Tests to Determine Whether the Accounting Transactions Have Been Properly

question 45

Multiple Choice

Tests to determine whether the accounting transactions have been properly authorised, correctly recorded and summarised in the journals and correctly posted to subsidiary ledgers and the general ledger are:

• A) tests of controls.
• B) substantive tests of transactions.
• C) analytical procedures.
• D) substantive tests of balances.

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Definitions:

M. Musculus

The scientific name for the common house mouse, an important model organism in biological and medical research.

Mammalian Development

The process by which mammals grow and develop from fertilization to adulthood, including embryonic and fetal stages.

Apoptosis

A form of programmed cell death that occurs in multicellular organisms, allowing for the removal of cells that are no longer needed or are a threat to the organism.

D. Melanogaster

A species of fly (fruit fly), commonly used in genetic research, known for its short life cycle and genetic variability.