Final F1

TRƯỜNG ĐẠI HỌC MỞ TPHCM ĐỀ THI CUỐI KÌ MÔN: KẾ TOÁN TRONG DOANH
Khoa Kế toán-Kiểm toán NGHIỆP
-----oOo----- Thời gian : 90 phút

Sinh viên KHÔNG ĐƯỢC sử dụng tài liệu và ĐTDĐ

Họ và tên sinh viên: ___________________________________________________________

Mã số sinh viên: _____________________________ Lớp: __________________

Đề thi Điểm số Điểm chữ Giảng viên chấm

104

PHẦN TRẮC NGHIỆM (Sinh viên trả lời trên Bảng trả lời):

1. World Health Organization played an important role in the fight against the Covid-19 pandemic around
the world. This organisation is best described as which of the following statements?
A. A voluntary sector organisation C. A public sector organisation
B. A private sector organisation D. An NGO

2. The main difference in the primary goal of for-profit organization and non-profit organization is:
A. For profit organization focused on maximize cost; non-profit organization focused on minimize
cost.
B. For profit organization focused on maximize profit; non-profit organization focused on minimize
cost.
C. For profit organization focused on maximize profit; non-profit organization focused on provision
of goods and services.
D. For profit organization focused on provision of goods and services; non-profit organization
focused on minimize cost.
3. Accountability to the government is a characteristic of ______________ organization.
A. Public sector B. Private sector C. Not-for-profit D. Co-operative
4. ........................................ is an analysis of the population in order for the company to determine the
appropriate target market for their product. Which word correctly completes the sentence?
A. Ergonomics B. Economics C. Psychographics D. Demographics
5. What is an acronym used to describe the key elements of an organisation's external environment?
A. SWOT B. SMART C. PESTEL D. ICE
6. Porter's five forces model identifies factors which determine the nature and strength of competition in
an industry. Which of the following is not one of the five forces identified in Porter's model?
A. Threat of new entrants C. Bargaining power of customers
B. Power of suppliers D. Power of government
7. Which of the following statements about the impact of technological developments is NOT true?
A. Technology developments have supported corporate delayering.
B. Technology developments limited employee’s ability to work from home during the pandemic.
C. Technology developments allow the organization to communicate effectively.
D. Technology developments offer significant advantages for corporate’s branding through social
media.
8. The political factors impacting on the organization business environment, which not included:
A. Degree of government intervention C. Contract Law
B. Policy direction D. Political risk/stability
9. A legal minimum price for bread in country X is set at $1 per piece which is below the equilibrium
price at $1.5. What will be the impact of this?
A. Excess of demand over supply C. Nothing
B. Excess of supply over demand D. The market reach equilibrium
10. Fiscal policy is a government economic policy relating to:
1 Public spending
2 Money supply
3 Public borrowing
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4 Exchange rates
Which of the above are correct?
A. 1, 2 and 3 B. 2 and 3 C. 2, 3 and 4 D. 1 and 3
11. If a government has a macro-economic policy objective of expanding the overall level of economic
activity, which of the following measures would NOT be consistent with such objective?
A. Increasing public expenditure C. Apply a lower corporate tax rate
B. Lowering interest rates for saving D. Increasing interest rates for new loan
12. Which one of the following is NOT a monetary policy?
A. Maintain exchange rates C. Reduce interest rate
B. Decrease income tax rate D. Maintain a minimum interest rate for new
loan
13. The income elasticity of demand for a product is high. This means that:
A. Sales will fall slightly when incomes of households fall
B. Sales will rise sharply when incomes of households rise
C. The good is an inferior good
D. The good is a substitute good
14. Which of the following terms is NOT used by Mintzberg in his description of organisational structure?
A. Strategic apex B. Support team C. Technostructure D. Operating core
15. Which of the following is the correct definition of 'span of control'?
A. the number of employees within a department
B. the number of managers within a company
C. the number of employees reporting to a manager
D. the number of employees within a company
16. Which one of the following is an advantage of centralization?
A. It helps to develop the skills of junior managers
B. It avoids overburdening top managers in terms of workload and stress
C. Senior managers can take quick action during time of crisis
D. Decision can be made based on the need of the customers
17. Four committees which are usually appointed by public companies are
A. Audit- Remuneration- Nomination and Risk committees
B. Security- Remuneration- Nomination and Strategy committees
C. Control- Remuneration- Nomination and Risk committees
D. Audit- Remuneration- Secretary and Risk committees

