[Jan 17, 2026] ACFE CFE Exam Dumps Files, Q85/173: A journal in which all sales made on credit or cash are listed is:

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Question 85/173

A journal in which all sales made on credit or cash are listed is:

A. Disbursement journal

B. General journal

C. Accounts receivable journal

D. Accounts payable journal

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Other Question (173q): Q1. _________ normally are carried on an organization's books as expenses because they tend to...; Q2. Fill in Blank ___________ allows the fraud examiner to inspect key attributes on a smaller...; Q3. The seller's price to the buyer is not fixed or determinable when:...; Q4. Which of the following is not the skimming scheme?...; Q5. A scheme is classified as a Conflict of interest:...; Q6. According to Hollinger and Clark for Policy development, management must pay attention to:...; Q7. People commit financial statement fraud to:; Q8. A special scheme in which employees know their employer is seeking to purchase a certain a...; Q9. ___________ and __________ are used to increase (or decrease) the equity account....; Q10. __________ inventory and other assets is relatively common way for fraudsters to remove as...; Q11. How many accounts are affected in fraudulent accounting entries and therefore same number ...; Q12. According to SAB 104, for the revenue to be typically considered realized or realizable an...; Q13. Which of the following is NOT the phase of the bidding process?...; Q14. The heart of book keeping system is the ___________....; Q15. _________ revenues involve the recording sales of goods or services hat did not occur....; Q16. Which of the following is NOT standard of generally accepted accounting principles?...; Q17. Undisclosed payments made by vendors to employees of purchasing companies are referred to ...; Q18. The essential elements of a ________ are an actual or constructive taking away of the good...; Q19. When an incorrect total is carried from the journal to the ledger or from ledger to the fi...; Q20. Once the expense account is closed, it becomes a historical item and probably will never b...; Q21. A voucher is:; Q22. A voucher is:; Q23. In ___________ scheme, an employee creates false vouchers or submits false invoices to the...; Q24. _____________ involves purposeful misreporting of financial information about the organiza...; Q25. Statistical sampling enables the examiner to predict the occurrence rate for the populatio...; Q26. When expenses used to produce income- all of them- should be matched in a consistent manne...; Q27. SIMULATION ___________ allows the fraud examiner to inspect key attributes on a smaller po...; Q28. Verify supporting documentation on outstanding checks written for a material amount is a t...; Q29. ____________ is a summary of the account balances carried in a ledger....; Q30. Which of the following is the criterion for bid solicitation?...; Q31. When situational pressures and perceived opportunities are low and personal integrity is h...; Q32. A typical issue involving material and fraud would be:...; Q33. SIMULATION ______________ is required not only for theft, but for procedures to detect err...; Q34. Skimming cases can more likely to be detected by:...; Q35. _________ normally are carried on an organization's books as expenses because they tend to...; Q36. Inventory shrinkage is the unaccounted-for reduction in the company's inventory that does ...; Q37. By what accountant means that the financial figures presented by the company are at least ...; Q38. Fill in the Blanks _________ is defined as a person who works for the victim organization ...; Q39. The more power a person has over the bidding process, the more likely the person can influ...; Q40. ________ increase assets and expenses and/or decrease liabilities and/or equity...; Q41. In Cressey's fraud triangle, its three of the legs are Opportunity, Pressure and...; Q42. Which of the following are the classifications for the Corruption?...; Q43. CORRECT TEXT One of the simplest ways to justify unacceptable conduct and avoid guilt feel...; Q44. __________ are the amounts which are owned to other entities:...; Q45. Larceny by Fraud or deception means that:; Q46. The act of an official or fiduciary person who unlawfully and wrongfully uses his station ...; Q47. Undisclosed payments made by vendors to employees of purchasing companies are referred to ...; Q48. Most of the shell company schemes involve the purchase of goods rather than services....; Q49. Accounting records are designed to be kept on subjective rather than objective evidence....; Q50. Entering a sales total lower than the amount actually paid by the customer is called:...; Q51. Fraudsters use the accounting system as a tool to generate the results they want in ______...; Q52. ____________ is a process by which a bookkeeper records all transactions and can adjust th...; Q53. According to accounting principles, ________ and ________ should be recorded or atched in ...; Q54. The heart of book keeping system is the ___________....; Q55. The scheme which reduces victim companies to issue fraudulent payments for goods or servic...; Q56. The excess credits (or debits) on the income statement are used