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Stichworte: managerial accounting
What decisions of external users that are supported by accounting information
What is the role of the SEC in setting and implementing accounting standards?
Which branch of accounting helps in planning and decision of an organisation?
Which of the following descriptors refer to management accounting information
Monthly and quarterly time periods are commonly referred to as fiscal periods.
Did Ocampo violate the revised Code of Ethics for Professional accountants explain fully
Which of the following is not correct about the conceptual framework in accounting?
Which account would be closed at the end of the accounting period with a debit?
Which of the following are characteristics of successful responsibility accounting systems?
What principle states that assets should be recorded at the value exchanged at the time the asset is acquired?
Which of the following accounting principles would require that all goods and services purchased be recorded at cost quizlet?
Which of the following statements is true regarding the requirements of ifrs 1?
Scrap and rework are considered to be the same thing by managerial accountants.
Cost accounting systems accumulate production costs and then assign them to products and services.
What is merchandise on hand not sold at the end of an accounting period called?
An accounting transaction may impact only one financial statement or multiple statements.
Which of the following is not a part of generally accepted accounting principles?
Which of the following is not a major concern related to convergence of international accounting standards?
Which of the following is not true about the International Accounting Standards Board
Which of these is not an adjusting entry made at the end of an accounting period
Which of the following fayols principles focuses on where the concentration of authority be in the managerial hierarchy?
What are the six organizations that are influential in the establishment of GAAP?
Classifying expenses into program activities and supporting activities is known as the natural basis
Which of the following is a fundamental quality of useful accounting information faithful representation conservatism consistency comparability?
Which of the following is a fundamental quality of useful accounting information?
Which of the following is not a characteristic of the accrual basis of accounting
What is the Conceptual Framework for financial reporting and what is its purpose?
What private sector organization is involved in developing accounting principles?
How are revenues and expenses reported on the income statement under the accrual basis of accounting?
Under the accrual basis of accounting, revenues are reported in the accounting period when the
What are the measurement focus and basis of accounting for the government-wide financial statements
What is it called when companies recognize revenue in the period when events and transactions occur?
In the closing process all of the revenue and expense account balances are closed to the
Which of the following is the process of basing managerial decisions on the best available?
Which of the following protocols provide authentication, authorization, and accounting services?
Statements on Standards for Accounting and Review Services (SSARS apply when an accountant has)
The financial statement summarizing a firms accounting performance over a period of time is the:
When owner withdrew cash for personal use what will the effect on its accounting equation?
What is the relationship between financial accounting cost accounting and management accounting
What is the difference between management accounting financial accounting and cost accounting?
Management accounting is a mid-way between financial accounting and cost accounting. Elucidate
Which of the following is a difference between team training and managerial training?
What accounting concept justifies the usage of depreciation and amortization policies
Managerial accounting, as opposed to financial accounting, is primarily concerned with
Which of the following group is not considered an external user of accounting information
Which accounting principle says that business should continue for a long period of time?
Managerial accounting places less emphasis on nonmonetary data than financial accounting
What are the integral parts of the managerial process of crafting and executing strategy?
What is the process of assigning managerial authority and responsibility to lower level managers and employees?
Uncollectibles represent a normal cost of business when companies sell goods or services on
Is a branch of accounting that provides information for management accounting and financial accounting?
Which branch of accounting embraces the preparation of various tax returns and tax planning?
Which of the following state that transaction is not recorded in the books of account unless it is measurable in terms of money?
Which area of public accounting means the examination of financial statements by CPA for the purpose of expressing an opinion as to the fairness of the statements?
Which accounting concept relates to the assumption that a company will continue in existence for the foreseeable future?
Which of the following assumptions that underlies the preparation of financial statements assumes that companies will continue their operations over time?
What branch of accounting provides information to be used by the other branches of accounting?
What is the basic purpose of accounting A to provide quantitative financial information about economic activities?
Which basic accounting fundamental concept is behind providing financial accounting information about the economic activities of an enterprise for specified time periods?
Which accounting concept states that the life of a business can be divided into equal time periods?
What principle is applied if expenses should be recorded at a higher amount and revenue should be recorded at a lower amount?
What is an accounting period What is the purpose of dividing the life of the business into accounting periods?
Which accounting concept states that omitting or misstating this information influence users of the financial statements?
Which of the following states that a transaction is not recorded in the book of account unless it is measurable in terms of money Mcq?
Accounting professionals should understand database systems for all of the following reasons except
What causes the difference between the cash balance per accounting records vs cash balance per bank statement?
The difference between the balance in a companys cash account and its bank statement is documented
What causes the balance on the bank statement to differ from the cash balance in the accounting records quizlet?
What do many companies use to allocate all manufacturing overhead costs to jobs based on their usage of direct labor hours?
What are the necessary conditions for an effective responsibility accounting system in an Organisation?
Prerequisites to the initiation and maintenance of an effective responsibility accounting system
Which responsibility center is responsible for controlling revenue costs and investing for a company?
Which of the following responsibility centers have managers who are held accountable for cost?
Which of the following is not a factor accounting for inconsistencies between measures of beliefs
Which of the following involves a managerial performance test in which candidates participate in a variety of exercises and situations?
What factors should an auditor consider in evaluating the reasonableness of an accounting estimate?
A violation of a professional code of conduct is most likely to occur when a managerial accountant
Which of the following is integral part of the managerial process of crafting and executing strategy?
Which ethical standard of conduct requires the managerial accountants must communicate information fairly and objectively?
Since businesses implemented automated payroll systems, fewer accounting employees are needed.
What is the difference between the accounting and finance functional areas of business quizlet?
Which of the following is the managerial activity that involves establishing and maintaining positive employee dash employer relationships?
What are the major differences between managerial accounting and financial accounting quizlet?
What are the similarities and differences between managerial accounting and financial accounting?
What managerial activity identifies establishes and manages beneficial relationships between an organization and its various stakeholders?
Is the difference between a standard cost and the comparable actual cost incurred during a period?
When a business provides services for cash, which elements of the accounting equation are affected?
Which of the following statements indicate distinctive features of management accounting as compared to financial accounting?
What is necessary to understand in the managerial approach to implementing and executing strategy?
The managerial skills which involve the ability to see the organization as a whole is called
Which of the following is a disadvantage of a high degree of managerial mobility between companies?
Is the practice of accounting in which the accountant develops and uses cost management information?
Which of the following are basic managerial tasks associated with executing business strategy?
Which of the following are integral parts of the five step managerial process of crafting and executing a strategy?
Which of the following is the correct sequencing of the functions within the managerial cycle
Is the process of comparing amounts in the financial statements within the same accounting period?
What do you call the process of comparing amounts in the financial statements within the same accounting period?
Which statement summarizes and explains the changes in retained earnings during the accounting period?
Which legislation led to the establishment of the Public Company Accounting Oversight Board quizlet?
What events led to the creation of the Public Company Accounting Oversight Board and what is their role in the oversight of audit firms?
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