Management Accounting test questions with answers ch.2,60

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Management Accounting test with answers 60 questions.

Question 1. What is management accounting?
1. It is a process of organizing the movement of funds.
2. It is a process of identification, measurement, accumulation, analysis, processing and transmission of information on the economic activities of enterprises used for planning, management and control.
3. The transmission of information on the movement of funds within the organization.
4. integrated system of collection, processing and analysis of data to internal users to optimize the coordination of activities of the enterprise and its future development.

Question 2. What are the main features of management accounting?
1. The management company shall not be entitled to choose to use the rules of accounting, which it considers the most useful for decision-making, not caring that they comply with generally accepted standards or legal requirements (accepted accounting principles).
2. In the sphere of interest of management accounting information falls in the nature of the forecast, and the information that has already taken place. Decisions directed to the future, and therefore di¬rektsiya need detailed information about the estimated costs and income (temporary sootne¬sennost information).
3. The focus of management accounting are large areas or spheres of activity, such as certain types of products and figures, divisions and sales areas.

Question 3. When implementing a management accounting system in the management of the organization need to solve the following problem. What are they?
1. Improving the current and subsequent control.
2. Preparation and management decisions
3. Subsequent execution control is optional
4. Each worker monitors the aim

Question 4. What is the financial records?
1. This is the official accounting of his conduct is mandatory for all companies without exception
and organizations. Documents presented in the financial statements of the tax authorities
inspection, are subject to audit and may be published.
2. This registration required management, enterprise professionals for decision-making, rapid response to changing conditions of production of its materials can be a trade secret
3. This registration required specialists for enterprise decision-making, rapid response to production conditions have not changed.

Question 5. What are the different forms of reporting the information?
1. They are the same for all enterprises regardless of their organizational and legal form
2. Each company has its own form of deposit accounts.
3. The forms developed for each activity.

Question 6 The frequency of reports on the financial statements?
1. As a well-defined time frame, it appears at the end of each quarter and for the year.
2. Deadline for submission of such reports is installed directly by management, usually a week, ten days, a month.
3. Materials reports are not limited to strict time limits.

Question 7: What is the method of financial settlement?
1. The financial settlement is concentrated primarily on the divisions within the organization
2. Proceedings of the financial statements are based primarily on the initial accounting data.
3. The accumulation of data on costs of production required in the financial account.

Question 8 What are the principles of accounting and financial accounting?
1. The use of common units of accounting
2. The principle of communication within the enterprise.
3. They are based on the principles, such as the principle of a single recording principle flow data and others.
4. Principles of materials over the past period and forecast estimates on the future, guided by themselves accountants and regulatory authorities

Question 9. What is the budget management method?
1. It is used by small businesses as a tool of control and regulation of personnel.
2. It is used in large enterprises like

Additional information

Question 10. What is the principle of periodicity?
1.0n reflects only the production cycle of the enterprise, it is also important for maintaining a management accounting system
2. It reflects only the commercial cycle of the enterprise, it is also important for management accounting
3. It reflects the production and commercial cycle of the enterprise, is also important to build a system of management accounting

Question 11. What is the essence of the principle of full and analytic information?
1. Indicators contained in the reports should not be presented in a free form, not require additional analytical processing, otherwise provides synthesis.
2. The figures contained in the report should be presented in a convenient form for analysis, do not require additional analytical processing, otherwise provides synthesis
3. If the figures contained in the report is not provided, it does not lead to higher prices and a loss of management efficiency.

Question 12 The principle of continuity and repeated use is?
1. Simplifies accounting system and makes it effective (less than the cost - of great importance in solving the manager in front of goal
2. complicates the accounting system and makes it less effective (more than the cost - less than the value in addressing the objectives set for the manager.
3. The essence of the principle lies in the reusable locking data in the primary documents or made calculations and single-use in one type of management.

Question 13. What is the object of management accounting?
Question 14. What is the main task of management control?
Question 15. What is involved in management control?
Question 16. What implies information support system management control?
Question 17. Existing methods used in management accounting?
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