In the Examination of Which of the Following General Ledger

question 18

Multiple Choice

In the examination of which of the following general ledger accounts will tests of controls be particularly appropriate?

• A)Loans payable.
• B)Equipment.
• C)Sales.
• D)Bank charges.

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Definitions:

Perfect Vacuum

An idealized state with no matter or particles present, and hence no pressure or air, which is physically unattainable but used as a baseline or reference point.

Psia Gauge

A pressure measurement expressed in pounds per square inch absolute, including the atmospheric pressure.

Atmospheric Pressure

Ambient pressure at sea level equivalent to 14.7 psia, 101.3 kPa, 1 atm, or 1.01 bar.

Psia

Pounds per square inch absolute. Measure of pressure values used in North America that factors in atmospheric pressure of 14.7 psi.