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Cost Accounting, 15e (Horngren/Datar/Rajan)
Chapter 1 The Manager and Management Accounting
Objective 1.1
1) Management accounting ________.
A) focuses on estimating future revenues, costs, and other measures to forecast activities and their results
B) provides information about the company as a whole
C) reports information that has occurred in the past that is verifiable and reliable D) provides information that is generally available only on a quarterly or annual basis Answer: A
Diff: 1 Objective: 1
AACSB: Analytical thinking
2) Managers use management accounting information to ________. A) help external users such as investors, banks, regulators, and suppliers B) communicate, develop, and implement strategies
C) communicate a firm's financial position to investors, banks, regulators, and other outside parties
D) ensure that financial statements are consistent with the SEC rules Answer: B
Diff: 1 Objective: 1
AACSB: Analytical thinking
3) Financial accounting ________.
A) focuses on the future and includes activities such as preparing next year's operating budget
B) must comply with GAAP (generally accepted accounting principles)
C) is the process of measuring, analyzing, and reporting financial and nonfinancial information related to the costs of acquiring or using resources in an organization D) is prepared for the use of department heads and other employees Answer: B
Diff: 1 Objective: 1
AACSB: Analytical thinking
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4) The primary user of financial accounting information is a ________. A) factory shift supervisor B) distribution manager C) current shareholder D) department manager Answer: C
Diff: 1 Objective: 1
AACSB: Analytical thinking
2
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5) The primary user of management accounting information is a(n) ________. A) the controller
B) a shareholder evaluating a stock investment C) bondholder D) external regulator Answer: A
Diff: 1 Objective: 1
AACSB: Analytical thinking
6) Financial accounting provides the primary source of information for ________. A) decision making in the finishing department B) improving customer service
C) preparing the income statement for shareholders D) planning next year's operating budget Answer: C
Diff: 1 Objective: 1
AACSB: Analytical thinking
7) Which of the following is true of management accounting information? A) It focuses on documenting past business actions of a firm. B) It is prepared based on SEC rules and FASB accounting principles. C) It is prepared for shareholders.
D) It co-ordinates product design, production, and marketing decisions. Answer: D
Diff: 2 Objective: 1
AACSB: Analytical thinking
8) Which of the following statements refers to management accounting information? A) There are no regulations governing the reports. B) The reports are generally delayed and historical.
C) The audience tends to be stockholders, creditors, and tax authorities. D) It primarily measures manager's compensation on reported financial results. Answer: A
Diff: 2 Objective: 1
AACSB: Analytical thinking
9) Which of the following groups would be least likely to receive detailed management accounting reports? A) stockholders B) sales managers
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Copyright ? 2015 Pearson Education, Inc.