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1. What is the term given to a method of fraud in the accounts receivable area, by which cash or cheque receipts are stolen, and the theft concealed by setting subsequent receipts against the outstanding debt?
A Collaboration
B Topping and tailing
C Teeming and lading
D Understating sales (2 marks)
2. Which of the following are purposes of a receivables control account?
(i) A sales ledger control account provides a check on the arithmetical accuracy of the personal ledger
(ii) A sales ledger control account helps to improve separation of duties
(iii) A sales ledger control account ensures that there are no errors in the personal ledger
(iv) Control accounts deter fraud
A (i), (ii) and (iii)
B (ii), (iii) and (iv)
C (i), (ii) and (iv)
D (i), (iii) and (iv)
