Professional Documents
Culture Documents
MULTICHOICE
(A) staledated
(B) predated
(C) postdated
(D) outdated
Answer : (A)
2. Which method will you use when endorsing cheques as part of your work duties?
Answer : (D)
3. Which of the following should you do when your supervisor assigns you to deposit cheques
remotely?
(C) Ask the financial institution how long the cheques should be stored.
Answer : (C)
4. What should you do when you make a mistake when writing a cheque?
5. Which of the following is the LEAST safe and LEAST efficient method of writing cheques?
Answer : (B)
6. You have a new job and are responsible for paying invoices. What method will you use?
(A) debit
(B) cash
(C) CPA
(D) cheque
Answer : (D)
(A) Write VOID in the register when the funds are used up.
(C) Ensure that the cash on hand plus the receipts equal the total value of the fund.
Answer : (C)
8. You have a new job that includes responsibilities for payroll. Where can you find information
about payroll deductions online?
(A) CA
(B) CRA
(C) CGA
(D) CMA
Answer : (B)
9. Which of the following lists a company's assets, liabilities, and net worth?
Answer : (A)
10. From the perspective of a company, what do salaries and wages represent?
(A) expenses
(B) assets
(C) equity
(D) liabilities
Answer : (D)
TRUEFALSE
(A) True
(B) False
Answer : (B)
(A) True
(B) False
Answer : (A)
(A) True
(B) False
Answer : (A)
14. An invoice is a bill that itemizes the goods or services bought or sold.
(A) True
(B) False
Answer : (A)
(A) True
(B) False
Answer : (B)
16. Reconciliation is a process of accounting for the difference between the balance on the bank
statement and balance in the cheque register.
False
Answer : (A)
17. By law, companies must deduct personal income tax, EI, and HST from paycheques.
(A) True
(B) False
Answer : (B)
(A) True
(B) False
Answer : (B)
19. The heading section of a balance sheet identifies the who, what, and when.
(A) True
(B) False
Answer : (A)
20. An income statement outlines the deductions on an employee's paycheque.
(A) True
(B) False
Answer : (B)
ESSAY
21. List the six guidelines for preparing cheques for deposit.
Graders Info :
• The values that are expressed in words and figures are identical.
• The cheque has been signed.
• The cheque is NOT postdated or staledated.
• Handwritten cheques have been written in ink.
• All cheques have been appropriately endorsed.
• Cheques have been grouped together based on financial institution.
Graders Info :
23. List three reasons that the balance on the monthly bank statement may NOT be equal to the
balance on the cheque register.
Graders Info :
MATCH
FOOTNOTES:
If I wrote everything that took place around the city, there would be
a whole book of it. But it is worth mentioning that they used charms
against the Christian army by which they caused a great rainstorm.
From the beginning of the siege, and when the sun just began to
rise, there walked out upon the walls of the city, in our sight, now
their old men, now their women, and they began to howl satanic
words, all the time waving their garments to our army and turning
around in an improper manner. Then there arose a wind, clouds
were formed, however clear the day may have begun, and there
came such a downpour of rain that all the dry places were changed
into bogs and filled with water. And this happened only over our
army, and not elsewhere, so that it did not proceed from the
condition of the atmosphere.
Seeing this, the Tsar was advised to send to Moscow for the wood
from the Saviour’s cross, which is worked into the rood that always
lies near the crown of the Tsar. With God’s aid, they reached
Moscow in a very short time, travelling by water to Nízhni Nóvgorod
in swift Vyátka boats, making the journey in three or four days, and
from Nóvgorod to Moscow by fast relays. When the rood was
brought, into which is worked the wood from the Saviour’s cross on
which our Lord Jesus Christ suffered in the flesh for men, the
presbyters made a procession with Christian ceremonies and
blessed the water according to church use; through the vivifying
power of the cross, the pagan charms disappeared from that very
hour completely....
At the end of the seventh week[115] of the city’s investment, we
were ordered to prepare the next day before daybreak for a general
assault. This was to be the signal: when the powder would explode
and would demolish the wall, which had previously been undermined
and under which forty-eight barrels of powder had been placed.
