The completeness of computer generated sales figures can be tested by comparing the number of items listed on the daily sales report with the number of items billed on the actual invoices. This process uses:

A. Self-checking numbers.
B. Validity tests.
C. Control totals.
D. Process tracing data.


Answer: C

Business

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Which one of the following statements is true concerning assets?

a. They are recorded at market value and then adjusted for inflation. b. They are recorded at market value for financial reporting purposes as historical cost may be arbitrary. c. Accountants use the term historical cost to refer to the original cost of an asset. d. Assets are measured using the time-period approach.

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BRIC countries are driving forces behind globalization because of their ________

A) steadily weakening exchange rates B) relatively inexpensive labor markets C) well-established upper classes D) unregulated stock markets E) strategic geographic locations

Business

The likelihood of a risk event occurring ________ as a project goes through its life cycle.

Fill in the blank(s) with the appropriate word(s).

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Persons who cannot meet their debts as they fall due will be automatically declared bankrupt

Indicate whether the statement is true or false

Business