中山大学：《基础会计学习题》lesson08-selftest

Task team of fUNdaMENTAL accounting School of Business Sun Yat-sen Univers Lesson 8 Accounting Information System Self-T 1. In the following choice, which is not the principle of accounting sytems? A. Cost-effective balance C. Internal control B. Effective reporting D. Conservation 2. The detailed procedures adopted by management to control operations are collectively termed A. internal controls C. internal administrative controls B. internal accounting controls D. none of the above 3. A payment of cash for the purchase of merchandise would be recorded in the B cash payments journal D cash receipts journal 4. When there are a large number of individual accounts with a common characteristic, it is common to place them in a separate ledger called a A subsidiary ledger C accounts payable ledger B. creditors ledger D. accounts receivable ledger 5. The controlling account in the general ledger that summarizes the debits and credits to the individual customers accounts in the subsidiary ledger is entitled C. Sales B. Accounts receivable D. Purchases 6. In the following statement about internal control. which is not correct? A. The internal control system is the same for all the business enterprise B. It is necessary to rotate clerical personnel periodically from job to job C. No one individual should be authorized to order merchandise, verify the receipt of the D. The accounting system should be periodically reviewed and evaluated by intern

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 8 Accounting Information System Self-Test 1. In the following choice, which is not the principle of accounting sytems? A. Cost-effective balance C. Internal control B. Effective reporting D. Conservation 2. The detailed procedures adopted by management to control operations are collectively termed: A. internal controls C. internal administrative controls B. internal accounting controls D. none of the above 3. A payment of cash for the purchase of merchandise would be recorded in the: A. purchases journal C. sales journal B. cash payments journal D. cash receipts journal 4. When there are a large number of individual accounts with a common characteristic, it is common to place them in a separate ledger called a: A. subsidiary ledger C. accounts payable ledger B. creditors ledger D. accounts receivable ledger 5. The controlling account in the general ledger that summarizes the debits and credits to the individual customers accounts in the subsidiary ledger is entitled: A. Accounts Payable C. Sales B. Accounts Receivable D. Purchases 6. In the following statement about internal control, which is not correct? A. The internal control system is the same for all the business enterprises B. It is necessary to rotate clerical personnel periodically from job to job C. No one individual should be authorized to order merchandise, verify the receipt of the goods D. The accounting system should be periodically reviewed and evaluated by internal auditors