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Stichworte: managerial accounting
Same accounting principles and methods used from year to year within a company
Basic assumptions or conditions upon which the science of accounting is based
Which type of accounting information is intended to satisfy the needs of external resource providers?
When using modified accrual accounting revenues should be recognized when measurable and available to finance expenditures of the current period?
Under modified accrual accounting, revenues should be recognized when they are
Which of the following is a distinguishing mark of the accountancy profession?
Accounting for the numerical sequence of dispatch notes used in tracing will primarily meet the:
Assess the accounting function in the context of regulatory and ethical constraints
Unrestricted gifts and endowment income of a private university are reported as
What is the key difference between managerial and financial accounting quizlet?
Which of the following would be considered an internal users of accounting data for a company?
Which of the following would not be considered as external user of accounting data for a company?
Which if the following accounts would be closed at the end of the accounting period with a debit?
Which of the following was enacted to restore confidence in financial reporting and business ethics after the accounting scandals of the early 2000s?
What type of accounting method recognizes revenue as soon as it is earned but not necessarily received?
The group that sets international preferred accounting practices is called the:
What leadership theory classifies leaders according to their concerns with people and tasks?
What are the 4 standards of the IMA Statement of ethical professional Practice?
Which of the following methods of accounting for uncollectible receivables is used by smaller companies as well as companies with fewer receivables?
Which of the following is generally not considered an external user of accounting information quizlet?
Which of the following is generally not considered an external user of accounting information?
Austin needs a summary of all general ledger accounts classified as fixed assets
Anschreiben Duales Studium accounting und Controlling
Which of the following characteristics does NOT pertain to management accounting
The basis of accounting selected by or imposed on a government can influence which of the following?
How does the purchase of supplies on credit affect the basic accounting equation?
The principle requires that financial statements should be free from any material misstatement
Put the descriptions of the steps that are performed at the end of the accounting period in order.
Which one of the following must be included in a companys summary of significant accounting practices in the notes to the financial statements?
Which of the following is not included in the summary of significant accounting policies
Which measurement focus and basis of accounting should be used in an internal service fund?
Which accounts are closed to retained earnings at the end of an accounting period quizlet?
The accounting department should only have access to ________ since its function is to
What is the managerial process that determines the goals of the organization and then plans the objective?
Which of the following would be primary users of financial accounting information?
The Public Company Accounting Reform and Investor Protection Act of 2002 is known as the
Which of the following is the first step in the managerial decision making process?
Managerial accounting reports are special-purpose and issued as frequently as needed
Which branch of accounting that is primarily involved in the preparation statements?
Which concept business in accounting concept will have indefinite life and less salt?
Which of the following bodies formulates the generally accepted accounting principles (gaap)?
What is the major reporting standard for presenting managerial accounting information?
Standard cost variance accounts begin and end each accounting period with a balance of
An integral part of the managerial process of crafting and executing strategy includes
The most important benefit of having an annual audit by a public accounting firm is to:
Which of the following activities would be performed as a part of managerial accounting
Basing managerial decisions on the best available scientific support is called ________.
What financial statement summarizes the result of operation during the accounting period?
What is the process of assigning managerial authority and responsibility to lower level managers?
What branch of accounting is report on the total cost of materials and labor used in the production?
Which of the following best describes the reason for the auditors review of the clients cost accounting system?
What branch of accounting focuses on the preparation of financial reports used by managers?
Who are internal users of accounting data How does accounting provide relevant data to this users?
Who are the users of accounting information How does accounting provide relevant information to these users?
Which accounting principle that states companies and owners should be account for separately?
Which principle justifies a company violating an accounting principle because the amount are immaterial?
Which of the following accounting principles states that expenses are recognized in the same period as the revenues they help to generate?
Which principle states that the transactions of the business are separated from the personal transactions of the owner?
Which principle states that expenses should be recorded in the period in which they help generate revenues?
Which principle states that expenses are matched in the same period with the revenue generated during a period by those expenses?
Which accounting concept states that omitting or misstating this information could influence users ofthe financial statements?
Which area of accounting means the examination of financial statements by a CPA for the purpose of expressing an opinion as to the fairness of the statements?
Which items should be deducted from and added to the bank balance in completing the reconciliation?
Which of the following is a key difference between financial accounting and management accounting quizlet?
Which of the following manufacturers would most likely not use process cost accounting system?
Which of the following are the two main types of cost accounting systems for manufacturing operations a job order cost and process cost systems?
Which of the following are the two main types of cost accounting systems for manufacturing operations quizlet?
Which responsibility Centre is responsible for revenue expenses and capital investment decision?
Which of the following is not a role of management accounting information in operating control
What refers to right inherent is a managerial position to tell people what to do and what they expect to do it?
True or false unit cost information is important to both financial and managerial accountants
Which of the following characteristics apply to managerial accounting as opposed to financial accounting quizlet?
Which of the following are integral parts of the managerial process of crafting and executing strategy?
Which of the following is the managerial activity that involves establishing and maintaining positive employee
Which managerial function clarifies the boundaries of authority and responsibility within a department?
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