14. A client's accounting records are unfamiliar to learn the names and numbers of the accounts being debited and credited in the transactions? where woda w w a. General journal b. Internal control flowcharts 6. Chart of accounts d. Inquire of the client c. Subsidiary ledgers 15. An auditor wants to verify that for a given in cuisition (1) the merchandise was ordered by the company, (2) the merchandise was delivered to the company, and (3) a bill for the merchandise was received. The auditor should look at which documents? a. Purchase requisition, bill of lading, account payable b. Sales order, receiving report, sales invoice c. Purchase requisition receiving report, cancelled check d. Purchase order, receiving report, vendor invoice e. Purchase order, delivery notice, sales invoice 16. A purchase is made of 12 desk chairs at $50 each, on December 20. The company uses straight line depreciation with half year convention. The chairs are estimated to have a 3 year life. The amount of depreciation that will be taken on December 31 is: a $0.13 b. $6.57 c. $8.33 d. $100.00 e. $200.00 17. The general journal is used to: a. Post all accounting entries not posted in other individual journals b. Post all accounting entries Post all accounting entries not involving cash- d. Post only month end adjusting entries e. Post only year-end adjusting entries 18. A document shown in a systems flowchart can: a. Come from outside the company b. Be prepared by the department being described in the flowchart c. Be received from a department not show in the flowchart d. All of the above e. a and b only 19. Which of the following entries are correct for writing off an accounts receivable as uncollectable? a. Increase bad debt expense, decrease accounts receivable b. Increase bad debt expense, decrease allowance for doubtful accounts c. Decrease allowance for doubtful accounts, decrease accounts receivable d. Increase write-offs of accounts receivable, increase bad debt expense e. Increase write-offs of accounts receivable, decrease accounts receivable 20. What are the names of the three documents matched before a check is issued to a vender for payment on account