Which of the following accounts is considered a contra asset account? a. allowance for doubtful accounts; b. accounts receivable; c.notes payable; d. buildings. Internal controls are intended to: a. control the internal organization of the accounting department personnel and equipment; b. safeguard assets, ensure the accuracy and reliability of accounting information, and ensure employee compliance with laws and regulations; c. prevent fraud, and promote the social interest of the company d. provide control over "internal use only" reports and employee internal conduct. The receivable evidenced by a formal document sometimes called a promissory note, which ca for the repayment of principal at a certain date (maturity date) plus interest is known as a: a. prepayment receivable; b. note receivable; c. accounts receivable; d. income tax refund receivable