More than half of the infantry was ordered to the assault, a third of
the army, or a little more, remaining in the field to guard the Tsar. We
were ready early in the morning, as we were ordered, about two
hours before daybreak. I was sent to make the assault at the lower
gate, above the river Kazán, and I had with me twelve thousand
soldiers. At the four sides of the city were placed strong and brave
men, some of them with large detachments.... The Tsar of Kazán
and his senators had been informed about all this, and they were
prepared against us, as we against them....
Then God helped us! My brother was the first to mount upon the
city wall by a ladder, and other brave soldiers were with him. Hacking
and spearing the Mussulmans about them, they climbed through the
windows of the great tower, and from the tower they rushed down to
the large city gate. The Mussulmans turned their backs on the gate
and ran up the high hill to the Tsar’s court, which was strongly
fortified with a high fence, between palaces and stone mosques. We
after them to the Tsar’s palace, even though we were burdened with
our armour and many brave men had wounds on their bodies, and
very few were left to fight against them. Our army which was left
outside of the city, seeing that we were within and that the Tartars
had run away from the walls, rushed into the city,—and the wounded
that were lying on the ground jumped up, and the dead were
resurrected. And not only they, but those in the camp, the cooks and
those that had been left to watch the horses, and others who follow
with merchandise, all ran into the city, not to fight, but to plunder: that
place was indeed full of the richest booty, gold and silver and
precious stones, and it teemed with sable furs and other costly
things.
FOOTNOTES:
[115] The siege of Kazán began on August 23, and the city was
taken October 2, 1552.
Iván the Terrible. (1530-1584.)
Iván the Terrible united the qualities of a great ruler with
those of a most cruel tyrant. In his long epistles to Kúrbski he
develops a strong sarcastic vein and defends himself with
specious arguments, quoting copiously from the Bible and the
Church Fathers. He denies his cruelty, but admits the
execution of traitors, who, in his case, form an enormous
category.
Our God, the Trinity, who has existed since eternity but now as
Father, Son, and Holy Ghost, has neither beginning nor end; through
Him we live and move about, through Him kings rule and the mighty
write laws. By our Lord Jesus Christ the victorious standard of God’s
only Word and the blessed Cross which has never been vanquished
have been given to Emperor Constantine, first in piety, and to all the
orthodox tsars and protectors of orthodoxy and, in so far as the Word
of God has been fulfillen, they, in eagle’s flight, have reached all the
godly servants of God’s Word, until a spark of piety has fallen upon
the Russian realm. The autocracy, by God’s will, had its origin in
Grand Prince Vladímir, who had enlightened all Russia through the
holy baptism, and the great Tsar Vladímir Monomákh, who had
received memorable honours from the Greeks, and the valiant great
Tsar Alexander Névski, who had obtained a great victory over the
godless Germans, and the praiseworthy great Tsar Dmítri, who had
obtained a great victory over the Hagarites beyond the Don, then it
passed to the avenger of wrongs, our ancestor, the great Tsar Iván,
the gatherer of the Russian land from among the ancestral
possessions, and to our father of blessed memory, the great Tsar
Vasíli, until it reached us, the humble sceptre-bearer of the Russian
empire.
But we praise God for the great favour He has shown me in not
permitting my right hand to become stained by the blood of my race:
for we have not snatched the realm from anyone, but by the will of
God and the blessing of our ancestors and parents, were we born in
the realm, were brought up there and enthroned, taking, by the will of
God and the blessing of our ancestors and parents, what belonged
to us, and not seizing that which was not ours. Here follows the
command of the orthodox, truly Christian autocrat, the possessor of
many kingdoms,—our humble, Christian answer to him who was an
orthodox, true Christian and a boyár of our realm, a councillor and a
general, but now is a criminal before the blessed, vivifying cross of
the Lord, a destroyer of Christians, a servant of the enemies of
Christianity, who has departed from the divine worship of the images
and has trodden under foot all sacred commands, destroyed the holy
edifices, vilified and trampled the holy vessels and images, who
unites in one person Leo the Isaurian, Constantine Kopronymos and
Leo of Armenia,—to Prince Andréy Mikháylovich Kúrbski, who
through treachery wanted to become a ruler of Yarosláv.
Wherefore, O Prince, if you regard yourself to have piety, have you
lost your soul? What will you give in its place on the day of the
terrible judgment? Even if you should acquire the whole world, death
will reach you in the end! Why have you sold your soul for your
body’s sake? Is it because you were afraid of death at the false
instigation of your demons and influential friends and counsellors?...