to decrease (or increase) ...; Q57. Asset misappropriations have an effect on the liabilities and do also have an indirect eff...; Q58. The scheme which reduces victim companies to issue fraudulent payments for goods or servic...; Q59. Which of the following is NOT standard of generally accepted accounting principles?...; Q60. The behavior profile of employees who are involved in bribery schemes may include:...; Q61. Which of the following is the amount of money that would be realized upon the sale of the ...; Q62. Another way to eliminate competition in the solicitation phase of the selection process is...; Q63. ______________ can be detected by closely examining the documentation submitted with the c...; Q64. The amount of cash on hand in a register may be compared to the amount showing in the regi...; Q65. ____________ is a process by which a bookkeeper records all transactions and can adjust th...; Q66. Another way to eliminate competition in the solicitation phase of the selection process is...; Q67. Financial statement fraud is committed by:; Q68. The price of an asset on which the asset is selling at on the open market in a transaction...; Q69. When employee committing the fraud removes cash from the register and also the item allege...; Q70. A process by which several bidders conspire to split contracts up and ensure that each get...; Q71. The scheme in which the same vendor is receiving favorable treatment can be found in purch...; Q72. In Fraud scale pressure, opportunity and integrity variables all results in a list of ___ ...; Q73. When a victim company purchases unnecessary goods or services from a supplier at the direc...; Q74. ____________ is a summary of the account balances carried in a ledger....; Q75. The person or persons who have access to __________ are often the targets of unethical ven...; Q76. Collusion or bid-rigging between bidders is called...; Q77. Physical assets including _________ and ________ are the most commonly misappropriated non...; Q78. Which check tampering red flag may indicate employees have embezzled cash and charged the ...; Q79. A ___________ occurs when an employee, manager or executive has an undisclosed economic or...; Q80. A process by which several bidders conspire to split contracts up and ensure that each get...; Q81. The fraudsters' interest lies with an employer other than a company....; Q82. The person or persons who have access to __________ are often the targets of unethical ven...; Q83. When employees avoid detection in a refund scheme to keep the sizes of the disbursement la...; Q84. A voucher is:; Q85. A journal in which all sales made on credit or cash are listed is:...; Q86. Delivery has not occurred or services have not been rendered when:...; Q87. Forced reconciliation of the account says:; Q88. ___________ is to allow the owner, investors, creditors and others with an interest to kno...; Q89. Which of the following search is used for unusually high incidence of returns and allowanc...; Q90. Fill in the Blanks __________ means that traditional bribery statutes proscribe only payme...; Q91. Physical tampering prevention is a check tampering technique that is used to secure bank a...; Q92. Which of the following can constitute a bribe, even if the illicit payment is never actual...; Q93. A technique by which checks are numbered using a new technique that is revealed by a color...; Q94. A __________ is a day-by-day, or chronological, record of transactions...; Q95. When situational pressures and perceived opportunities are low and personal integrity is h...; Q96. Perceived certainty of detection is directly related to employee theft for respondents in ...; Q97. __________ can be defined as conduct detrimental to the organization and to the employee....; Q98. Asset misappropriations have an effect on the liabilities and do also have an indirect eff...; Q99. Revenue is recognized when it is:; Q100. People commit financial statement fraud to:; Q101. The heart of book keeping system is the ___________....; Q102. In Fraud scale pressure, opportunity and integrity variables all results in a list of ___ ...; Q103. If the assets are intentionally purchased by the company but simply misappropriated by the...; Q104. A person is said to be in ________ act, when the business which he transacts, or the money...; Q105. Which of the four basic measures, if properly installed and implemented may help prevent i...; Q106. Bid-rigging scheme occurs when:; Q107. Persuasive evidence of an arrangement does not exist when:...; Q108. When situational pressures and perceived opportunities are low and personal integrity is h...; Q109. According to Marshall, ______ are probable future economic benefits obtained or controlled...; Q110. In physical tampering prevention technique, hidden images can be seen only when the check ...; Q111. The fraudsters' interest lies with an employer other than a company....; Q112. ___________ and __________ are used to increase (or decrease) the equity account....; Q113. In ____________ scheme, a supplier pays an employee of the purchasing company to write spe...; Q114. Which of the following is NOT the reason to bribe employees of the purchaser?...; Q115. A ___________ occurs when an employee, manager or executive has an undisclosed