QUIZ 1:

1. The organization of accounting includes:

A.Establishing the relationship between accounting and management in an organization (entity)
B.Establishing an accounting system for a country or an organization
C.Establishing the relationship between accounting objects and accounting methods in issuing accounting
regulations and organizing the application of accounting regulations to the base unit.
D.Establishing accounting procedures for accounting objects.
6. The requirements of the principle of appropriateness do NOT include:
A.The accounting model must reflect the specific characteristics of the enterprise in terms of scale and
type of operation
B.The accounting model must reflect the level and ability of management
C.The accounting model must be suitable for physical facilities and equipment
D.The accounting model must be suitable for the business results of the enterprise
7. Regarding the content of organizing the accounting apparatus, which of the following options is
INCORRECT:
A.Constructing an accounting apparatus model
B.Constructing an accounting machine system to replace accounting labor in enterprises.
C.Organizing accounting labor in the apparatus
D.Organizing the assignment of accounting labor
8. The principle of appropriateness aims at which of the following objectives:
A.Determining the cost of goods sold
B.High applicability of the accounting system
C.Determining sales revenue.
D.Determining the model of organizing the accounting apparatus
2. Choose the option that does NOT belong to the content of organizing accounting work
according to stages:
A. Initial accounting stage
B.Stage of preparing schedules and allocations
C.Stage of posting general and detailed ledgers
D.Stage of preparing accounting reports
3. The principle of uniformity aims at which of the following objectives:
A.Timely and complete information
B.Comparable information
C.High-quality and useful information
D.Accounting information with both qualitative and quantitative aspects
4. The organization of accounting work is:
A.Establishing accounting regulations
B.Establishing an accounting apparatus
C.Establishing accounting regulations, setting up an accounting apparatus in economic organizations to
implement accounting technology.
D.Establishing an accounting ledger system
5. The accounting workload is:
A.The volume of accounting work associated with a specific accounting object
B.The volume of accounting work associated with each accounting staff member
C.The entire accounting work of a unit
D.The accounting work to be done in a period.
9. The principles of thrift and efficiency require:
A.Saving living costs for accounting labor
B.Efficiency in the process of performing transactions and the quality of accounting information
C.Saving living costs for accounting labor and efficiency in the process of performing transactions and
the quality of accounting information
D. Saving production costs for products
10. Which of the following principles does not belong to the general principles of accounting
organization:
A.Principle of uniformity
B.Principle of specificity
C.Principle of standards
D.Principle of non-impairment

QUIZ 2:
4. When making a mistake in preparing a document:
A.Tear up the document and create a new one with a new number
B.Simply fold it, do not tear it and create a new document with the same number as the damaged
document
C.Cross it out, create a new document with the same number as the damaged document
D. Record with red ink
5. The document regime does NOT regulate:
A.The quantity, types of documents for economic base units
B.Methods of recording, reflecting economic transactions in documents
C.Procedures for circulating documents.
D.Construction of an account system.
7. The reasonable and scientific application of the document regime will bring about which of the
following significances:
A.Establishing a legitimate information system for effectively implementing management work.
B.Serving as a basis for establishing a suitable accounting apparatus.
C.Serving as a basis for selecting accounting methods
D.Serving as a basis for constructing an account system.
8. If classifying documents according to the economic content criterion, which of the following
documents does NOT belong to this classification method?
A.Payroll and deduction documents
B.Repeated documents
C.Fixed asset documents
D.Inventory in and out documents
9. Which of the following contents does NOT belong to the document storage content when the
storage period expires:
A.Classify documents according to economic content and time
B.Selecting storage media
C.Determining the responsibilities of individuals related to document storage
D.Preparing documents
1. Document inspection includes which of the following contents:
A.Checking for validity and accuracy.
B.Checking for legality and accuracy.
C.Checking for rationality and accuracy.
D.Checking for validity, legality, and rationality
6. Which of the following factors is NOT mandatory on a document?
A.Document title and number
B.Date of document creation
C.Payment method
D.Name, address of the unit or individual related to the transaction;
10. Listing documents such as "payroll documents, inventory documents, sales documents, cash
documents, fixed asset documents, ..." follows which of the following classification criteria:
A.According to the economic content
B.According to the function of the document
C.According to the location where the document is created
D.According to the degree of reflection

