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Test Bank For Management Accounting Sixth Canadian Edition by Charles T. Horngren , Gary L. Sundem , William O. Stratton , Latest Edition €17,65
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Test Bank For Management Accounting Sixth Canadian Edition by Charles T. Horngren , Gary L. Sundem , William O. Stratton , Latest Edition

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Test Bank For Management Accounting Sixth Canadian Edition by Charles T. Horngren , Gary L. Sundem , William O. Stratton , Latest Edition

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  • 22 oktober 2024
  • 393
  • 2024/2025
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  • test bank for management accounting sixth
  • canadian edition by charles
  • t horngren gary l sundem william
  • o stratton latest edition

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Voorbeeld van de inhoud

,Management Accounting, Cdn. 6e (Horngren/Sundem/Stratton/Beaulieu)
Chapter 1 Management Accounting And Management Decisions

1) Both Internal Managers And External Parties Use Accounting
Information. Answer: TRUE
Diff: 2 Type: TF Page Ref: 16
Objective: 8

2) Internal Accounting Reports Must Follow Generally Accepted Accounting Principles And Account
For Assets At Historical Cost.
Answer: FALSE
Diff: 2 Type: TF Page Ref: 16
Objective: 8

3) Organizations That Do Not Make Or Sell Tangible Goods Are Called Service
Organizations. Answer: TRUE
Diff: 1 Type: TF Page Ref: 7
Objective: 3

4) The Cost-Benefit Balance Is The Primary Consideration In Choosing Among Accounting Systems
And Methods.
Answer: TRUE
Diff: 1 Type: TF Page Ref: 2
Objective: 3

5) Planning Refers To Setting Objectives, Implementing Plans, And Evaluating
Objectives. Answer: FALSE
Diff: 1 Type: TF Page Ref: 3
Objective: 2

6) A Budget Is A Quantitative Expression Of A Plan Of
Action. Answer: TRUE
Diff: 1 Type: TF Page Ref: 2
Objective: 3

7) Management By Exception Involves A Detailed Analysis Of All Deviations From Planned Performance
Regardless Of The Amount.
Answer: FALSE
Diff: 1 Type: TF Page Ref: 2
Objective: 3

8) Sales Growth Occurs In The Mature Market Stage Of Product Life
Cycle. Answer: FALSE
Diff: 1 Type: TF Page Ref: 9
Objective: 4




1
© 2012 Pearson Canada Inc.

,9) Line Authority Is Authority Exerted Downward Over
Subordinates. Answer: TRUE
Diff: 1 Type: TF Page Ref: 12
Objective: 5

10) Line Departments Support Or Service Staff
Departments. Answer: FALSE
Diff: 1 Type: TF Page Ref: 12
Objective: 5

11) According To The Financial Executives Institute, The Controller's Function Is To Obtain Both Short-Term
And Long-Term Loans.
Answer: FALSE
Diff: 1 Type: TF Page Ref: 14

12) The CMA Program Focuses On Management Accounting And Its Role In Canadian
Business. Answer: TRUE
Diff: 1 Type: TF Page Ref: 16
Objective: 8

13) The Factors Causing Changes In Management Accounting Today Include Increased Global
Competition, Technological Advances And Increased Production By Canadian Companies.
Answer: FALSE
Diff: 1 Type: TF Page Ref: 16
Objective: 8

14) The Essence Of The Just-In-Time Philosophy Is To Eliminate
Waste. Answer: TRUE
Diff: 1 Type: TF Page Ref: 16
Objective: 8

15) The Society Of Management Accountants Of Canada (SMAC) Has Developed Standards Of Ethical
Conduct For Management Accountants, Which Include Standards Of Competence, Confidentiality,
Integrity And Objectivity.
Answer: TRUE
Diff: 1 Type: TF Page Ref: 20
Objective: 9

16) A Survey Of Managers Selected Which Of The Following Business Areas As The Most Common
Starting- Point For Future Managers?
A) Accounting.
B) Finance.
C) Legal Environment Of Business.
D) Computers In Business.
Answer: A
Diff: 1 Type: MC Page Ref: 2
Objective: 1

17) Management Accounting Refers To Accounting Information Developed For
A) Shareholders.
B) Governmental Authorities.
C) Managers Within An Organization.
D) Loan Officers.
Answer: C
Diff: 1 Type: MC Page Ref: 16
2
© 2012 Pearson Canada Inc.

, Objective: 8

18) Is A Formal Mechanism For Gathering, Organizing, And Communicating Information About
An Organization's Activities.
A) An Accounting System
B) Scorekeeping
C) Management Accounting
D) Attention
Directing Answer: A
Diff: 1 Type: MC Page Ref: 3
Objective: 2

19) Refers To Accounting Information Developed For Users Within An Organization.
A) An Accounting System
B) Scorekeeping
C) Management Accounting
D) Financial Accounting
Answer: C
Diff: 1 Type: MC Page Ref: 3
Objective: 2

20) Is The Accumulation And Classification Of Data.
A) An Accounting System
B) Scorekeeping
C) Management Accounting
D) Attention
Directing Answer: B
Diff: 1 Type: MC Page Ref: 3
Objective: 2

21) Means Reporting And Interpreting Information That Helps Managers To Focus On
Operating Problems, Imperfections, Inefficiencies, And Opportunities.
A) Scorekeeping
B) Attention Directing
C) Problem-Solving
D) None Of The
Above Answer: B
Diff: 1 Type: MC Page Ref: 3
Objective: 2




3
© 2012 Pearson Canada Inc.

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