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Stichworte: financial accounting
When expenses and revenue are recorded when actually received this is called?
The ________ basis of accounting records revenues only when cash is received.
Which relevant assertions apply to account balances at the end of the period?
What is the importance of responsibility Centre in responsibility accounting?
Different companies using the same accounting principles is an application of
In a preparation engagement, the financial statements should include a statement such as
What is financial reporting and why it is important for business Organisation?
When compiling financial information the accountant ordinarily is required to?
Accounting for the numeric sequence in the issuance of the sales invoices meets primarily the
Which of the following inventory accounting methods is not permitted under IFRS?
Examine the value of financial reporting for meeting organizational objectives and growth
Which of the following would not be considered an external user of accounting data for the BBK company?
Which of the following is incorrect about the responsibility for financial statements
Which of the following statements is true in the context of comparing accounting profit and present value break
Which of the following accounting concepts is practiced when revenue is recognized when it is earned and expenses when they are incurred?
Which of the following topics is are included in the marketing section of the business plan?
What are the two primary qualitative characteristics of accounting information?
Which of the following is least likely to be considered a risk assessment procedure in a Financial Statement audit?
With regard to a static budget instead of a flexible budget, which of the following is true?
Does every accounting transaction affect both the balance sheet and income statement?
Which financial statement shows the firms profit after costs expenses and taxes?
Which of the following are true of generally accepted accounting principles (GAAP)
Give at least three 3 examples of typical lawsuits against certified public accountants
Which of the following accounts statement is not prepared by a non profit organization?
Why is there a need to divide the indefinite period of operation of a business entity into calendar year or fiscal year?
What is the purpose of dividing the life of the business into accounting periods?
Which of the following formulas is used to compute the accounting rate of return?
What are the major exposures in the general ledger financial reporting system why is the audit trail necessary?
This principle requires relevant information to form part of financial statements
In accounting for state and local governments the modified accrual basis is required for
The fasb’s conceptual framework’s qualitative characteristics of accounting include:
Which of the following would be the best example of an outcome of financial risk?
What role does the SEC have in the development of accounting theory and practices?
What is the difference between financial and managerial accounting give examples?
Which type of phishing is conducted over the Voice over IP lines where the attacker pretends to be a legitimate caller from a bank or a financial institution?
How are cash equivalents reported or disclosed in the financial statements Quizlet
What would be an advantage of having all countries adopt and follow the same accounting Standards
How does accounting help the capital allocation process attract investment capital
Which of the following is not true concerning a Conceptual Framework in accounting
The worth of systems from a financial perspective essentially revolves around the issue of
Which type(s) of entity can be subject to an audit of financial statements? select all that apply.
Who is responsible for the preparation of the financial statements of the company?
The two methods of accounting for uncollectible receivables are the allowance method and the
Which inventory system updates the inventory account only at the end of the accounting period?
When inventory is shipped FOB destination point and we are doing the accounting from the standpoint of the seller of these goods title passes at the?
Two basic types of cost accounting systems are job order costing and process costing.
Which statement is true concerning the conceptual framework for financial reporting *?
Why is the allowance method preferred over the direct write-off method of accounting for bad debts
Which of the following is a primary activity in a value chain group of answer choices Finance Accounting sales marketing none of the above?
In the conceptual framework, what are the two types of elements of financial reporting?
What is the securities and exchange commissions current role in accounting standard setting?
What was developed by Apple can be used to calculate and organize financial information?
Which figures does the company use to analyze the new products financial attractiveness?
All of the following are examples of external users of accounting information except
Who are the users of accounting information Why do they need accounting information?
How is the Dictionary definition different from accounting definition of depreciation
What is the responsibility of an auditor who is engaged to audit the financial statements?
The relationship of a number on the financial statements to another number is called a _____.
In what ways does the shadow banking system differ from the commercial banking system?
________ are rules and procedures governing the content and form of financial reports.
In the annual report, where would a financial statement reader find out if the company
What is the basic purpose of accounting to provide quantitative financial information?
Which of these is a similarity between financial accounting and managerial accounting?
In the performance of any professional service, a member shall do which of the following?
Which companies are required by law to report their financial statements in accordance with GAAP?
When assessing whether the financial statements are auditable, the auditor must consider
For each of the questions below, categorize them as one of the following question types:
What is used in the systems analysis phase to determine whether the solution is achievable from a financial technical and organizational standpoint?
Which of the following are NOT financial impacts of on the job injuries for your employer
Which of the following is not one of the three types of responsibility accounting systems?
Which financial statement answers the following question What is the companys financial position at fiscal year end?
Which of the following summarizes the financial performance of a business over a period of time?
Which report summarizes the overall financial worth of an organization such as assets and liabilities at a specific point in time multiple choice question?
Central banks should have imposed tighter regulations on banks to prevent the financial crisis.
What refers to the exchange mechanism that brings together the sellers and the buyers of the product factor of production or financial security?
When an insurance licensee moves he has how long to notify the Florida Dept of Financial Services of his change of address?
A branch of accounting that reports the total cost of materials and labor used in production
Which branch of accounting generates reports and financial information of the internal use of the management of the business?
How are exploratory and evaluation assets classified on the statement of financial position?
Which of the following is the starting point for an entity accounting in accordance with IFRS?
What materiality level is used by the auditor in determining which line items in the financial statements are to be tested?
Field of accounting that deals with providing information needs of the internal decision makers.
Which branch of accounting provides accounting information for internal users to help make business decisions?
Which of the following accounting principle differentiate between owner and management Mcq?
Who is responsible for the fair presentation of financial statements in accordance with GAAP?
Which of the following are underlying assumptions concept of financial statements preparation?
Which underlying concept serve as the basis for preparing financial statements at regular intervals?
What are the assumptions under which the financial statements are created used and interpreted?
Which accounting assumption assumes that an enterprise will continue in operation long enough to carry out its existing?
Which principle guideline justifies a company violating an accounting principle because the amounts are irrelevant for example rounding off to the nearest cent?
Which of the following assumptions that underlies the preparation of financial statements assumes that companies will continue their operations over time select one?
What do you call the major branch of accounting that provides reports and information about the business transactions to the internal users?
What is the basic purpose of accounting to provide quantitative financial information about economic activities intended to be useful in making economic decisions?
Is it true that the basic objective of accounting is to provide quantitative financial information about an entity that is useful in making rational economic decision?
Which one of the following state that the life of business can be divided into equal time periods?
Which of the following is the principle that a company must recognize revenue in the period in which it is earned?
What principle states that revenue is to be recognized or recorded in the period in which it is earned and the collection of cash is reasonably assured?
Which accounting principle dictates using accounting rules that will result in less revenues assets or higher liability when choosing among acceptable accounting rules?
Which of the following accounting concepts states that an accounting transaction should be supported by sufficient evidence to allow two or more qualified individuals?
Who is responsible for providing a professional opinion as to whether the financial statements fairly represent the organisations position performance and cash flow?
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