тест №1 Бухгалтерский управленческий учет - МЭИ

Problem number 1

Terms: What is management accounting?

Answer student: the process within the organization, which does not provide the administrative apparatus organization 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

Terms: On what criteria depends on general acceptance of the accounting principles?

Learner Response: relevance;

objectivity;

feasibility;

the content of n. n. 1 to 3;

the content of n. n. 1, 3 and from bias.

Problem number 3

Terms: If the information does not affect the personal opinion or evaluation of its drafters, then what criterion corresponds to the principle of accounting?

Learner Response: relevance;

objectivity;

feasibility;

reliability;

verifiability.

Problem number 4

Conditions: When the principle of management accounting is appropriate?

Learner Response: If the information does not affect the personal opinion or evaluation of its compilers;

if the information or personal opinions affect the assessment 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 the Organization;

if the information or personal opinions affect the assessment of its drafters.

Problem number 5

Terms: What types of accounting information is any organization?

Learner Response: operational;

management;

financial;

the content of n. n. 1 to 3;

the content of n. n. 1 and 2.

Problem number 6

Terms and conditions: What information acts as a user?

Learner Response: information and regulatory data related to production processes and relations;

natural information (operative) accounting;

Information accounting and financial accounting;

the content of n. n. 2 and 3;

a p. p. 1-3.

Objective number 7

Terms: To what kind of information belongs to the salaries of workers for manufacturing parts?

Answer student: a standard-reference;

for accounting purposes;

reporting and statistical information;

to the management;

to all the above.

Task number 8

Terms: What does management accounting?

Answer student: includes the identification, collection, analysis, preparation, interpretation, transmission and reception of information required administrative apparatus to perform its functions;

includes the identification, measurement, analysis, preparation, interpretation, transmission and reception of information is needed, my administrative staff to perform its functions;

includes the identification, measurement, collection, analysis, preparation, interpretation, transmission and reception of information, an administrative apparatus-sary for the performance of its functions;

It includes the identification, measurement, data collection, preparation, interpretation, transmission and reception of information required administrative apparatus to perform its functions;

It includes the identification, measurement, collection, analysis, preparation, int

Test №1 Management accounting, 50 jobs, rent MEI