal.
51.
What is the <b>main</b> feature of a search engine?
a)
To provide a directory of news stories.
b)
To provide a directory of internet images.
c)
To index and crawl webpages.
d)
To index and crawl videos.
52.
What enhances text within a website?
a)
Heading tags.
b)
Footer code.
c)
Crawlers.
d)
Images.
53.
What is used to embed external micro-content on a webpage?
a)
A heading.
b)
A hyperlink.
c)
A table.
d)
An iFrame.
54.
What law relates to using an image without the owner’s permission on a web page?
a)
Intellectual property.
b)
Copyright.
c)
Defamation.
d)
Data protection.
55.
What feature enhances a marketing oriented website for mobile devices?
a)
Responsive design.
b)
Banners and headings.
c)
Tables and charts.
d)
Flash design.
56.

What is a procedure for obtaining informal customer feedback?

a)

Issuing a questionnaire.

b)

Completing performance reviews.

c)

recording customer comments

d)

taking action for complaints made

57.

What is a financial control procedure?

a)

Reducing staff workload.

b)

Separating duties and funds.

c)

hiring new staff

d)

fixing targets and setting budget for them

58.

What should be done if the bank statement and general ledger cannot be reconciled?

a)

Write off the difference.

b)

Contact the bank.

c)

Recheck the entries made in the books of accounts

d)

close the books of accounts

59.
What is the <b>main</b> principle that determines the success or failure of a web site?
a)
Page content.
b)
Visual design.
c)
Usability.
d)
Imagery.
60.
What webpage design feature should be used for large amounts of text?
a)
Hyperlink.
b)
Form.
c)
Table.
d)
Frame.
61.
What would be the impact of using CSS in website design?
a)
Text can be inserted.
b)
Styling code is not required on HTML pages.
c)
Font styles cannot be changed.
d)
Headings could be used on all HTML pages.
62.
Who sets guidelines for online consumer protection?
a)
ICANN.
b)
OECD.
c)
W3C.
d)
ISP.
63.
What is the <b>main</b> marketing mix element of an e-commerce website?
a)
Price.
b)
Product.
c)
Place.
d)
Promotion.

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