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1) Identify the three internal control techniques for safeguarding cash. 2) With

ID: 2554123 • Letter: 1

Question

1) Identify the three internal control techniques for safeguarding cash. 2) With regard to the following information, a) Prepare general journal entries for each of the following transactions, assuming a periodic inventory system. Calculate net purchases or net sales, whatever the case may be. June 5 June 10 June 14 b) Purchased 1,000 units at $12 per unit. 2/10, n/60. Returned 100 units and received a price adjustment. Paid the amount due 3) With regard to the following information, a) Prepare general journal entries for each of the following transactions, assuming a periodic inventory system. b) Calculate net purchases or net sales, whatever the case may be. Sold merchandise to customer for $2,500. 3/10, n/60. May 1 May 4 Customer returned $500 of merchandise and received a price adjustment. May 8 Received the amount due. In its first month of operations, Company has two transactions relating to inventory 4) 5 January 15 January 50 units @ $50 each 75 units@$60 each Purchase Purchase Company uses the periodic inventory system. Company sold 100 units, of which 45 came from the 5 January purchase, and 55 came from the 15 January purchase. Calculate cost of goods sold and ending inventory, assuming a) specific identification, b) weighted average, c) FIFO, and d) LIFO.

Explanation / Answer

1. The internal control techniques for safeguarding cash are :
1. Segregation of duties : Different people must always perform authorization, record keeping, physical custody and periodic reconcilliation functions.
2. Effective supervision and independent checks & verification.
3. There should be physical protection measures to restrict the access to cash.
4. There should be controlled access to records & documents such as blank cheques, passwords.