課程名稱︰ 會計學甲一上
課程性質︰ 國企系必修
課程教師︰ 金成隆
開課學院： 管理學院
開課系所︰ 國企系
考試日期（年月日）︰
考試時限（分鐘）：
試題 :
一、 Listed below are five procedure followed by Parson Company.
1. Several individuals operate the cash register using the same
register drawer.
2. A monthly bank reconciliation is prepared by someone who has no
other cash responsibilities.
3. Fran Vorbeck writes checks and also records cash payment journal
entries,
4. One individual orders inventory, while a differnt individual
authorizes payments.
5. Unnumbered sales invoices from credit sales are forwarded to the
accounting department every four weeks for recording.
Instruction:
Indicate whether each procedure is an example of good internal control
or of weak internal control. If it is an example of good internal
control, indicate which internal control principle is being followed.
If it is an example of weak internal control, indicate which internal
control principle is violated. Use the tables below.
Procedure Good or Weak? Related Internal Control Principle