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Test bank for horngren s cost accounting a managerial emphasis 16th edition by datar and rajan 2024/2025
Test bank for horngren s cost accounting a managerial emphasis 16th edition by datar and rajan 2024/2025
[Meer zien]Voorbeeld 4 van de 1551 pagina's
Voorbeeld 4 van de 1551 pagina's
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Voorbeeld van de inhoud
,ExamName
MULTIPLE j CHOICE. j Choose j the j one j alternative j that j best j completes j the j statement j or janswers j the j question.
1) A j budget j can j serve j as: 1)
A) a j control j tool B) j a j planning jand j control j tool
C) ja jbasis jfor jpreparing jfinancial jstatements D) ja jplanning
jtool jAnswer: j B
Explanation: A)
B)
C)
D)
2) Which j item j is j NOT jan j indication j of j confidentiality j under j the j CIMA j Code j of j Ethics? 2)
A) Refrain j from j using j confidential j information j for j unethical j or j illegal j advantage.
B) Keep j information j confidential j except j when j disclosure j is j authorised j or j legally j required.
C) Inform j all j relevant j parties j regarding j appropriate j use j of j confidential j information.
D) All jof jthe jabove jindicate
jconfidentiality. jAnswer: j D
Explanation: A)
B)
C)
D)
3) is j an j operational j factor jthat j directly j affects j the j economic jviability j of j the j organisation. 3)
A) Customer j focus B) j Continuous j improvement
C) jSupply jchain D) jDesign jof jproducts, jservices jor
jprocesses jAnswer: j D
Explanation: A)
B)
C)
D)
4) A jdata jwarehouse j or jinfobarn: 4)
A) is jreserved j for j exclusive j use j by j the j CFO
B) stores j information j used j by j different j managers j for j multiple j purposes
C) gathers j only j non- jfinancial j information
D) is jprimarily jused jfor jfinancial jreporting
jpurposes jAnswer: j B
Explanation: A)
B)
C)
D)
1
,5) Which j of j the j following j issues j is j NOT j addressed j by j the j Sarbanes- jOxley j legislation? 5)
A) improving j internal j control
B) disclosure j practices j of j public j corporations
C) corporate j governance
D) disclosure jpractices jof jprivate
jcompanies jAnswer: j D
Explanation: A)
B)
C)
D)
6) Financial jaccounting: 6)
A) reports jinclude jdetailed jinformation jon jthe jvarious joperating jsegments jof jthe jbusiness
jsuch j as jproduct jlines jor jdepartments
B) focuses j on jthe j future j and jincludes j activities j such j as j preparing j next jyear's j operating j budget
C) is j prepared j for j the j use j of j department j heads j and jother j employees
D) must jcomply jwith jGAAP j(generally jaccepted jaccounting
jprinciples) jAnswer: j D
Explanation: A)
B)
C)
D)
7) is j the j after- jsale j support jprovided jto j customers. 7)
A) Marketing B) jCustomer jservice
C) jDistribution D) jProduction
Answer: j B
jExplanation: A)
B)
C)
D)
8) Customers j generally j demand j improved j performance j related j to: 8)
A) both j reduced j costs j and j increased j quality
B) lower j costs, j improved j quality, j and j improved j customer j service
C) reduced j costs
D) All jof jthese janswers jare
jcorrect. jAnswer: j D
Explanation: A)
B)
C)
D)
9) Managers j use j management j accounting j information j to j strategy. 9)
A) implement B) jchoose
C) jcommunicate D) jAll jof jthese janswers jare
jcorrect. jAnswer: j D
Explanation: A)
B)
C)
D)
2
Downloaded jby jCharlotte jFijer
j()
, 10) A jreport jshowing jthe jactual jfinancial jresults jfor ja jperiod jcompared jto jthe jbudgeted 10)
jfinancial jresults jfor jthat jsame jperiod jwould jmost jlikely jbe jcalled ja:
A) revised j plan B) j strategic jplan
C) jmanagement jforecast D) jperformance jreport
jAnswer: j D
Explanation: A)
B)
C)
D)
11) Planning jconsists jof jall j of j these j areas jEXCEPT: 11)
A) deciding jhow j to jattain jthe jdesired jgoals
B) predicting jresults j under j various j alternatives
C) selecting j organisational j goals
D) evaluating jperformance
jAnswer: j D
Explanation: A)
B)
C)
D)
12) Examples j of j the j Chief j Management j Accountant's j functions j include j all j EXCEPT: 12)
A) planning B) joperations jadministration
C) jinvestor jrelations D) jbudgeting
jAnswer: j C
Explanation: A)
B)
C)
D)
13) Management j accounting j is j considered j successful j when j it: 13)
A) is jaccurate
B) is j relevant j and j reported j annually
C) helps j creditors j evaluate j the j company's j performance
D) helps jmanagers jimprove jtheir
jdecisions jAnswer: j D
Explanation: A)
B)
C)
D)
3
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