Test Accounting 3 Semester

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Uploaded: 08.01.2016
Content: 3_sem_test_bux_uthet.doc.zip (23,8 kB)

Description

Problem number 1
What is management accounting?
Answer student: the process within the organization, which does not provide the administrative apparatus organization of the information used for planning, proper management and control of the activities of the organization;
Managerial Accounting - a process within the organization, which provides administrative staff the Organization´s information used for planning, proper management and control of the activities of the Organization;
Managerial Accounting - a process within the organization, which provides administrative staff the Organization´s information used only for planning;
Managerial Accounting - a process within the organization, which provides administrative staff the Organization´s information is only used to control and monitor the activities of the organization;
Managerial Accounting - a process outside of the organization that provides administrative staff the Organization´s information used for planning, proper management and control of the activities of the Organization.

Problem number 2
From what criteria it depends on the general recognition of accounting principles?
relevance;
objectivity;
feasibility;
the content of n. n. 1 to 3;
the content of n. n. 1, 3 and from bias.

Problem number 3
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;
feasibility;
reliability;
verifiability.

Problem number 4
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 the information affects the personal opinion or evaluation of its drafters.

Problem number 5
What types of accounting information has any organization?
operative;
management;
financial;
the content of n. n. 1 to 3;
the content of n. n. 1 and 2.
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Additional information

Northwest Center for Russian-British Higher School of Management
IMEI

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