18. What would be the most important objective of corporate governance?

A. Control system C. Asset management
B. Strategic goals D. Financial control
19. Which of the followings is a feature of poor corporate governance?
A. Frequent review of control activities.
B. Critical questioning of senior managers by external auditors.
C. Supervision of staff in key roles.
D. Emphasis on short-term profitability.
20. Michael has been asked to prepare a presentation for the company directors on deploying a new
corporate governance system. Which one of the following is he likely to exclude from his presentation?
A. Risk management C. Maximizing shareholder wealth
B. Internal controls D. Accountability to stakeholders
21. Which of the following would be included in the principles of Corporate Governance?
(i) Promote transparent and fair markets, and the efficient allocation of resources
(ii) Protect and facilitate the exercise of shareholders’ rights but ensure the privilege of key
shareholders
(iii) Recognise the rights of stakeholders established by law
(iv) Ensure the tactical guidance of the company and the effective monitoring of management
A. (ii) and (iii) only C. (ii), (iii) and (iv) only
B. (i) only D. (i), (ii) and (iv) only
22. In a typical finance function, preparation of budgets and variance analyses is the responsibility of:
A. The Financial Controller C. The internal auditor
B. The Management Accountant D. The Finance Manager
23. Which of the following organizational functions is responsible for ensuring that only properly
authorised purchases which are necessary for the business are made?
A. Goods inwards C. Procurement
B. Finance D. Production
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24. Which of the following is an aim of the control activities relating to inventory control?
A. To ensure that all credit notes received are recorded in the general and payables ledger
B. To ensure that goods and services are only supplied to customers with good credit ratings
C. To ensure that all credit notes that have been issued are recorded in the general and receivables
ledgers
D. To ensure that all goods received in the company’s warehouse are cross-checked against purchase
order.
25. The role of finance function in a company does NOT include:
A. Raising money
B. Recording money’s transactions
C. Fraud prevention
D. Controlling what happens to company’s cash
26. Which of the followings is the main aim of accounting system?
A. To maintain ledger accounts for revenue and expense accounts
B. To produce an income statement
C. To provide financial information to users
D. To track fixed asset’s depreciation
27. ________________________ reviews the internal control system and control activities to ensure it
operate effectively.
A. Internal Auditor C. Financial Analyst
B. External Auditor D. Management Accountant
28. Which of the following statements about external auditors is INCORRECT?
A. External auditors are appointed by the shareholders of a company.
B. The primary responsibility of external auditors is to investigate fraudulent activities and report
them to the government.
C. External auditors may rely on the work of internal auditors under certain conditions.
D. External auditors are normally concerned with the financial statement of the organization.
29. Which of the followings is NOT an aim of internal control?
A. To enable the organisation to respond appropriately risks.
B. To enable the financial controller to have better understanding over intercompany transactions.
C. To assure the quality of internal and external reporting.
D. To assure compliance with applicable laws and regulations.
30. Which of the followings is an approach to ethics which combines a concern for the law with an
emphasis on managerial responsibility?
A. Compliance based
B. Integrity based
C. Environmental based
D. Economic based
31. Fraud detection is a responsibility of __________________
A. Internal Auditor C. Financial Analyst
B. External Auditor D. Management
32. Which of the following statements about fraud prevention is FALSE?
A. Cash sales are an area of high risk of fraud.
B. Performance-based rewards for managers reduce the risk of fraud.
C. Emphasis on the autonomy of operational management may weaken controls.
D. Fraud awareness and ethics education can reduce the risk of fraud.
33. Leaders may be distinguished from managers by the fact that they do not depend
on........................................ in the organisation. Which of the following types of power correctly
completes this statement?
A. Expert power B. Position power C. Physical power D. Negative power
34. John is a manager from company A. He is working on the new marketing plan for the company. He
wanted his subordinate to follow his direction but does not encourage them to provide input. John is
applying the ______________ technique in management style.
A. Tell B. Sell C. Joint D. Consult
35. According to the theory of Mashlow of the hierarchy of human needs, which of the following
statements is right in order of priority?
A. 1. Safety needs - 2. Physiologycal needs- 3. Love/social needs - 4. Esteem needs- 5. Self-actualisation
B. 1. Physiologycal needs- 2. Safety needs 3. Love/social needs - 4. Esteem needs- 5. Self-actualisation
C. 1. Esteem needs. - 2. Safety needs 3. Physiologycal needs 4. Love/social needs – 5. Self-actualisation
D. 1. Self-actualisation 2. Safety needs - 3. Physiologycal needs- 4. Love/social needs - 5. Esteem needs
36. Javed manages a team in which individuals with strong personalities often have heated disagreements,
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which can lead to open conflict and disruption of work processes. Javed called the team together and
explained to them that the outputs of the team should take priority and that every individual team
member should try to put their personal feelings aside for the benefit of the company. He persuaded
them that they would be better off by modifying their behaviour, as the team's effort was more important
in meeting the objectives of the organisation, then the personal agendas of each person in it.
Which of the following is Javed's approach to addressing conflict?
A. Integration B. Compromise C. Denial D. Dominance
37. Which of the following groups may be considered to be stakeholders in the activities of a chemical
factory?
(i) The local government
(ii) Environmental pressure groups
(iii) Manager
(iv) Local residents
A. (i) and (iv) only
B. (i), (iii) and (iv)
C. (i), (ii), (iii) and (iv)
D. (iii) only
38. Which of the following is NOT a key tool of team building?
A Members identify with the team
B Members are as alike as possible
C Members commit to shared objectives
D Member brought different skills and expertise
39. Adam is a partner on the audit of DEF Inc. The client often gives Adam small gifts and tickets to
sporting events. This is an example of:
A. Self-interest threat B. Self-review threat C. Advocacy threat D. Intimidation threats
40. Which of the following technologies allows unconnected organizations and individuals people to trust a
shared record of events?
A. Cloud computing
B. Data analytics
C. Distributed ledger
D. Artificial intelligence

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