Which below statement is correct regarding the basis of purchased goods receipt notes?

B. Purchased goods receipt note should be issued as good has been imported into the warehouse

A. Purchased goods receipt note should be issued as an enterprise signs in the contract with supplier

C. Purchased goods receipt note should be issued as supplier accepts enterprise's goods order

Accounting inspection's missions include:

A. Examining the recruitment, hiring, training and retraining of accountants, Examining the implementation of the Accounting Law, standards, regimes and legal regulations on accounting.

B. Checking the observance of production and business plans

C. Examining the organization of accounting apparatus

Which of the following describes characteristics of a separate model of management and financial accounting organization?

C. There must be two separate accounting divisions: the financial and the management accounting division

A. The accounting uses the accounting book system to serve both the financial reporting system and the management accounting reporting system

B. Accountants collect detailed information as required by the management accountant from financial accounting's vouchers and books

D. Among all accounting items, some items are subjects to a separate accounting organization while remaining items are subject to a combined accounting organization

Models of management accounts organization (in the relationship with financial accounting) can be classified into:

B. Separate model, Combined model and Mixed model

A. Financial model, Management model and Mixed model

C. Financial - Management model and Separate model

D. General model, Financial - Management model

Application of accounting vouchers system in enterprises must be based on

A. The state's regulations on accounting vouchers.

B. Business operating characteristics of an enterprise.

C. Management requirements of an enterprise.

Who takes the responsibility for regular accounting inspection within an enterprise?

C. Chief accountant and working accountants

What is the structure of an adjusting account for an asset account?

A. Downward adjusted value on the debit side and upward adjusted value on the credit side.

B. Upward adjusted value on the debit side and downward adjusted value on the credit side.

C. Only posting downward adjusted value on the debit side.

D. Only posting upward adjusted value on the debit side.

Which below statement is true?

D. Accounting policies and accounting methods must be applied consistently for at least 1 fiscal accounting period.

A. Accounting policies and accounting methods applied are unchangeable.

B. Accounting policies and accounting methods must be applied consistently for at least 3 fiscal accounting periods.

C. Accounting policies and accounting methods must be applied consistently no longer than 5 consecutive fiscal accounting periods.

Which below departments/persons should be involved in the voucher rotation process for cash at bank?

A.Serving bank, banking accountant, related accountant

B.Stock keeper, chief accountant, banking accountant

C.Banking accountant, chief accountant, inventory accountant

D.Serving bank, chief accountant, cashier

Accounting objects that need valuing are:

A. Assets, liabilities, owners' equities, revenue, other income, expenses and business performance results

C. Assets, liabilities, owners' equities

D. Revenue, other income, expenses and business performance results.

Which steps are included in organization of accounting voucher system in an enterprise:

A. Set up a list of accounting vouchers, content of accounting voucher, and voucher form.

B. Determination on issuance of vouchers and voucher checking.

C. Set up the voucher rotation process and storage of vouchers.

What is the determinant for the number of General Ledgers in an accounting book system?

C. The number of accounting general accounts

A. The number of accounting vouchers

B. The number of accounting sub-accounts

Which statement is correct regarding consistency principle:

C. Adopted accounting methods can be changed but a business must explain why this change is made and its influence over financial statements.

A. Adopted accounting methods can be changed.

B. Adopted accounting methods can be changed if necessary.

D. None of these above mentioned statements is correct

Basic requirements for accounting organization?

A. Accounting organization must be suitable with production method, management level and business operation characteristics.

B. Accounting organization must be suitable with management requirements, managerial level and technical equipment in enterprises.

C. Accounting organization must be economical and efficiency.

Which below statement describe the definition of accounting vouchers?

D. All of above-mentioned statements.

A. Accounting vouchers can be seen as a means of information.

B. Accounting vouchers are legal documents to prove for occurred and completed business transactions of one enterprise.

C. Accounting vouchers are the basis of bookkeeping process.

According to the VAS No.1- General standards, fundamental accounting principles are:

C. Accruals basic, Going concerns, Historical cost. Matching, Consistency, Prudence, Materiality.

A. Historical cost, Matching, Consistency, Prudence, Materiality.

B. Faithfulness, Objectiveness, Adequacy, Timeliness, understandability, Comparability.

D. Faithfulness, Objectiveness, Adequacy, Timeliness, understandability. Comparability, Consistency.

Regarding to accounting vouchers classification, optional vouchers have following characteristics

B. Optional vouchers are used internally. The state only gives instruction on several content recorded these vouchers for enterprises to follow due to their own business.

