Management accounting (tests MEI)

TASK №1.

Question № 1. What is management accounting?
1) is 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;
2) management accounting - a process within the organization, which provides administrative apparatus organization information used for planning, proper management and control of the activities of the organization;
3) management accounting - a process within the organization, which provides administrative apparatus organization information used only for planning;
4) management accounting - a process within the organization, which provides administrative apparatus 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 apparatus organization information used for planning, proper management and control of the activities of the organization.

Question № 2. What kinds of user information is of 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.

Question № 3. 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 affects the 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 organization;
5) If information on personal opinion or influence the assessment of its drafters.

Question № 4. 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) the feasibility;
4) reliability;
5) verifiability.

Question № 5. On what criteria depends on general acceptance of the accounting principles?
1) relevance;
2) objectivity;
3) the feasibility;
4) the content of n. N. 1 to 3;
5) the content of n. N. 1, 3 and from bias.









JOB №2.

Question № 1. At what initial equity based management accounting?
1) the assets - liabilities + equity holders;
2) assets - equity holders;
3) assets - equity holders + obligations;
4) liabilities - equity holders;
5) there is no single source of equality.

Question № 2. Why do most of the elements of financial accounting can be found in the management?
1) factors that determine the value of generally accepted accounting principles for financial reporting, and acting in respect of management accounting;
2) Operational information is used for the preparation of financial documents and management accounting, including decision-making;
3) Operational information is not used for the preparation of financial documents and management accounting;
4) the content of n. N. 1 and 2;
5) the content of n. N. 1 and 3.

Question № 3. To what kind of information belongs to the salaries of workers for the production of parts?
1) to the normative-reference;
2) for accounting;
3) reporting and statistical information;
4) to the management;
5) All the above.

Question № 4. What is included in management accounting?
1) includes the identification, collection, analysis, preparation, interpretation, transmission and reception of information required administrative apparatus to perform its functions;
2) includes the identification, measurement, analysis, preparation, interpretation, transmission and reception of information required administrative apparatus to perform its functions;
3) includes the identification, measuremen