MEI Management accounting TEST 1

Task number 1

Question 1. What is management accounting?

1. a 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;

2. Management 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;

3. Managerial Accounting - a process within the organization, which provides administrative staff the Organization's information used only for planning;

4. Management 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;

5. Management 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.

Question 2: On what criteria depends on general acceptance of the accounting principles?

1. relevance;

2. objectivity;

3. feasibility;

4. The content of n. N. 1 to 3;

5. The content of n. N. 1, 3 and from bias.

Question 3. If the information does not affect the personal opinion or evaluation of its drafters, then what criterion corresponds to the principle of accounting?

1. relevance;

2. objectivity;

3. feasibility;

4. reliability;

5. verifiability.

Question 4. When the principle of management accounting is appropriate?

1. if the information does not affect the personal opinion or evaluation of its compilers;

2. If the information affecting personal opinion or evaluation of its compilers;

3. if the information makes sense and will benefit those who need to know something about a particular organization;

4. If the information does not make sense and will not benefit those who need to know something about a particular the Organization;

5. If the information affecting personal opinion or evaluation of its drafters.

Question 5: What kind of account information is any organization?

1. Operational;

2. management;

3. Financial;

4. The content of n. N. 1 to 3;

5. The content of n. N. 1 and 2.

Task number 2

Question 1. What information acts as a user?

1. Background and regulatory data related to production processes and relations;

2. Information natural (operative) accounting;

3. The accounting information and financial accounting;

4. The content of n. N. 2 and 3;

5. The content of p. P. 1-3.

Question 2: Which kind of information belongs to the salaries of workers for manufacturing parts?

1. to the normative-reference;

2. accounting records;

3. Reporting and statistical information;

4. to management;

5. all the above.

Question 3. What does the management accounting?

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

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

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

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

5. includes the identification, measurement, collection, analysis, preparation, interpretation of the information necessary to control-cal machine to perform its functions.

Question 4. Why do most of the elements of financial