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CHAPTER 13
c. Ensure that the goods had been received by the party requesting the
goods.
d. Compare quantity ordered to quantity purchased.
(AICPA ADAPTED)
(AICPA ADAPTED)
a. Prepare checks.
b. Forward checks to vendors.
c. Cancel vouchers.
d. Prepare vouchers.
c 12. Matching the supplier's invoice, the purchase order, and the receiving
report normally should be the responsibility of the
a. Receiving department.
b. Purchasing department.
c. Accounting function.
d. Treasury function.
(AICPA ADAPTED)
c. Receiving
d. Recording
b 16. Which of the following functions is not appropriate for the accounts
payable department?
a. Compare purchase requisitions, purchase orders, receiving reports, and
vendors' invoices.
b. Prepare purchase orders.
c. Prepare voucher and daily summary.
d. File voucher package by due date.
b. Receiving department.
c. Purchasing agent.
d. Accounts payable department.
(AICPA ADAPTED)
c 20. When goods are received, the receiving clerk should match the goods
with the
a. Purchase order and requisition.
b. Vendor's invoice and the receiving report.
c. Vendor's shipping document and the purchase order.
d. Receiving report and the vendor's shipping document.
(AICPA ADAPTED)
c 22. Effective internal control over the purchase of raw materials should
usually include all of the following procedures except
a. Reporting product changes that will affect raw materials needs.
b. Determining the need for raw materials prior to preparing a purchase
order.
c. Obtaining third party written quality and quantity reports prior to paying
for the raw materials.
d. Obtaining approval prior to making a purchase commitment.
(AICPA ADAPTED)
c. Treat the missing check in the same manner as the majority of the other
19 checks, that is, countersigned or not.
d. Choose another check to replace the missing check in the sample.
(AICPA ADAPTED)