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IBM C1000-121 dumps

2021 Test C1000-121 - C1000-121 Latest Exam Notes, Standard IBM Datacap V9.1.8 Development Answers - Sternenwerft

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IBM C1000-121 Dumps

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You need to identify the storage requirements for Contoso.
For each of the following statements, select Yes if the statement is true. Otherwise, select No.
NOTE: Each correct selection is worth one point.



Box 1: Yes
Contoso is moving the existing product blueprint files to Azure Blob storage.
Use unmanaged standard storage for the hard disks of the virtual machines. We use Page Blobs for these.
Box 2: No
Box 3: No

Which of the following internal control procedures most likely would deter lapping of collections from
A. Supervisory comparison of the daily cash summary with the sum of the cash receipts journal entries.
B. Authorization of write-offs of uncollectible accounts by a supervisor independent of credit approval.
C. Segregation of duties between receiving cash and posting the accounts receivable ledger.
D. Independent internal verification of dates of entry in the cash receipts journal with dates of daily cash
Answer: C
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.

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