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+## Accounting
+
+#### Q1. Which statement is not an advantage of robotic process automation (RPA)?
+
+- [ ] Bots are more creative than humans
+- [ ] Bots do no need to take time off
+- [ ] Bots improve efficiency
+- [ ] Bots can eliminate human errors 
+
+#### Q2. What effect does a contra asset accounthave on a balance sheet?
+
+- [ ] A contra asset is not an accouning term
+- [ ] A contra asset has a credit balance and therefore a negative effect on total assets
+- [ ] A contra asset with a positive balance will increase overall liabilities
+- [ ] A contra asset has a debit balance and therefore a positive effect on total assets
+
+#### Q3. Internal controls may be preventative, detective, corrective, or directive. Which is a detective control?
+
+- [ ] data backups
+- [ ] physical inventory check
+- [ ] employee background checks 
+- [ ] physical locks on inventory warehouse 
+
+
+#### Q4. On March 15, a business recieves an invoice from the power company for utilities used in February. The retailer pays the invoice on April 1. The business uses accural-based accounting. Which month should the business recognize the expense?
+
+- [ ] April 
+- [ ] March
+- [ ] no record required  
+- [ ] February