{财务管理财务会计}西方财务会计课后题答案.docx

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{财务管理财务会计}西方财务会计课后题答案.docx

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{财务管理财务会计}西方财务会计课后题答案 CHAPTER5 1.Theknowledgethatjobrotationispracticedandthatoneemployeemayperformanother’sjobatalaterdatetendstodiscouragedeviationsfromprescribedprocedures.Also,rotationhelpstodiscloseanyirregu laritiesthatmayoccur. 2.Authorizingpletecontroloverasequenceofrelatedoperationsbyoneindividualpresentsopportunitiesforinefficiency,errors,andfraud.Thecontroloverasequenceofoperationsshouldbedividedsothattheworkofeachemployeeisautomaticallycheckedbyanotheremployeeinthenormalcourseofwork.Asystemfunctioninginthismannerhelpspreventerrorsandinefficiency.Fraudisunlikelywithoutcollusionbetweentwoormoreemployees. 3.Toreducethepossibilityoferrorsandembezzlement,thefunctionsofoperationsandaccountingshouldbeseparated.Thus,oneemployeeshouldnotberesponsibleforhandlingcashreceipts(operations)andmaintainingtheaccountsreceivablerecords(accounting). 4.No.Combiningtheresponsibilityforrelatedoperations,suchasbiningthefunctionsofpurchasing,receiving,andstoringofsupplies,increasesthepossibilityoferrorsandfraud. 5.Thecontrolprocedurerequiringthatresponsibilityforasequenceofrelatedoperationsbedividedamongdifferentpersonsisviolatedinthissituation.Thisweaknessintheinternalcontrolmaypermitirregularities.Forexample,theticketseller,whileactingastickettaker,couldadmitfriendswithoutaticket. 6.Theresponsibilityformaintainingtheaccountingrecordsshouldbeseparatedfromtheresponsibilityforoperationssothattheaccountingrecordscanserveasanindependentcheckonoperations. 7.Theindividualaccountsreceivableledgeraccountsprovidebusinessmanagersinformationonthestatusofindividualcustomeraccounts,whichisnecessaryformanagingcollections.Managersneedtoknowwhichcustomersowemoney,howmuchtheyowe,andhowlongtheamountowedhasbeenoutstanding. 8.Themajoradvantagesoftheuseofspecialjournalsaresubstantialsavingsinrecord-keepingexpensesandareductionofrecord-keepingerrors. 9.a.250；b.None 10.a.250；b.1 11.a.Sometimefollowingtheendofthecurrentmonth,oneoftwothingsmayhappen:(1)anoverduenoticewillbereceivedfromHoffmanCo.,a