The Journal Entry Testing Prescribed by SAS No

question 49

Multiple Choice

The journal entry testing prescribed by SAS No.99 identifies several common characteristics of fraudulent entries.Which of the following is one such characteristic?

• A) an entry for credit sales to a buyer who does not pay his dues on time
• B) an entry for repairs and maintenance of plant made every period
• C) an entry for creating provisions for bad debts
• D) an entry for asset made by the managing director of the company

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Definitions:

Justice

Treating all clients fairly and working with them in a manner that is appropriate based on their presenting situation and condition.

Equal Treatment

The principle of giving the same rights, opportunities, and considerations to all individuals, often within a legal, educational, or social context.

Counselor's Need

Refers to the requirements or necessities that counselors have in order to effectively support and guide their clients, such as empathy, knowledge, and skills.

ACA Code

The ethical guidelines established by the American Counseling Association that provide a framework for professional counselors in their practice.