Are you not ashamed before your slave Váska Shibánov, who
preserved his piety and, having attached himself to you with a kiss of
the cross, did not reject you before the Tsar and the whole people,
though standing at the gate of death, but praised you and was all too
ready to die for you? But you did not emulate his devotion: on
account of a single angry word of mine, have you lost not only your
own soul, but the souls of all your ancestors: for, by God’s will, had
they been given as servants to our grandfather, the great Tsar, and
they gave their souls to him and served him up to their death, and
ordered you, their children, to serve the children and grandchildren
of our grandfather. But you have forgotten everything and
traitorously, like a dog, have you transgressed the oath and have
gone over to the enemies of Christianity, and, not considering your
wrath, you utter stupid words, hurling, as it were, stones at the sky....
We have never spilled blood in the churches. As for the victorious,
saintly blood,—there has none appeared in our land, as far as we
know. The thresholds of the churches: as far as our means and
intelligence permit and our subjects are eager to serve us, the
churches of the Lord are resplendent with all kinds of adornments,
and through the gifts which we have offered since your satanic
domination, not only the thresholds and pavements, but even the
antechambers shine with ornaments, so that all the strangers may
see them. We do not stain the thresholds of the churches with any
blood, and there are no martyrs of faith with us now-a-days....
Tortures and persecutions and deaths in many forms we have
devised against no one. As to treasons and magic, it is true, such
dogs everywhere suffer capital punishment....
It had pleased God to take away our mother, the pious Tsarítsa
Helen, from the earthly kingdom to the kingdom of heaven. My
brother George, who now rests in heaven, and I were left orphans
and, as we received no care from any one, we laid our trust in the
Holy Virgin, and in the prayers of all the saints, and in the blessing of
our parents. When I was in my eighth year, our subjects acted
according to their will, for they found the empire without a ruler, and
did not deign to bestow their voluntary attention upon us, their
master, but were bent on acquiring wealth and glory, and were
quarrelling with each other. And what have they not done! How many
boyárs, how many friends of our father and generals they have
killed! And they seized the farms and villages and possessions of our
uncles, and established themselves therein. The treasure of our
mother they trod under foot and pierced with sharp sticks, and
transferred it to the great treasure, but some of it they grabbed
themselves; and that was done by your grandfather Mikháylo
Tuchkóv. The Princes Vasíli and Iván Shúyski took it upon
themselves to have me in their keeping, and those who had been the
chief traitors of our father and mother they let out of prison, and they
made friends with them. Prince Vasíli Shúyski with a Judas crowd fell
in the court belonging to our uncle upon our father confessor Fedór
Mishúrin, and insulted him, and killed him; and they imprisoned
Prince Iván Fedórovich Byélski and many others in various places,
and armed themselves against the realm; they ousted metropolitan
Daniel from the metropolitan see and banished him: and thus they
improved their opportunity, and began to rule themselves.
Me and my brother George, of blessed memory, they brought up
like vagrants and children of the poorest. What have I not suffered
for want of garments and food! And all that against my will and as did
not become my extreme youth. I shall mention just one thing: once in
my childhood we were playing, and Prince Iván Vasílevich Shúyski
was sitting on a bench, leaning with his elbow against our father’s
bed, and even putting his foot upon it; he treated us not as a parent,
but as a master ... who could bear such presumption? How can I
recount all the miseries which I have suffered in my youth? Often did
I dine late, against my will. What had become of the treasure left me
by my father? They had carried everything away, under the cunning
pretext that they had to pay the boyár children from it, but, in reality,
they had kept it back from them, to their own advantage, and had not
paid them off according to their deserts; and they had also held back
an immense treasure of my grandfather and father, and made it into
gold and silver vessels, inscribing thereupon the names of their
parents, as if they had been their inheritance.... It is hardly necessary
to mention what became of the treasure of our uncles: they
appropriated it all to themselves! Then they attacked towns and
villages, tortured the people most cruelly, brought much misery upon
them, and mercilessly pillaged the possessions of the inhabitants....
When we reached the age of fifteen, we, inspired by God,
undertook to rule our own realm and, with the aid of almighty God,
we ruled our realm in peace and undisturbed, according to our will.
