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Test bank for horngren s cost accounting a managerial emphasis 17th global edition by srikant m datar

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Test bank for horngren s cost accounting a managerial emphasis 17th global edition by srikant m datar

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  • December 5, 2024
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  • 2024/2025
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  • horngren s cost accountin
  • test bank for horngren s cost accounting a manager
  • horngren s cost accounting a manager
  • horngren s cost accounting a managerial emphasis
  • cost accounting a managerial emphasis

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3/9/24,b10:12bA TestbbankbforbHorngren’sbCostbAccountingbAbManagerialbEmphasisb17thbGlo
M …




TestbbankbforbHorngren’sbCostbAccountingbAbManage
rialbEmphasisb17thbGlobalbEditionbbybSrikant
M.bDatar




Full download link: https://reurl.cc/V18ZQy
b b b

Horngren'sb CostbAccounting:bAbManagerialb Emphasis,b17e,b Globalb Editionb byb Datar/Raj
anbChapterb1b ThebManagerbandbManagement bAccounting

Objectiveb1.1

1) Managementbaccounting:
A) focusesbonbestimatingbfuturebrevenues,bcosts,bandbotherbmeasuresbtobforecastbactiv
itiesbandbtheirbresults
B) providesbinformationbaboutbthebcompanybasbabwhole
C) reportsb informationb thatb hasb occurredb inb theb pastb thatb isb verifiableb andb reliable
D) providesb informationb thatb isb generallyb availableb onlyb onb ab quarterlyb orb annualb
basisbAnswer:b A
1
Copyrightb©b2021bPearsonbEducation,bLtd.




about:blank 1/47

,3/9/24,b10:12bA TestbbankbforbHorngren’sbCostbAccountingbAbManagerialbEmphasisb17thbGlo
M …




Explanation:b A)bManagementbaccountingbhasbabforward-
lookingborientationbasbopposedbtobfinancialbaccountingbwhichbhasbabhistoricalbperspect
ive.
Diff:b1
Objective:b 1
AACSB:b Analyticalbthinking

2) Managersbusebmanagementbaccountingbinformationbto:
A) helpb externalb usersb suchb asb investors,b banks,b regulators,b andb suppliers
B) communicate,bdevelop,bandbimplementbstrategies
C) communicatebabfirm'sbfinancialbpositionbtobinvestors,bbanks,bregulators,bandbo
therboutsidebparties
D) ensureb thatb financialb statementsb areb consistentb withb theb SECb rules
Answer:b B
Diff:b1
Objective:b 1
AACSB:b Analyticalbthinking

3) Financialbaccounting:
A) focusesbonbthebfuturebandbincludesbactivitiesbsuchbasbpreparingbnextbyear'sboper
atingbbudget
B) mustbcomplybwithbGAAPb(generallybacceptedbaccountingbprinciples)
C) isbthebprocessbofbmeasuring,banalyzing,bandbreportingbfinancialbandbnonfina
ncialbinformationbrelatedbtobthebcostsbofbacquiringborbusingbresourcesbinbanbor
ganization
D) isbpreparedbforbthebusebofbdepartmentbheadsbandbotherbemployees
Answer:b B
Diff:b1
Objective:b 1
AACSB:b Analyticalbthinking

4) Whichbofbthebfollowingbwouldbmostblikelybbebthebuserbofbfinancialbaccountingbinformation
?
A) factorybshiftbsupervisor
B) distributionb manager
C) currentbshareholder
D) departmentbmanager
bAnswer:b C
Diff:b1
Objective:b 1
AACSB:b Analyticalbthinking




2
Copyrightb©b2021bPearsonbEducation,bLtd.




about:blank 2/47

,3/9/24,b10:12bA TestbbankbforbHorngren’sbCostbAccountingbAbManagerialbEmphasisb17thbGlo
M …




5) Thebprimarybuserbofbmanagementbaccountingbinformationbisba(n):
A) thebcontroller
B) abshareholderbevaluatingbabstockbinvestment
C) bondholder
D) externalbregulato
rbAnswer:b A
Diff:b1
Objective:b 1
AACSB:b Analyticalbthinking

6) Financialbaccountingbprovidesbthebprimarybsourcebofbinformationbfor:
A) decisionb makingb inb theb assemblyb andb finishingb department
B) improvingbdistributionbandbcustomerbservice
C) preparingbthebincomebstatementbforbshareholdersbandbotherbexternalbparties
D) planningbnextbyear'sbplansbandbspecifically;btheboperatingbbud
getbAnswer:bC
Diff:b1
Objective:b 1
AACSB:b Analyticalbthinking

