中山大学：《基础会计学》英文版 Lesson 12 Internal Controls and Business Ethics Self-Test

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University Lesson 12 Internal Controls and business ethics Self-Test True or False 1. The accounts receivable subsidiary ledger controls the accounts receivable account in the general ledger 2. The seller would record the return of merchandise sold on account in the sales journal 3. Effective accounting information systems cope with heavy transaction loads in two ways computerization and specialization Choose the right answer 1. The combination of hardware, software and company personnel are referred to as the A accounting information system B. components of specialized journals C components of a computerized system D. menu driven system 2. Posting continuously as transactions are being recorded is A. batch processing B computerized processing C. menu processing D on-line processing 3. The system of electronic linkages that allows different computers to share the same information is known as the A hardware B network C software D spreadsheet 4. The purchases journal is used for the purchase of A. merchandise inventory on account. B. merchandise inventory for cash C supplies for cash D. none of the above 5. Receiving interest revenue from the bank would be recorded in the A sales journal B general journal C cash payments journal D cash receipts journal 6. A check was written for salaries. This would be recorded in which journal A General journal B. Cash payments journal C Cash receipts journ D. Expense journal 7. Adjusting and closing journal entries would be recorded in which journal? A Cash journal C. Er C General journal

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 12 Internal Controls and Business Ethics Self-Test True or False 1. The accounts receivable subsidiary ledger controls the accounts receivable account in the general ledger 2. The seller would record the return of merchandise sold on account in the sales journal. 3. Effective accounting information systems cope with heavy transaction loads in two ways: computerization and specialization. Choose the right answer 1. The combination of hardware, software and company personnel are referred to as the: A. accounting information system. B. components of specialized journals. C. components of a computerized system. D. menu driven system. 2. Posting continuously as transactions are being recorded is: A. batch processing. B. computerized processing. C. menu processing. D. on-line processing. 3. The system of electronic linkages that allows different computers to share the same information is known as the: A. hardware. B. network. C. software. D. spreadsheet. 4. The purchases journal is used for the purchase of: A. merchandise inventory on account. B. merchandise inventory for cash. C. supplies for cash. D. none of the above. 5. Receiving interest revenue from the bank would be recorded in the: A. sales journal. B. general journal. C. cash payments journal. D. cash receipts journal. 6. A check was written for salaries. This would be recorded in which journal? A. General journal. B. Cash payments journal. C. Cash receipts journal. D. Expense journal. 7. Adjusting and closing journal entries would be recorded in which journal? A. Cash journal. B. Cash payments journal. C. Expense journal. C. General journal