But it happened then that, on account of our sins, a fire having
spread, by God’s will, the royal city of Moscow was consumed. Our
boyárs, the traitors whom you call martyrs, whose names I shall
purposely pass over in silence, made use of the favourable
opportunity for their mean treachery, whispered into the ears of a
stupid crowd that the mother of my mother, Princess Anna Glínski,
with all her children and household, was in the habit of extracting
men’s hearts, and that by a similar sorcery she had put Moscow on
fire, and that we knew of her doings. By the instigation of these our
traitors, a mass of insensate people, crying in the manner of the
Jews, came to the apostolic cathedral of the holy martyr Dimítri of
Selún, dragged out of it our boyár Yúri Vasílevich Glínski, pulled him
inhumanly into the cathedral of the Assumption, and killed the
innocent man in the church, opposite the metropolitan’s place; they
stained the floor of the church with his blood, dragged his body
through the front door, and exposed him on the market-place as a
criminal,—everybody knows about this murder in the church. We
were then living in the village of Vorobévo; the same traitors
instigated the populace to kill us under the pretext (and you, dog,
repeat the lie) that we were keeping from them Prince Yúri’s mother,
Princess Anna, and his brother, Prince Mikhaíl. How is one not to
laugh at such stupidity? Why should we be incendiaries in our own
empire?...
You say that your blood has been spilled in wars with foreigners,
and you add, in your foolishness, that it cries to God against us. That
is ridiculous! It has been spilled by one, and it cries out against
another. If it is true that your blood has been spilled by the enemy,
then you have done your duty to your country; if you had not done
so, you would not have been a Christian but a barbarian:—but that is
not our affair. How much more ours, that has been spilled by you,
cries out to the Lord against you! Not with wounds, nor drops of
blood, but with much sweating and toiling have I been burdened by
you unnecessarily and above my strength! Your many meannesses
and persecutions have caused me, instead of blood, to shed many
tears, and to utter sobs and have anguish of my soul....
You say you want to put your letter in your grave: that shows that
you have completely renounced your Christianity! For God has
ordered not to resist evil, but you renounce the final pardon which is
granted to the ignorant; therefore it is not even proper that any mass
shall be sung after you. In our patrimony, in the country of Lifland,
you name the city of Volmir as belonging to our enemy, King
Sigismund: by this you only complete the treachery of a vicious
dog!...
Written in our great Russia, in the famous, royal capital city of
Moscow, on the steps of our imperial threshold, in the year from the
creation of the world 7072, the fifth day of July.
The Domostróy. (XVI. century.)
The Domostróy, i. e., House-government, is an important
document of the sixteenth century, as it throws a light on the
inner life of the Russians in the time of Iván the Terrible. Its
authorship is ascribed in the extant manuscripts to Sylvester,
the adviser of Iván the Terrible, but it is assumed that he was
only the last compiler of various codes of conduct that were
known in Russia before his day. At least, the whole production
bears the stamp of being a composite work. Two distinct
groups are discerned in it: the first has continual references to
the Tsar and the honours due him; the other deals with a
society whose chief interest is purely commercial, and
appeals to the judgment of the people, instead of to that of the
Tsar. From this the inference is drawn that the first had its
origin in Moscow, the second in Nóvgorod. The morality of the
Domostróy is one of external formalism. To preserve
appearances before God and men is, according to this code,
the chief aim in life.
Punish your son in his youth, and he will give you a quiet old age,
and restfulness to your soul. Weaken not beating the boy, for he will
not die from your striking him with the rod, but will be in better health:
for while you strike his body, you save his soul from death. If you
love your son, punish him frequently, that you may rejoice later.
Chide your son in his childhood, and you will be glad in his
manhood, and you will boast among evil persons, and your enemies
will be envious. Bring up your child with much prohibition, and you
will have peace and blessing from him. Do not smile at him, or play
with him, for though that will diminish your grief while he is a child, it
will increase it when he is older, and you will cause much bitterness
to your soul. Give him no power in his youth, but crush his ribs while
he is growing and does not in his wilfulness obey you, lest there be
an aggravation and suffering to your soul, a loss to your house,
destruction to your property, scorn from your neighbours and ridicule
from your enemies, and cost and worriment from the authorities.
