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Stichworte: Accrual accounting
Which one of the following is not the characteristic of managerial accounting
Why comparability is one of the qualitative characteristics of financial information?
Under the allowance method what happens when a specific account is written off
Managerial accounting and sustainability accounting are interchangeable terms.
If a company is using accrual basis accounting, when should it record revenue?
5 principal distinction between financial accounting and management accounting
The allowance method estimates bad debts expense at the end of each accounting period.
Which of the following systems recognizes revenue when it is earned and expenses when they are incurred?
Which of the following account is not closed at the end of the accounting period
What are the differences between financial accounting and management accounting?
What is the similarities and differences of financial accounting and management?
How the predetermined factory overhead rate can be used in job order cost accounting to assist managers in pricing jobs?
What is responsibility accounting and what is its importance to an organisation?
Which branch of accounting provides the necessary information to the management?
Which of the following is not considered an external user of the accounting information?
Which of the following is considered an external user of accounting information?
How Activity Based Costing is different from traditional value based accounting?
A(n) is a record book or computer program where accounting data are first entered.
The sarbanes–oxley act of 2002 generally prohibits public accounting firms from:
What is the principal difference between the accounting records of proprietorships and corporations?
Which of the following characteristics does not apply to job order cost accounting?
What branch of accounting is involved in conducting lectures on accounting topics
Which of the following is a private professional membership organization of CPAs representing the accounting profession?
An internal service fund of a municipality would have the same basis of accounting as
When a company records it revenues and expenses for the same period as it occur is know as?
Describe how professional auditing standards are formed and how they continue to evolve
Which of the following protocols handles authentication authorization and accounting services?
What items appear on both the statement of stockholders equity and the balance sheet?
Are the two functional areas that exist to support activities in other functions such as accounting/finance IT and human resources?
Who has the responsibility of ensuring that a companys financial statements are accurate?
What is the relationship between the Securities and Exchange Commission and accounting standard?
What is the relationship between financial accounting and cost and management accounting?
A responsibility accounting performance report contains which of the following items
What accounting principle states that if revenue is recorded in an accounting period?
What accounting activities make a merchandising business differ from a service business
When preparing or presenting information a professional accountant shall exercise professional judgment to?
What are the four closing entries that must be completed at the end of the fiscal period?
What is the value of a well designed accounting information system to the client and to the CPA?
Moving some of a businesss activities eg accounting production to another place or country
This branch of accounting deals with how the funds of the government are recorded and reported
Which branch of accounting is primarily concerned with the preparation of specific purpose financial statements for the management to base financial decisions on?
Which branch of accounting assist the management in planning and controlling the operations of a business?
Which is the underlying assumption of financial statements as stated in the conceptual framework for financial reporting?
Which principle guideline justifies a company violating an accounting principle because the amounts are Immateria?
Which principle guideline requires the companys financial statement to have footnotes containing information that is important to users of the financial statements?
Which principle states that revenue is recognized when earned rather than when payment is received?
Which principal or concept states that the owners personal transactions must be kept separate from the entitys transactions?
Which of the following is the principle that a company must recognize revenue in the period in which it is earned it is not considered earned until a?
Which of the following principle states that recording expenses and revenues in the same period in which they occur?
Which accounting concept or principle states that the transactions of a business must be recorded separately from those of its owners or other businesses select one?
Which accounting concept states that the recorded activities of a business entity will be kept separate from the recorded activities of its owners )?
What branch is review whether the financial statements are presented fairly and in compliance with accounting standards?
If the cash balance shown in a companys accounting records is more than the correct cash balance
According to the double-entry bookkeeping method, the accounting equation must be in balance.
Which of the following statements correctly distinguishes between financial accounting and management accounting?
What do we call a clause in a mortgage that allows the lender to demand repayment at any time for any reason?
What term identifies an accounting system in which the operations of the business are broken down
Which standard setting board prescribes the International Code of Ethics for Professional Accountants?
Who is usually responsible for general financial accounting managerial accounting and tax reporting?
Which of the following statements does not describe a characteristic of management accounting?
Which of the following is integrated throughout all managerial accounting responsibilities?
Which of the following provides a suite of integrated software modules for finance and accounting human resources?
All of the following entities would have a need for managerial accounting information except:
Which one of the following is not a difference between management accounting and financial accounting?
Which of the following declaration about difference between financial and management accounting is incorrect Mcq?
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