Management accounting. Test IMEI

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Task number 1
Question 1. What is management accounting?
1. a process within the organization, which does not provide the administrative apparatus, organizing information it 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 op-zation;
3. Managerial Accounting - a process within the organization, which provides administrative personnel the Organization information used only for planning;
4. Management Accounting - a process within the organization, which provides administrative personnel the Organization information used only for the management and control of 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 op-zation.
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-tion;
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, right?
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

Additional information

3.оперативная информация не используется как для составления финансовых документов, так и в управленческом учете;
4.содержание п. п. 2 и 1;
5.содержание п. п. 1 и 3.
Вопрос 5. На каком исходном равенстве базируется управленческий учет?
1.активы - обязательства + капитал владельцев;
2.активы - капитал владельцев;
3.активы - капитал владельцев + обязательства;
4.обязательства - капитал владельцев;
5.нет единого исходного равенства.
Задание № 3
Вопрос 1. Для чего в системах учета служат данные о предшествующих событиях?
1.для ориентировки по следующим вопросам: как идут дела, какая проблема требует более пристального внима-ния;
2.для ответа на вопрос, какой из вариантов решения проблемы будет лучшим;
3.для ответа на вопрос, какой из вариантов решения проблемы будет лучшим и для ориентировки по следующим вопросам: как идут дела, какая проблема требует более пристального внимания;
4.для учета;
5.все вышеназванное.
Вопрос 2. Какой учетной информацией оперирует менеджер компании?
1.поддающейся количественной оценке и не поддающейся;
2.поддающейся только количественной оценке;
3.только той, которая не поддается количественной оценке;
4.только качественной информацией;
5.содержание п. п. 1 –3.
Вопрос 3. Что используют в качестве "сырья" менеджеры организации?
1.только итоги деятельности организации, представляемые инвесторам, налоговым органам и другим заинтересо-ванным сторонам вне организации;
2.вся оперативная информация;
3.содержание п. п. 1 и 2;
4.только финансовые отчеты;
5.любая информация.
Вопрос 4. Какой учет является обязательным?
1.финансовый учет;
2.оперативный учет;
3.управленческий учет;
4.все виды учета;
5.содержание п. п. 1 и 2.
Вопрос 5. Сколько существует в управленческом учете наборов базисных правил?
1.1;
2.2;
3.3;
4.4;
5.5.

Всего 30 заданий.

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