economic or...; Q116. ________, one of the Fraud synonyms implies that deceiving so thoroughly as to obscure the...; Q117. Larceny is the scheme in which an employee simply takes inventory from the company premise...; Q118. Assets that are long-lived and that differ from property, plant and equipment hat has been...; Q119. Any expenses that are incurred but not paid by the end of the year are counted in our reco...; Q120. Skimming is:; Q121. Fill in Blank The _______________ cost method of pricing would carry an asset's value on t...; Q122. ________ decrease assets and expenses and/or increase liabilities and/or equity...; Q123. According to a survey, in principal perpetrator, males in a majority of cases, accounting ...; Q124. Skimming is:; Q125. In ____________ scheme, a supplier pays an employee of the purchasing company to write spe...; Q126. Which are check tempering frauds in which an employee prepares a fraudulent check and subm...; Q127. Which check tampering red flag may indicate employees have embezzled cash and charged the ...; Q128. If the assets are intentionally purchased by the company but simply misappropriated by the...; Q129. Which of the following is not the skimming scheme?...; Q130. Conflict of interest cases are more easily prevented than detected....; Q131. When employees committing the fraud removes cash from the register and also the item alleg...; Q132. A process by which several bidders conspire to split contracts up and ensure that each get...; Q133. The seller's price to the buyer is not fixed or determinable when:...; Q134. ___________ should be examined to see that all are properly documented and that inappropri...; Q135. A running count that records how much inventory should be on hand is referred to:...; Q136. What can make it easy for an employee to skim sales or receivables?...; Q137. A scheme is classified as a Conflict of interest:...; Q138. The seller's price to the buyer is not fixed or determinable when:...; Q139. According to Hollinger and Clark for Policy development, management must pay attention to:...; Q140. Every bribe is a two-sided transaction, in which where a vendor bribes a purchaser, there ...; Q141. When expenses used to produce income- all of them- should be matched in a consistent manne...; Q142. In physical tampering prevention technique, hidden images can be seen only when the check ...; Q143. Assets that are long-lived and that differ from property, plant and equipment hat has been...; Q144. Organizations that had external audits actually had higher median losses and longer lastin...; Q145. The most basic skimming scheme occurs when:; Q146. A ___________ occurs when an employee, manager or executive has an undisclosed economic or...; Q147. Theft of incoming checks usually occurs when ________ is (are) in charge of opening the ma...; Q148. The scheme in which the same vendor is receiving favorable treatment van be found in purch...; Q149. ________ increase assets and expenses and/or decrease liabilities and/or equity...; Q150. _________ assumes the business will go on indefinitely in the future....; Q151. Which of the following is not the skimming scheme?...; Q152. Which of the following method is NOT used to detect conflicts of interest?...; Q153. A shell company scheme in which actual goods or services are sold to the victim company is...; Q154. A running count that records how much inventory should be on hand is referred to:...; Q155. Which of the four basic measures, if properly installed and implemented may help prevent i...; Q156. False billing scheme states that:; Q157. Entering a sales total lower than the amount actually paid by the customer is called:...; Q158. Which of the following is NOT the example of bribery prevention policies?...; Q159. The forms that allow noncash assets to be moved from one location in a company to another ...; Q160. Multiple cashiers operate from a single cash drawer without separate access codes is a red...; Q161. One final means of concealing a register scheme, as with many kinds of fraud, is to destro...; Q162. The fraudsters' interest lies with an employer other than a company....; Q163. Which of the following is NOT the reason to bribe employees of the purchaser?...; Q164. The most common method of detection in corruption cases is:...; Q165. ________, one of the Fraud synonyms implies that deceiving so thoroughly as to obscure the...; Q166. The amount of cash on hand in a register may be compared to the amount showing in the regi...; Q167. In ___________ scheme, an employee creates false vouchers or submits false invoices to the...; Q168. __________ can be defined as conduct detrimental to the organization and to the employee....; Q169. Theft of incoming checks usually occurs when ________ is (are) in charge of opening the ma...; Q170. The behavior profile of employees who are involved in bribery schemes may include:...; Q171. Verify supporting documentation on outstanding checks written for a material amount is a t...; Q172. A scheme is classified as a Conflict of interest:...; Q173. Statistical sampling enables the examiner to predict the occurrence rate for the populatio...

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Question 85/173

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