Marketing is mainly concerned with which one of the following?
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1 .“I am sorry. As a professional accountant I am bound by my code of ethics to report thismatter to the authorities. Even if I were not a professional accountant, I would consider it mymoral duty to deal with this matter, by going to the police.”What ethical approach is being taken?
A Meta-ethics B Relativism C Instrumentalist D Deontological
2 .Which of the following would cause an auditor to modify (qualify) their opinion on a setof financial statements?
A A material error has not been corrected B Material errors were found, but adjusted C No approval of the financial statements has been made by the directors D They show a true and fair view
3 .Which one of the following is the predominant form of business entity?
A Sole traders B Partnerships C Limited liability companies D Limited liability partnerships
4 .The books and records of a company contain many forms of documentation, including:(i) Purchase day book(ii) Sales day book(iii) The journal(iv) Cash book(v) Non-current asset register(vi) General ledger.Which of the above are books of prime entry?
A i, ii, iii and iv B iii, iv, v and vi C i, ii, v and vi D All of them
5 .Which of the following best summarises the purpose of organisational controls?
A To carry out the directions of management, safeguard the assets and ensure thefinancial statements are correctly audited B To ensure business processes are efficient and effective, to prevent errors andfraud and safeguard the assets of the entity C To ensure correct processing of transactions, acc...
7 .Unemployment may arise due to a permanent reduction in demand for the products suppliedby a single industry or group of industries with traditionally large workforces.Which of the following describes this type of unemployment?
A Frictional B Structural C Cyclical D Seasonal
8 .Who should maintain a sound system of internal control?
A The shareholders B The audit committee C The risk committee D The board of directors
9 .What is the best way for directors to discourage fraud?
A Maintain a stroing internal control system B Sack all employees suspected of carrying out fraud C Ensure employee pay is “above average” D Maintain an internal audit department
10 .Which would be the most suitable method of advertising for a chief finance director?
A Internal advertising B Advertsing within a local newspaper C Advertsing on the metro D Use of a financial recruitment consultant
