641.Falsification of accounts is undertaken by
A.Auditors
B.Clerks
C.Accountants
D.Responsible officials
642.Test checking should not be applied to
A.Sales book
B.Purchase book
C.Bank reconciliation statement
D.Bills book
643.Test checking should not be applied to
A.Purchase book
B.Sales book
C.Stock book
D.Cash book
644.Vouching implies
A.Inspection of receipts
B.Examination of vouchers to check authenticity of records
C.Surprise checking of accounting records
D.Examining the various assets
645.Payment for goods purchased should be vouched with the help of
A.Creditors statement
B.Correspondence with suppliers
C.Cash memos
D.Ledger accounts
646.Payment for wages should be vouched with the help of
A.Piece work statement
B.Wage sheets
C.Minute book
D.Bank pass book
647.Payment for building purchased should be vouched with the help of
A.Title deed
B.Correspondence with Brokers
C.Building account
D.Cash book
648.Investment should be vouched with the help of
A.Commission book
B.Brokers book
C.Sales deeds
D.Minute book
649.Receipt from debtors should be vouched with the help of
A.Counterfoil Receipts cash book
B.Suppliers statement
C.Sales Deeds
D.General Ledger
650.Receipt from sale of investment should be vouched with the help of
A.Brokers Budget Notes
B.Brokers Sold Notes
C.Minute Book
D.Inventory of investment