Pengendalian internal dan bank reconciliation

These are the components of fraud triangle, except

• Opportunity

• Threat

• Financial pressure

• Rationalization

Andi took office supplies because it was a common practice among his colleagues. This explains which component of the fraud triangle?

• Opportunity

• Threat

• Financial pressure

• Rationalization

The following are the main components of internal control, except

• Control environment

• Information and communication

• Control activities

• Reward and Punishment

Control activities where a company provides database access only to certain people are called

• Establishment of responsibility

• Segregation of duties

• Documentation procedures

• Physical control

Control activities where the company pays security guards to ensure the security of the inventory warehouse, can be categorized as

• Establishment of responsibility

• Segregation of duties

• Documentation procedures

• Physical control

The company only has one employee responsible for receiving cash and recording cash receipt transactions (accounting). This situation indicates that the company needs to carry out control activities in the form of

• Establishment of responsibility

• Segregation of duties

• Documentation procedures

• Physical control

The balance of cash at bank shown in the cash book is $1200. The bank statement balance shown $1440.

Which can explain the difference?

• payment to a supplier, $120, entered wrong side of the cash book

• bank charges, $240, not in the cash book

• cheques to suppliers, $240, not yet presented to the bank (outstanding checks)

• receipts from customers, $240, banked but not yet entered in the bank statement

A bank statement showed a credit balance of $300 on 31 March. On that date outstanding cheques amounted to $120.

What was the cash book balance on 31 March?

• $180 credit

• $180 debit

• $420 credit

• $420 debit

A bank statement balance and a cash book balance do not agree.

Which items arise from timing differences?

1. bank charges

2. bank errors

3. deposit in transit

4. Outstanding checks

• 1 and 2 only

• 1, 2, 3 and 4

• 2, 3 and 4 only

• 3 and 4 only

In preparing its bank reconciliation for the month of April 2020, Leno, Inc. has available the following information.

Balance per bank statement, 4/30/20 $76,800

NSF check returned with 4/30/20 bank statement 940

Deposits in transit, 4/30/20 9,000

Outstanding checks, 4/30/20 9,300

Bank service charges for April 60

What should be the adjusted cash balance at April 30, 2020?

• $75,100.

• $75,800.

• $75,920.

• $76,500.