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NEW QUESTION: 1
Which of the following internal control procedures most likely would deter lapping of collections from
customers?
A. Segregation of duties between receiving cash and posting the accounts receivable ledger.
B. Supervisory comparison of the daily cash summary with the sum of the cash receipts journal entries.
C. Authorization of write-offs of uncollectible accounts by a supervisor independent of credit approval.
D. Independent internal verification of dates of entry in the cash receipts journal with dates of daily cash
summaries.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Lapping is a defalcation in which a cash shortage is concealed by applying later
customer remittances to a receivable account from which money was stolen. Lapping can be deterred by
appropriate segregation of duties between receiving cash and posting to the accounts receivable ledger.
This makes it more difficult for the employee who is stealing the cash to cover it up through inappropriate
remittance credits.
Choice "A" is incorrect. Even with a lapping scheme, the dates of cash receipts journal entries and the
dates of daily cash summaries would still agree, since the stolen funds would be excluded from both
places and subsequent receipts would be included in both places.
Choice "B" is incorrect. The authorization of write-offs of uncollectible accounts by a supervisor
independent of credit approval would not deter lapping, since lapping schemes do not involve write-offs.
Choice "D" is incorrect. Even with a lapping scheme, the daily cash summary would still agree with the
sum of the cash receipts journal entries. Stolen funds would be excluded from both places and subsequent
receipts would be included in both places.

NEW QUESTION: 2
You are creating a class named Game.
The Game class must meet the following requirements:
Include a member that represents the score for a Game instance.

Allow external code to assign a value to the score member.

Restrict the range of values that can be assigned to the score member.

You need to implement the score member to meet the requirements.
In which form should you implement the score member?
A. public static property
B. public static field
C. protected field
D. public property
Answer: D

NEW QUESTION: 3
Which option is a valid IPv6 address?
A. FEC0:2927:1860:W067::2A4
B. 2002:7654:A1AD:61:81AF:CCC1
C. 2001:0000:130F::099a::12a
D. 2004:1:25A4:886F::1
Answer: D