Management accounting (tests MEI)

Product description

TASK №1.

Question № 1. What is management accounting?

• is the process within the organization, which does not provide the administrative apparatus organization information used for planning, proper management and control of the activities of the organization;

• management accounting - a process within the organization, which provides administrative apparatus organization information used for planning, proper management and control of the activities of the organization;

• management accounting - a process within the organization, which provides administrative apparatus organization information used only for planning;

• management accounting - a process within the organization, which provides administrative apparatus organization information used only for the management and control of the activities of the organization;

• management accounting - a process outside of the organization that provides administrative apparatus organization information used for planning, proper management and control of the activities of the organization.

Question № 2. What kinds of user information is of any organization?

• Operational;

• management;

• Financial;

• the content of n. N. 1 to 3;

• the content of n. N. 1 and 2.

Question № 3. When the principle of management accounting is appropriate?

• if the information does not affect the personal opinion or evaluation of its compilers;

• if the information affects the personal opinion or evaluation of its compilers;

• if the information makes sense and will benefit those who need to know something about a particular organization;

• if the information does not make sense and will not benefit those who need to know something about a particular organization;

• If information on personal opinion or influence the assessment of its drafters.

Question № 4. If the information does not affect the personal opinion or evaluation of its drafters, then what criterion corresponds to the principle of accounting?

• relevance;

• objectivity;

• the feasibility;

• reliability;

• verifiability.

Question № 5. On what criteria depends on general acceptance of the accounting principles?

• relevance;

• objectivity;

• the feasibility;

• the content of n. N. 1 to 3;

• the content of n. N. 1, 3 and from bias.

JOB №2.

Question № 1. At what initial equity based management accounting?

• the assets - liabilities + equity holders;

• assets - equity holders;

• assets - equity holders + obligations;

• liabilities - equity holders;

• there is no single source of equality.

Question № 2. Why do most of the elements of financial accounting can be found in the management?

• factors that determine the value of generally accepted accounting principles for financial reporting, and acting in respect of management accounting;

• Operational information is used for the preparation of financial documents and management accounting, including decision-making;

• Operational information is not used for the preparation of financial documents and management accounting;

• the content of n. N. 1 and 2;

• the content of n. N. 1 and 3.

Question № 3. To what kind of information belongs to the salaries of workers for the production of parts?

• to the normative-reference;

• for accounting;

• reporting and statistical information;

• to the management;

• All the above.

Question № 4. What is included in management accounting?

• includes the identification, collection, analysis, preparation, interpretation, transmission and reception of information required administrative apparatus to perform its functions;

• includes the identification, measurement, analysis, preparation, interpretation, transmission and reception of information required administrative apparatus to perform its functions;

• includes the identification, measuremen