Free BA3 Exam Braindumps (page: 26)

Page 26 of 99

Which one of the following would not be considered a purpose of segregation of duty?

  1. Ensuring staff get experience of a variety of different tasks.
  2. Ensuring no one person should have complete control over any section of the bookkeeping system.
  3. Preventing fraudulent manipulation of the bookkeeping system.
  4. Avoiding opportunities for diverting money from the company.

Answer(s): A



What is the balance of the trading account?

  1. The gross profit
  2. The revenue value
  3. The closing inventories total
  4. The total income

Answer(s): A



One of the main responsibilities of internal auditors is to check the operational systems within their organization to establish whether the system's internal controls are sufficient and in full operation.

Which THREE of the following are examples of internal controls?

  1. Segregation of duties
  2. Physical
  3. Accounting codes
  4. Authorization and approval
  5. Filing
  6. Documentation

Answer(s): A,B,D



Refer to the Exhibit.



Wilton Limited is preparing its year-end accounts and is calculating a revised allowance for receivables.

An aged receivables schedule shows the following position:



Included in the 3 months plus debt is an amount of $2,300 for a customer that has recently gone into liquidation. The current allowance for receivables is $4,200.

The charge to the income statement for the period and the net receivables figure on the statement of financial position will be:

  1. A
  2. B
  3. C
  4. D

Answer(s): D



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