A. Optional vouchers are used internally only.

C. Optional vouchers are used commonly and widely by different entities in the economy.

D. Optional vouchers are standardized by the State in respect of type, form, content recorded, target and set-up method of these accounting vouchers.

Which below departments/persons should be involved in the voucher rotation process for product/goods delivery?

A.Sales department, customer (buyer), stock keeper, inventory accountant, related accountants

B. Serving bank, stock keeper, inventory accountant, related accountants

C. Sales department, supplier (seller), inventory accountant, related accountants

D. Sales department, supplier (seller), chief accountant, inventory accountant

Which below accounting vouchers should be classified as bookkeeping vouchers?

D. Goods receipt notes, goods delivery notes, cash receipt notes, cash payment notes.

B. VAT invoices, advance requests, payment requests, credit notes/debit notes issued by banks.

Which below vouchers are direct vouchers in respect of collecting data on inventory transactions?

A.Goods delivery notes, goods receipt notes

B. Internal goods, delivery notes, inventory acceptance minutes

C. Inventory report, inventory stock records

In Vietnam, Trade payable account has:

B. Either a debit or a credit balance

D. A zero balance/ No ending balance

Which of the following is NOT about processing and systematization of accounting information?

A. Application of Value measurement

B. Organization of account system

C. Organization of accounting books system

Which of the following is NOT the requirement of accounting book system in an accounting entity?

C.Accounting book system should ensure the effectiveness of accounting voucher rotation.

A. Accounting book system must ensure the relationship between chronological order and systematic order of book- recording.

B. Accounting book system should ensure the relationship between general ledgers and sub-ledgers.

D.Accounting book system should ensure the procedures of data cross-checking and controlling.

Which statement is the most appropriate regarding to basic content of accounting organization in enterprises:

B. Organization of collecting accounting information, Organization of systematizing and processing accounting information, Organization of providing accounting information, Organization of accounting apparatus, Organization of inspecting accounting information.

A. Organization of collecting accounting information, Organization of systematizing and processing accounting information, Organization of providing accounting information, Organization of accounting apparatus.

C. Organization of collecting accounting information, Organization of systematizing and processing accounting information, Organization of preparing and submitting financial statements, Organization of accounting apparatus, Organization of inspecting accounting information.

D. Organization of collecting accounting information, Organization of systematizing and processing accounting information, Organization of preparing and submitting financial statements, Organization of accounting apparatus.

Accounting vouchers form contains

C. Both paper form and electric form

According to Law on Accounting No88, every accountants must:

A. Have professional accounting knowledge and skills

B. Have a bachelor's degree in Accounting of Finance

C. Strong knowledge of VAS/IAS/IFRS

Accounting books are used for:

A. Recording and keeping track of accounting information

B. Collecting and systematizing accounting information on the basis of business management.

C. Providing accounting information for users

Which below statement is the most appropriate?

A. Revenues and incomes are recognized only when there is reasonable certainty of potential economic benefits, whereas expenses must be recognized when there is reasonable likelihood of potential occurrence.

B. Revenues and expenses are only recognized when there is reasonable certainty of economic benefits inflow to or outflow from the entity.

C. Revenues and incomes are only recognized when there is potential economic benefits inflow, whereas expenses must be recognized when there is reasonable certainty of occurrence.

D. Revenues and expenses can only be recognized when cash is collected or paid out.

Which below departments/persons should be involved in the voucher rotation process for finished goods/outsourced goods receipt?

A.Production department, stock keeper, inventory accountant, production cost accountant and other related accountants

B. Production department, fixed assets accountant, production cost accountant and other related accountants

C. Sales accountant, stock keeper, inventory accountant, and other related accountants

D. Supplier, inventory accountant, production cost and other accountants

Which below vouchers are relating vouchers in respect of collecting data on cash transactions

C. Loan contract, application for advance, payment request.

A. Cash receipt notes, payment request.

B. Cash receipt notes, cash payment notes.

D. Application for advance, cash payment notes.

Which below departments/persons should be involved in the voucher rotation process for cash withdrawal from bank (cash fund increment)?