QUIZ 3:
2. Accounting ledgers differ in:
A.The function of recording in the ledger. The form and content structure of the ledger. The method of
recording information in the ledger. The basis of data recorded in the ledger.
B.The method of recording information in the ledger and the data recorded in the ledger, the time and
place of recording
C.The form and content structure of the ledger and the data recorded in the ledger, the time and place of
recording
D.The function of recording in the ledger and the data recorded in the ledger, the time and place of
recording
4. Choose the INCORRECT option related to the general journal:
A.Data is transferred to the general ledger
B.At the end of the ledger page, the total must be carried over to the next page, at the beginning of the
next page, the total of the previous page must be recorded
C.Record in the order of time
D.The basis of recording is accounting ledgers
5. The following is NOT part of the general principles of ledger recording:
A.The ledger must be recorded continuously without leaving space
B.The ledger must be stamped at the seam between two consecutive pages
C.Red ink should be used for routine transactions.
D.Pages of the ledger must be numbered
7. The special journal in the general journal form is for:
A.Ledger for transactions with frequent occurrences
B.Ledger for transactions with large amounts
C.Special journal recording what happens infrequently, summarized at the end of the period.
D.Ledger for special transactions such as capital contributions
8. The following is NOT regulated in the general journal entry form in the general journal form:
A.Record transactions in the ledger by object.
B.Record transactions in the ledger by value
C.Record transactions in the order of time
D.Debit before credit in entries.
9. The following method is NOT an accounting ledger correction method:
A.Data correction method
B.Supplementary recording method
C.First in, first out recording method
D.Negative number recording method
1. What is an accounting ledger?
A.It is a manifestation of the method of synthesis and balance accounting
B.It is a manifestation of the document method.
C.It is a manifestation of the account method
D.It is a manifestation of the cost calculation method.
3. Choose the INCORRECT option related to the organization of applying accounting accounts:
A.A unit applying computerized accounting will not need to use the unified accounting account system
issued by the state.
B.An enterprise is allowed to choose accounts in the uniform accounting account system to apply to the
enterprise
C.An enterprise is not allowed to arbitrarily change the code and name of level 1 accounts
D.An enterprise is allowed to propose additional level 1 and level 2 accounts to suit its unit.
6. The following is NOT part of the general principles of ledger recording:
A.Pages of the ledger must be numbered
B.The ledger must be stamped at the seam between two consecutive pages
C.Red ink should be used for routine transactions.
D.The ledger must be recorded continuously without leaving space
10. The basis for recording in the general ledger in the form of a general journal includes:
A.Data from special journals
B.Data from the general journal and special journals
C.Original documents
D.Data from the general journal

