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1 .A seller of goods or services, which is usually a manufacturer or wholesaler

ID: 2369202 • Letter: 1

Question

1 .A seller of goods or services, which is usually a manufacturer or wholesaler is known as a:

2. The entry to record reimbursement of the petty cash fund for postage expense should include:

3. Two important limitations of internal control systems are (1) human error or human fraud and (2) cost-benefit.

4. Receiving and paying for merchandise should be performed by one individual or department to streamline a voucher system and simplify the procedures for purchasing.

5. When evaluating the days' sales uncollected ratio, generally the less time that money is tied up in receivables often translates into increased profitability.

6. Cash receipts by mail require only two people: One to open the mail and a second person to deposit the cash in the bank and record the cash receipt in the accounting records.

7. For good internal controls over cash, all payments should be made from the petty cash, except for very large payments.

8. Outstanding checks are checks the bank has paid and deducted from the customer's account during the month.

9. Triple Company's accountant made an entry that included the following items: debit postage expense $12.42; debit office supplies expense $27.33, debit to cash over/short $2.19. If the original amount in petty cash is $320, how much was the credit to cash for the reimbursement?

10. A check:

11. The days' sales uncollected ratio is calculated by dividing accounts receivable by net sales and multiplying this quotient by 365.

12. In reimbursing the petty cash fund:

13. The number of days' sales uncollected is calculated by:

Dividing accounts receivable by net sales

14. Internal control devices for banking activities include signature cards, deposit tickets, checks and bank statements.

False

15. The days' sales uncollected ratio reflects on the liquidity of accounts receivable.

16. Bonding does not discourage employees from stealing from the company as employees know that bonding is an insurance policy against loss from theft.

17. A good voucher system includes a set of procedures and approvals designed to control cash disbursements and the acceptance of obligations.

18. Technology such as cash registers, check protectors, time clocks and personal identification scanners can increase the strength of internal controls.

False

19.Internal control policies and procedures are the same for all companies.

False

20.A company must have a days' sales uncollected ratio of less than 30 days to conclude that is has sufficient liquidity.

False

21.The voucher register is a journal that is used to record all approved vouchers within the company.

False

E. Include 6-month CDs

D. Debit to cash $9,500 credit to accounts receivable $9,500

E. Credit to accounts receivable $9,500 credit to cash $9,500

Creditor Payee Debtor Vendor Vendee

Explanation / Answer

1)Vendor

2)A debit to Cash Short and Over

3)true

4)true

5)false

6]true

7]true

8]true

9]


10]Involves the writer, the signers, the cashier and the bank

11]true

12]

13]Dividing accounts receivable by net sales and then multiplying by 365

14]true

15]false

16]false

17]true

18]true

19]true

20]false

21]true

22]

23]C. Debit to cash $9,452 debit to collection expense $48 credit notes receivable $9,500


$39.75