C. Banking accountant, chief accountant/account holder, bank, cash recipient, cash accountant, cashier

A.Banking accountant, bank, cash recipient, cash accountant

B. Banking accountant, customer, cash recipient, cash accountant,

D. Banking accountant, chief accountant, cash recipient, supplier. Cashier

In Vietnam, an accounting entity shall establish its chart os accountants based on:

D. Either Accounting regulation for enterprises (Circular No 200/2014/TT-BTC) or Accounting regulation for SMEs (Circular No 133/2016/TT-BTC)

A. Accounting regulation for enterprises (Circular no 200/2012/TT-BTC)

B. Book recording method of chronological order and systematic order

C. The level of business equipment

According to the Vietnamese accounting laws, a voucher must contain following elements

D. Voucher title and code of vouchers; Date; Name and address of person/entity who creates these vouchers; Name and address of person entity who receives vouchers; Content of vouchers; Quantity, unit price and total value; Signatures and full name of involved persons.

A. Voucher title and code of vouchers; Date; Name and address of person/entity who creates these vouchers.

B. Voucher title and code of vouchers; Date: Name and address of person/entity who creates these vouchers; Name and address of person/entity who receives vouchers.

C. Voucher title and code of vouchers; Date; Name and address of person/entity who creates these vouchers; Name and address of person/entity who receives vouchers; Content of vouchers; Quantity, unit price and total value.

TỔ CHỨC CÔNG TÁC KẾ TOÁN TRONG DOANH NGHIỆP

Authored by Phúc Nguyễn

Other

University

Used 4+ times

TỔ CHỨC CÔNG TÁC KẾ TOÁN TRONG DOANH NGHIỆP

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MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Which below accounting vouchers should be classified as source vouchers?

VAT invoices, bills, goods receipt notes, cash receipts, cash payment

VAT invoices, advance requests, payment requests, bank statements.

. Advance request, cash payment, goods receipt notes, VAT invoices.

Goods receipt notes, goods delivery notes, credit notes/ debit notes issued by bank.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

In accounting organization, financial accounting process must comply with related principles, policies, mechanism, and regulations

True

False

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Conduction of initial bookkeeping to record accounting data on accounting documents and rotation of these documents is the first major content of accounting organization for purposes of collecting accounting information and checking validity and legality of economic transactions occurred.

True

False

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

In accounting organization, management accounting process must be compliance with accounting regulations, principles, mechanism, and regulations

True

False

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Regarding to requirements and principles of accounting organization, accounting is not necessary suitable with production, management level, technical equipment/supportive facilities and operation characteristics of an entity

True

False

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

A rational accounting process is only based on accounting laws, accounting standards, and other regulations

True

False

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Regarding to the principle of consistency, accounting in enterprise must ensure the consistency between accounting divisions and other management divisions, between parent company and affiliate. Accounting contents, objects, methods and accounting system can vary.

True

False

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TỔ CHỨC CÔNG TÁC KẾ TOÁN TRONG DOANH NGHIỆP

Which below accounting vouchers should be classified as source vouchers?

In accounting organization, financial accounting process must comply with related principles, policies, mechanism, and regulations

Conduction of initial bookkeeping to record accounting data on accounting documents and rotation of these documents is the first major content of accounting organization for purposes of collecting accounting information and checking validity and legality of economic transactions occurred.

In accounting organization, management accounting process must be compliance with accounting regulations, principles, mechanism, and regulations

Regarding to requirements and principles of accounting organization, accounting is not necessary suitable with production, management level, technical equipment/supportive facilities and operation characteristics of an entity

A rational accounting process is only based on accounting laws, accounting standards, and other regulations

Regarding to the principle of consistency, accounting in enterprise must ensure the consistency between accounting divisions and other management divisions, between parent company and affiliate. Accounting contents, objects, methods and accounting system can vary.

Capacity and competency of accountants are not of importance to a rational accounting process.

Application of accounting law and related regulations such as accounting document systems, accounts system, books system, and accounting reports together with accounting methods and standards is essential in organization of systematizing and process accounting information.

Organization of providing accounting information is a necessary requirement by macro and micro economic management.

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