7) Whichbofbthebfollowingbisbtruebofbmanagementbaccountingbinformation?
A) Itbfocusesbonbdocumentingbpastbbusinessbactionsbofbabfirm.
B) ItbisbpreparedbbasedbonbSECbrulesbandbFASBbaccountingbprinciples.
C) Itbisbpreparedbforbshareholders.
D) Itbhelpsbwithbthebcoordinationbofbelementsbofbthebvaluebch
ain.bAnswer:bD
Diff:b2
Objective:b 1
AACSB:b Analyticalbthinking

8) Whichbofbthebfollowingbstatementsbrefersbtobmanagementbaccountingbinformation?
A) Therebarebnobregulationsbgoverningbthebreports.
B) Thebreportsbarebgenerallybdelayedbandbhistorical.
C) Thebaudiencebtendsbtobbebstockholders,bcreditors,bandbtaxbauthorities.
D) Itbprimarilybmeasuresbmanager'sbcompensationbonbreportedbfinancialbresu
lts.bAnswer:bA
Diff:b2
Objective:b 1
AACSB:b Analyticalbthinking

9) Whichbofbthebfollowingbgroupsbwouldbbebleastblikelybtobreceivebdetailedbmanage
mentbaccountingbreports?
A) stockholders
B) salesbmanagers
C) productionbsupervisors
D) distributionbmanagers
bAnswer:b A
Diff:b1
Objective:b 1
AACSB:b Analyticalbthinking

10) Managementbaccountingbinformationbtypicallybincludes:
A) tabulatedbresultsbofbcustomerbsatisfactionbsurveys
B) thebcostbofb producingb ab product
C) thebpercentagebofbunitsbproducedbthatbarebdefective
D) Allbofbthesebanswersbarebcorre
ct.bAnswer:bD
Diff:b1

3
Copyrightb©b2021bPearsonbEducation,bLtd.




about:blank 3/47

, 3/9/24,b10:12bA TestbbankbforbHorngren’sbCostbAccountingbAbManagerialbEmphasisb17thbGlo
M …




Objective:b 1
AACSB:bb Applicationbofbknowledge

11) Costbaccounting:
A) measuresbthebcostsbofbacquiringborbusingbresourcesbinbanborganization
B) measuresbthebfinancialbandbnonfinancialbinformationbthatbhelpsbmanagersbmakebdecis
ionsbtobfulfillbthebgoalsbofbanborganization
C) coordinatesbproductbdesign,bproduction,bandbmarketingbdecisionsbandbevalua
tebabcompany'sbperformance
D) communicatesbinformationbtobinvestors,bbanks,bregulators,bandbotherboutsidebparties
Answer:b A
Diff:b1
Objective:b 1
AACSB:b Analyticalbthinking

12) Whichbofbthebfollowingbdifferentiatesbcostbaccountingbandbfinancialbaccounting?
A) Thebprimarybusersbofbcostbaccountingbarebthebinvestors,bwhereasbthebprimarybus
ersbofbfinancialbaccountingbarebthebmanagers.
B) Costbaccountingbdealsbwithbproductbdesign,bproduction,bandbmarketingbstrategies,
whereasbfinancialbaccountingbdealsbmainlybwithbpricingbofbthebproducts.
C) Costbaccountingbmeasuresbonlybthebfinancialbinformationbrelatedbtobthebcostsbofbacqu
iringbfixedbassetsbinbanborganization,bwhereasbfinancialbaccountingbmeasuresbfinancialb
andbnonfinancialbinformationbofbabcompany'sbbusinessbtransactions.
D) Costbaccountingb measuresbinformationbrelatedbtobthebcostsbofbacquiringborbusingbre
sourcesbinbanborganization,bwhereasbfinancialbaccountingbmeasuresbabfinancialbposition
bofbabcompanybtobinvestors,bbanks,bandbexternalbparties.
Answer:b D
Diff:b2
Objective:b 1
AACSB:b Analyticalbthinking

13) Whichbofbthebfollowingbisbtruebofbfinancialbaccountingbinformation?
A) Itbisbpreparedbbasedbonbcost-benefitbanalysis.
B) Itbisbprimarilybusedbbybmanagersbtobmakebinternalbbusinessbdecisions.
C) Itbfocusesbonbthebpast-orientedbfinancialbperformancebofbabcompany.
D) Itbonlybmeasuresbthebcashbtransactionsbofbabcompa
ny.bAnswer:bC
Diff:b2
Objective:b 1
AACSB:b Analyticalbthinking




4
Copyrightb©b2021bPearsonbEducation,bLtd.




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