ACC 492 Final Exam Solutions

ACC 492 Final Exam Solutions 

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1) The bonding of employees will normally be expected to:

            A.   “weed out” dishonest employees already hired.

            B.   serve as a deterrent to dishonesty.

            C.   guarantee that all employee fraud will be prevented.

            D.   eliminate the need for separation of duties in the cash receipts area.

2) All sales, cash receipts, and sales adjustments are accurately valued using GAPP and correctly journalized, summarized, and posted. These actions are transaction objectives for:

            A.   occurance

            B.   cutoff

            C.   accurancy

            D.   completeness

3) Disclosure objectives include all of the following EXCEPT:

            A.   occurrence and rights and obligations

            B.   classification and understandability