QUIZ 4:
1. What is an accounting ledger?
A.It is a manifestation of the document method.
B.It is a manifestation of the account method
C.It is a manifestation of the method of synthesis and balance accounting
D.It is a manifestation of the method of synthesis and balance accounting
4. Choose the INCORRECT option related to the organization of applying accounting accounts:
A.An enterprise is allowed to choose accounts in the uniform accounting account system to apply to the
enterprise
B.An enterprise is not allowed to arbitrarily change the code and name of level 1 accounts
C.A unit applying computerized accounting will not need to use the unified accounting account system
issued by the state.
D.An enterprise is allowed to propose additional level 1 and level 2 accounts to suit its unit.
8. The following is NOT regulated in the general journal entry form in the general journal form:
A.Record transactions in the order of time
B.Record transactions in the ledger by object.
C.Debit before credit in entries.
D.Record transactions in the ledger by value
9. If according to the function of systematizing ledger data, it is:
A.Ledger records by time and place
B.Ledger records by object and place
C.Combined ledger records by time and by object in a recording process
D.Ledger reflects the synthesis and detail of objects in the same recording process.
QUIZ 5:
1. Choose the correct option related to the data basis for preparing financial reports - in the case
of a company applying the General Journal format:
A.Related General Journal
B.Ledger of accounts, balance sheet of arising numbers, detailed summary sheet of related objects.
C.Original documents
D.Other accounting documents such as economic contracts, product delivery notes,...
2. Choose the INCORRECT option related to the organization's application of the accounting
reporting regime
A.Management reports are also used to provide information to external parties of the enterprise.
B. According to Vietnamese accounting regulations, financial reports must be prepared according to the
prescribed form and submitted on time.
C.Choose the INCORRECT option related to the organization's application of the accounting reporting
regime
DManagement accounting reports are not used to provide information outside the enterprise.
3. Choose the INCORRECT option related to the basis for preparing financial reports - in the case
of a company applying the Journal of Entries:
A.Journal of entries
B.Balance sheet of arising numbers
C.Ledger of related accounts
D.Detailed summary sheet
4. Register of Documents recording in the ledger is:
A.Ledger records by time
B.The Register of Documents is a ledger recording by object
C.The Register of Documents is a combined ledger recording by time and by object
D.Detailed ledger for each object.
5. The statement below about the Register of Documents ledger is correct:
A.The basis for recording in the general ledger is the information in the Register of Documents
B.The basis for recording in the general ledger is the information on the ledger document after recording
in the Register of Documents
C.The basis for recording in the general ledger is the information already recorded in the detailed ledger
D.The basis for recording in the general ledger is the information already recorded in the general journal.
6. Which is NOT a basis for preparing financial reports - in the case of a company applying the
Journal of Entries?
A.Journal of Entries; Summary sheets
B.Detailed summary sheets related
C.Ledger of related accounts
D.Detailed ledger
7. The disadvantage of the Register of Documents ledger is:
A.Flexible recording
B.Repetitive recording
C.Complete and timely recording
D.Recording as required by management
8. The following is related to the preparation of the document ledger:
A.For transactions with the same economic content, time, and place of document creation
B.For transactions with the same economic content. Prepared periodically. Done by sub-accountants and
transferred to the general accountant to record in the Register of Documents
C.Prepared periodically, the time and place of document creation
D.Prepared by sub-accountants and transferred to the general accountant to record in the Register of
Documents, the time and place of document creation
9. Choose the correct option related to the Journal of Documents (JOD):
A.Suitable for large-scale enterprises, high-level accounting expertise, high management requirements,
manual accounting conditions.
B.Suitable for all types of businesses
C.Suitable for businesses equipped with computerized accounting
D. Suitable for businesses with manual accounting labor.
10. Which of the following is NOT a requirement of accounting reporting organizations?
A.Accounting reports must be truthful, accurate, and objective.
B.Financial reports must be prepared and submitted on time.
C.Enterprises are allowed to design financial report templates to suit their conditions.
D.The indicators in the report must be closely related to each other.
11. "When writing incorrect content on accounting documents, accountants handle as follows:
A. Use the rectification method to correct documents
B. Use an erasing pen to edit documents
C. Cancel the document by crossing it out and saving it at the stub
D. All answers are wrong"
12. "Signatures on payment documents of the unit are performed similarly to other arising
documents?
A. Yes
B. Wrong
13. "Checking accounting documents is the ""Post-check" stage", that is, after using documents to
record accounting books, they will be checked to review the accuracy of operations.
A. Yes
B. Wrong
14. "An accounting document needs:
A. Prove the legality and reasonableness of economic operations
B. Provide information about transactions that have occurred
C. Demonstrate the responsibilities of relevant entities
D. Both answers a, b and c
15. In some special cases, can relevant people flexibly sign on documents that lack some non-
essential content?
A. Yes
B. Wrong
16. Accounting documents used to record accounting books have a minimum retention period:
A. 12 months
B. 5 years
C. 10 years
D. Permanently
17. Accounting documents being used to record accounting books are allowed to be stored in the
accounting department for up to:
A. 12 months
B. 24 months
C. 36 months
D. 48 months