HOW CHRISTIANS ARE TO CURE DISEASES AND ALL KINDS
OF AILMENTS
If God send any disease or ailment down upon a person, let him
cure himself through the grace of God, through tears, prayer, fasting,
charity to the poor, and true repentance. Let him thank the Lord and
beg His forgiveness, and show mercy and undisguised charity to
everybody. Have the clergy pray to the Lord for you, and sing the
mass. Sanctify the water with the holy crosses and holy relics and
miracle-working images, and be anointed with the holy oil. Frequent
the miracle-working and holy places, and pray there with a pure
conscience. In that way you will receive from God a cure for all your
ailments. But you must henceforth abstain from sin, and in the future
do no wrong, and keep the commands of the spiritual fathers, and do
penance. Thus you will be purified from sin, and your spiritual and
bodily ailment will be cured, and God will be gracious to you.
In all affairs of every-day life, the wife is to take counsel with her
husband, and to ask him, if she needs anything. Let her be sure that
her husband wants her to keep company with the guests she invites,
or the people she calls upon. Let her put on the best garment, if she
receives a guest, or herself is invited somewhere to dinner. By all
means let her abstain from drinking liquor, for a drunk man is bad
enough, but a drunk woman has no place in the world. A woman
ought to talk with her lady-friends of handwork and housekeeping.
She must pay attention to any good word that is said in her own
house, or in that of her friend: how good women live, how they keep
house, manage their household, instruct their children and servants,
obey their husbands, and ask their advice in everything, and submit
to them. And if there be aught she does not know, let her politely
inquire about it.... It is good to meet such good women, not for the
sake of eating and drinking with them, but for the sake of good
converse and information, for it is profitable to listen to them. Let not
a woman rail at anyone, or gossip about others. If she should be
asked something about a person, let her answer: “I know nothing
about it, and have heard nothing of it; I do not inquire about things
that do not concern me; nor do I sit in judgment over the wives of
princes, boyárs, or my neighbours.”
Enjoin your servants not to talk about other people. If they have
been among strangers, and have noticed anything bad there, let
them not repeat it at home; nor should they bruit about what is going
on at home. A servant must remember what he has been sent for,
and he must not know, nor answer any other questions that are put
to him. The moment he has carried out his commission, he should
return home and report to his master in regard to the matter he has
been sent for; let him not gossip of things he has not been ordered to
report, lest he cause quarrel and coldness between the masters.
If you send your servant, or son, to tell, or do something, or buy a
thing, ask him twice: “What have I ordered you to do? What are you
to say, or do, or buy?” If he repeats to you as you have ordered him,
all is well.... If you send anywhere some eatables or liquids, send full
measures, so that they cannot lie about them. Send your wares after
having measured or weighed them, and count the money, before you
send it out. Best of all, dispatch under seal. Carefully instruct the
servant whether he is to leave the things at the house, if the master
be absent, or if he is to bring them back home....
When a servant is sent to genteel people, let him knock at the
door softly. If anyone should ask him, as he passes through the
courtyard: “What business brings you here?” let him not give him any
satisfaction, but say: “I have not been sent to you; I shall tell to him
to whom I have been sent.” Let him clean his dirty feet before the
ante-chamber, or house, or cell, wipe his nose, clear his throat, and
correctly say his prayer; and if he does not receive an “amen” in
response, he should repeat the prayer in a louder voice, twice or
three times. If he still receives no answer, he must softly knock at the
door. When he is admitted, he should bow before the holy images,
give his master’s respects, and tell his message. While doing so, let
him not put his finger in his nose, nor cough, nor clean his nose, nor
clear his throat, nor spit. If he absolutely must do so, let him step
aside. He must stand straight and not look to either side when
reporting the message; nor should he relate any matter not relevant
to the message. Having done his duty, he should forthwith return
home, to report to his master.
Songs Collected by Richard James. (1619-1620.)
Richard James, a graduate of Oxford, had been sent to
Russia to look after the spiritual welfare of the young
Englishmen who were connected with the Merchant
Company. He arrived in Moscow on January 19, 1619, and
started back by the way of Arkhángelsk on August 20 of the
same year. Having been shipwrecked, he was compelled to
pass the winter in Kholmogóry, from which place he left for
England the next spring. He took with him a copy of six songs
that some Russian had written out for him: they are now
deposited in the Bodleian Library. These songs are interesting
as being the oldest folksongs collected in Russia, and as
having been composed immediately after the events which
they describe.
The Song of the Princess Kséniya Borísovna is given in W.
R. Morfill’s Story of Russia, New York and London, 1890.