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Purchase Order – Accounting And Finance Exam

The key terms in these Finance chapters include Purchase Order.


A reverse auction would likely be best suited to the purchase of

automobiles.

soybeans.Correct

designer clothing.

central processing units (CPUs).


A JIT inventory system would be especially useful for a company that manufactures

motor oil.

toothpaste.

toys associated with new movie releases.Correct

alarm clocks.


An important control that can be used to reduce the risk of employee kickbacks is

use of ID badges.

off-site restrooms.

job rotation.Correct

surveillance cameras.


Why might an organization find it most beneficial to involve accountants in product design?

Because generally at least 65% of product costs are determined in the design stage and accountants can help minimize product costsCorrect

Because accountants are generally able to identify what consumers want in a new product


Which of the following controls can minimize the threat of errors in processing payroll?

Issuing earnings statements to employees.Correct

Conducting criminal background investigation checks of all applicants for finance related positions.

Using biometric authentication.

Redepositing unclaimed paychecks and investigating cause.


An effective way an organization can eliminate paper paychecks while maintaining adequate accounting records is to

pay with money orders.

use Electronic Funds Transfer.

use direct deposit.Correct

pay in cash only.


A reverse auction would likely be best suited to the purchase of

automobiles.

soybeans.Correct

designer clothing.

central processing units (CPUs).


A JIT inventory system would be especially useful for a company that manufactures

motor oil.

toothpaste.

toys associated with new movie releases.Correct

alarm clocks.


An important control that can be used to reduce the risk of employee kickbacks is

use of ID badges.

off-site restrooms.

job rotation.Correct

surveillance cameras.


The management at Barks-a-Million is considering a new inventory control system. The current system is inadequate because it frequently causes stockouts that interrupt production and lead to excess stock of other materials — resulting in markdowns and high carrying costs. The new system will focus on reducing or completely eliminating carrying costs, most likely employing

a just-in-time inventory system.Correct

materials requirements planning.

a reorder point.

the economic order quantity.


Which of the following is not a common control for ensuring inventory is secure and inventory counts are accurate?

making physical counts of inventory at least once per year

transfers of inventory with proper documentation

sending “blind” copies of purchase orders to inventory control for data entryCorrect

control of physical access to the inventory storage areas


Ngai Nhung is the sales manager at Hung Technologies. At lunch with the company CEO, Ngai complained that a recent shipment from a vendor had been unsatisfactory and was returned. As a result, Hung’s purchasing manager needed to send a ________ to the supplier.

debit memoCorrect

receiving report

purchase order

blanket purchase order


A reverse auction would likely be best suited to the purchase of

automobiles.

soybeans.Correct

designer clothing.

central processing units (CPUs).


A JIT inventory system would be especially useful for a company that manufactures

motor oil.

toothpaste.

toys associated with new movie releases.Correct

alarm clocks.


An important control that can be used to reduce the risk of employee kickbacks is

use of ID badges.

off-site restrooms.

job rotation.Correct

surveillance cameras.


Which of the following is not a common control for ensuring inventory is secure and inventory counts are accurate?

making physical counts of inventory at least once per year

transfers of inventory with proper documentation

sending “blind” copies of purchase orders to inventory control for data entryCorrect

control of physical access to the inventory storage areas


Ngai Nhung is the sales manager at Hung Technologies. At lunch with the company CEO, Ngai complained that a recent shipment from a vendor had been unsatisfactory and was returned. As a result, Hung’s purchasing manager needed to send a ________ to the supplier.

debit memoCorrect

receiving report

purchase order

blanket purchase order


The management at Barks-a-Million is considering a new inventory control system. The current system is inadequate because it frequently causes stockouts that interrupt production and lead to excess stock of other materials — resulting in markdowns and high carrying costs. The new system will focus on reducing or completely eliminating carrying costs, most likely employing

a just-in-time inventory system.Correct

materials requirements planning.

a reorder point.

the economic order quantity.


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