Solved

Match Each of the Following Terms with the Appropriate Definitions

Question 193

Matching

Match each of the following terms with the appropriate definitions.

Premises:
A document used by the purchasing department to place an order with a vendor.
A method of recording purchases at the full invoice price without deducting any cash discounts.
A report that explains any differences between the checking account balance according to the depositor's records and the balance reported on the bank statement.
An internal business document (or file) used to accumulate information to control cash disbursements and to ensure that the transaction is properly recorded.
A method of recording purchases at the full invoice price less any cash discounts.
An income statement account used to record cash overages and cash shortages arising from missing petty cash receipts or from errors in making change.
The ability of a company to pay for its short-term obligations.
An internal document used to report that ordered goods are received and to describe the quantity and condition.
Principles requiring management to establish responsibility, maintain adequate records,\ insure assets, separate recordkeeping from custody of assets, divide responsibility for related transactions, apply technological controls, and perform reviews.
A measure of the liquidity of receivables computed by taking the current balance of receivables and dividing by the credit sales over the period, and then multiplying by 365.
Responses:
Bank reconciliation
Liquidity
Purchase order
Cash Over and Short
Receiving report
Gross method
Voucher
Days' sales uncollected
Net method
Principles of internal control

Correct Answer:

A document used by the purchasing department to place an order with a vendor.
A method of recording purchases at the full invoice price without deducting any cash discounts.
A report that explains any differences between the checking account balance according to the depositor's records and the balance reported on the bank statement.
An internal business document (or file) used to accumulate information to control cash disbursements and to ensure that the transaction is properly recorded.
A method of recording purchases at the full invoice price less any cash discounts.
An income statement account used to record cash overages and cash shortages arising from missing petty cash receipts or from errors in making change.
The ability of a company to pay for its short-term obligations.
An internal document used to report that ordered goods are received and to describe the quantity and condition.
Principles requiring management to establish responsibility, maintain adequate records,\ insure assets, separate recordkeeping from custody of assets, divide responsibility for related transactions, apply technological controls, and perform reviews.
A measure of the liquidity of receivables computed by taking the current balance of receivables and dividing by the credit sales over the period, and then multiplying by 365.
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