Which General Staff member negotiates and monitors contracts, maintains documentation for reimbursement, and oversees timekeeping for incident personnel? A.Finance/Administration Section Chief B. Operations Section Chief C. Logistics Section Chief D. Planning Section Chief.
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Which General Staff member negotiates and monitors contracts, maintains documentation for reimbursement, and oversees timekeeping for incident personnel? A.Finance/Administration Section Chief B. Operations Section Chief C. Logistics Section Chief D. Planning Section Chief.
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- A system that establishes financial accountability for operating segments within an organization is called _______. A. a financial statement B. an internal control system C. responsibility accounting D. centralizationMatch each of the following control activities with its definition. Control Activities Definitions 1. Separation of duties 2. Physical controls 3. Proper authorization 4. Employee management 5. Reconciliations 6. Performance reviews a. The company should maintain security over assets and accounting records.b. Management should periodically determine whether the amounts of physical assets of the company match the accounting records.c. The company should provide employees with appropriate guidance to ensure they have the knowledge necessary to carry out their job duties.d. The actual performance of individuals or processes should be checked against their expected performance.e. Authorizing transactions, recording transactions, and maintaining control of the related assets should be separated among employees.f. To prevent improper use of the company’s resources, only certain employees are allowed to carry out certain business activities.True or false: • Line personnel give assistance to staff employees. • Organizational structure is where authority and responsibility are distributed.
- The purpose of separating the duties of hiring personnel and distributing payroll checks is toseparate thea. Authorization of transactions from the custody of related assets.b. Operational responsibility from the record-keeping responsibility.c. Human resources function from the controllership function.d. Administrative controls from the internal accounting controls._______ comprises of the plan of the organization and all the co-ordinate methods and measures adopted within a business to safeguard its assets, check the accuracy and reliability of its accounting data to promote operational efficiency and to encourage adherence to prescribed managerial policies. a. Internal Control b. Internal Audit c. Audit Plan d. Risk AssessmentWhich would normally occupy a line position? a. staff accountantb. treasurerc. accounting managerd. vice-president of marketing
- Duties of controller as defined by the controllers institute of U.S.A? Ans: 1.The installation and supervision of all accounting records. 2.The preparation and interpretation of financial reports and statements. 3.The continuous audit of accounts and records. 4.The compilation of production and distribution costs. 5.The taking and costing of all physical inventories 6.The maintenance of adequate records of all contacts and leases. 7.The approval for payment of all cheques, promissory notes etsWhich of the following is an attribute of the internal control procedure—assignment of responsibilities? A. The external auditors will monitor internal controls. B. The company should separate the custody of assets from accounting. C. Each position has clearly assigned responsibilities. D. To validate their accounting records, a company should have an audit by an external accountant.Auditor conducts employee interview as a part of evaluation of internal control a. To understand whether the employees are satisfied or not b. To determine how well individuals are trained for their job c. To understand the opinion of employees about the management d. To understand the opinion of employees about the company
- Answer the following questions. a. Which department is responsible for initiating the purchase of materials? b. What is the name of the document generated by the department identified in (a) above? c. Typically, multiple copies of a purchase order are prepared. One copy should go to the vendor, and one is retained in the purchasing department. To achieve proper control, which other departments should receive copies of the purchase order? d. What documents does the accounts payable clerk review before setting up a liability? e. Which document transfers responsibility for goods sold to a common carrier?In a broad sense, management accounting can best be defined within the accounting system as A. Internal reporting that may be used in making non-routine decisions and in developing plans, and controlling functions. B. External reporting to government, various outside parties and shareholders C. Internal reporting for use in management planning and control focused on product costing function to satisfy external reporting requirement. D. Internal reporting for use in planning and controlling routine operations (Choose letter only)Which of the following is not one of the general ledger and reporting activities? A. Updating the general ledger by posting entries from the accounting subsystems and treasurer B. Posting adjusting entries to the general ledger C. Preparation of managerial reports D. Recording entries in general journal
