The purpose of accounting：練習問題

• a.

  to ensure that the bank statement and cash book balances always match

• b.

  to record every transaction in the books of prime entry as they occur

• c.

  to provide financial information for monitoring progress and decision-making

• d.

  to prepare an invoice to send to a customer for goods sold on credit

• a.To check that the petty cash voucher system is operating correctly
• b.To assist the bookkeeper in balancing the sales ledger control account
• c.To ensure that all physical inventory is counted at the end of every month
• d.To evaluate the long-term profitability and growth potential of the business

• a.By providing a chronological list of every business document received
• b.By comparing current profitability ratios with those of previous years to identify trends
• c.By ensuring that the total of the debit balances in the ledger equals the total of the credit balances
• d.By requiring that every transaction is recorded at its original historical cost

• a.

  To record the total weight of inventory held in the warehouse.

• b.

  To assess whether the business has earned a surplus or incurred a deficit over a period of time.

• c.

  To provide a list of all customers who have ever visited the business.

• d.

  To determine the market value of the owner's private residence.

• a.

  By replacing the need for a manager to understand the daily operations of the business.

• b.

  By providing interpreted financial data that helps evaluate the feasibility of future business projects.

• c.

  By guaranteeing that every decision made will result in a profit for the business.

• d.

  By strictly recording transactions without ever analyzing the resulting data.

まず自分で答えを書いてから、解説と照らし合わせましょう。

まず自分で答えを書いてから、解説と照らし合わせましょう。