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QUESTION 20 Many business events are recorded in the GL from feeder processes. T

ID: 340053 • Letter: Q

Question

QUESTION 20

Many business events are recorded in the GL from feeder processes. The first list below identifies eight business events. The second list specifies five feeder processes. Match the events with the processes. Each process may have one or more event specified.

Sales order is received from a customer.

Inventory is sold to a customer.

Inventory is received from a vendor.

A vendor is paid from whom inventory is purchased.

Bad debts are written off.

Employer taxes are accrued

A customer pays an open invoice.

Employee's insurance premiums are withheld from gross pay.

Purchasing process

Not an accounting transaction and does not feed to the General Ledger

Accounts Payable/Cash Disbursment

Order Entry/Sales Process

Payroll process

Billing/Accounts Receivable/Cash Receipts

Sales order is received from a customer.

Inventory is sold to a customer.

  

Inventory is received from a vendor.

  

A vendor is paid from whom inventory is purchased.

Bad debts are written off.

  

Employer taxes are accrued

A customer pays an open invoice.

  

Employee's insurance premiums are withheld from gross pay.

A.

Purchasing process

B.

Not an accounting transaction and does not feed to the General Ledger

C.

Accounts Payable/Cash Disbursment

D.

Order Entry/Sales Process

E.

Payroll process

F.

Billing/Accounts Receivable/Cash Receipts

Explanation / Answer

1. Sales order is received from a customer. - Order Entry/Sales Process

2. Inventory is sold to a customer. -- Order Entry/Sales Process

3. Inventory is received from a vendor.- Purchasing process

4. A vendor is paid from whom inventory is purchased. - Accounts Payable/Cash Disbursement

5. Bad debts are written off. - Billing/Accounts Receivable/Cash Receipts

6. Employer taxes are accrued - Accounts Payable/Cash Disbursement

7. A customer pays an open invoice.- Billing/Accounts Receivable/Cash Receipts

8. Employee's insurance premiums are withheld from gross pay. - Payroll process