Final 选择题.docx - Chapter 1 1 The Crusades were...

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Chapter 1 1. The Crusades were important in the development of accounting, because __a. the Arabs first developed double entry accounting, which was then adopted by the Italians. __b. the Christians needed double entry accounting to keep track of the relative profitability of the different Crusades. __c. the trade routes shifted the commercial center from Italy to Constantinople __d. none of the above. 2. The major Genoese influence on accounting was __a. the establishment of Luca Pacioli’s first accounting program at the University of Genoa. __b. the development of large associations and partnerships that pooled capital. __c. the development of the gold florin, the standard gold piece used in Europe. __d. the double entry books of the Massari (treasury officials), which date from 1340. 3.Luca Pacioli (or Paciolo) is best known for __a. developing an accounting system based on the banks rather than non-bank commercial enterprises. __b. developing the printing press. __c. publishing a mathematics book that contains a chapter on double entry accounting. __d. developing the commercial activities of the Franciscan monks, which resulted in the development of double entry accounting. 4. Which of the following is not true about Luca Pacioli? __a. He did not claim that he developed double entry accounting. __b. He started the first accounting program in Italy. __c. He was a Franciscan monk. __d. He was not a merchant or bookkeeper. 5. Where would Pacioli first record a transaction? __a. Journal __b. Memorandum book __c. Financial notes __d. Ledger 6. The major early Venetian influence on the development of accounting was __a. the development of the gold florin, the standard gold piece used in Europe. __b. the spread of double entry accounting. __c. the initial development of double entry accounting. __d. the establishment of the first banking institutions. 7. The major early influence of Florin, Italy, on accounting was __a. the double entry books of the Massari (treasury officials), which date from 1340. __b. the spread of double entry accounting. __c. the development of large associations and partnerships that pooled capital. __d. accounting records with pretty pictures. 8.Which of the following is not a part of Pacioli’s initial contributions to accounting? 1
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__a. His objective was to publish a detailed, mathematical approach to accounting rather than a popular version of accounting that could be used by all. __b. He believed that all transactions required both a debit and a credit in order for transactions to remain in equilibrium. __c. He introduced the memorandum book, the journal and the ledger. __d. The center for the accounting system was the ledger. 9. In the compagnie accounting system developed in Florence,Italy in the 1200s, __a. deferrals and accruals were common. __b. quarterly financial statements were required.
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