Cost Accounting 13e Chapter.docx
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Cost Accounting 13e Chapter.docx
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CostAccounting13eChapter
CostAccounting,13e(Horngrenetal.)
Chapter1TheAccountant'sRoleintheOrganization
81)Managementaccounting:
A)focusesonestimatingfuturerevenues,costs,andothermeasurestoforecastactivitiesandtheirresults
B)providesinformationaboutthecompanyasawhole
C)reportsinformationthathasoccurredinthepastthatisverifiableandreliable
D)providesinformationthatisgenerallyavailableonlyonaquarterlyorannualbasis
Answer:
A
Diff:
2
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
82)Managersusemanagementaccountinginformationto________strategy.
A)choose
B)communicate
C)implement
D)Alloftheseanswersarecorrect.
Answer:
D
Diff:
1
Terms:
strategy
Objective:
1
AACSB:
Analyticalskills
83)Financialaccounting:
A)focusesonthefutureandincludesactivitiessuchaspreparingnextyear'soperatingbudget
B)mustcomplywithGAAP(generallyacceptedaccountingprinciples)
C)reportsincludedetailedinformationonthevariousoperatingsegmentsofthebusinesssuchasproductlinesordepartments
D)ispreparedfortheuseofdepartmentheadsandotheremployees
Answer:
B
Diff:
2
Terms:
financialaccounting
Objective:
1
AACSB:
Reflectivethinking
84)ThepersonMOSTlikelytouseONLYfinancialaccountinginformationisa:
A)factoryshiftsupervisor
B)vicepresidentofoperations
C)currentshareholder
D)departmentmanager
Answer:
C
Diff:
1
Terms:
financialaccounting
Objective:
1
AACSB:
Analyticalskills
85)ThepersonMOSTlikelytousemanagementaccountinginformationisa(n):
A)bankerevaluatingacreditapplication
B)shareholderevaluatingastockinvestment
C)governmentaltaxingauthority
D)assemblydepartmentsupervisor
Answer:
D
Diff:
1
Terms:
managementaccounting
Objective:
1
AACSB:
Analyticalskills
86)FinancialaccountingprovidesthePRIMARYsourceofinformationfor:
A)decisionmakinginthefinishingdepartment
B)improvingcustomerservice
C)preparingtheincomestatementforshareholders
D)planningnextyear'soperatingbudget
Answer:
C
Diff:
2
Terms:
financialaccounting
Objective:
1
AACSB:
Reflectivethinking
87)Whichofthefollowingdescriptorsreferstomanagementaccountinginformation?
A)Itisverifiableandreliable.
B)Itisdrivenbyrules.
C)Itispreparedforshareholders.
D)Itprovidesreasonableandtimelyestimates.
Answer:
D
Diff:
2
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
88)Whichofthefollowingstatementsreferstomanagementaccountinginformation?
A)Therearenoregulationsgoverningthereports.
B)Thereportsaregenerallydelayedandhistorical.
C)Theaudiencetendstobestockholders,creditors,andtaxauthorities.
D)Itprimarilymeasuresandrecordsbusinesstransactions.
Answer:
A
Diff:
2
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
89)WhichofthefollowinggroupswouldbeLEASTlikelytoreceivedetailedmanagementaccountingreports?
A)stockholders
B)salesrepresentatives
C)productionsupervisors
D)managers
Answer:
A
Diff:
1
Terms:
managementaccounting
Objective:
1
AACSB:
Analyticalskills
90)Managementaccountinginformationincludes:
A)tabulatedresultsofcustomersatisfactionsurveys
B)thecostofproducingaproduct
C)thepercentageofunitsproducedthataredefective
D)Alloftheseanswersarecorrect.
Answer:
D
Diff:
1
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
91)Costaccounting:
A)providesinformationontheefficiencyoffactorylabor
B)providesinformationonthecostofservicingcommercialcustomers
C)providesinformationontheperformanceofanoperatingdivision
D)Alloftheseanswersarecorrect.
Answer:
D
Diff:
1
Terms:
costaccounting
Objective:
1
AACSB:
Reflectivethinking
92)Whichofthefollowingtypesofinformationareusedinmanagementaccounting?
A)financialinformation
B)nonfinancialinformation
C)informationfocusedonthelongterm
D)Alloftheseanswersarecorrect.
Answer:
D
Diff:
2
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
93)Moderncostaccountingplaysarolein:
A)planningnewproducts
B)evaluatingoperationalprocesses
C)controllingcosts
D)Alloftheseanswersarecorrect.
Answer:
D
Diff:
1
Terms:
costaccounting
Objective:
1
AACSB:
Reflectivethinking
94)Adatawarehouseorinfobahn:
A)isreservedforexclusiveusebytheCFO
B)isprimarilyusedforfinancialreportingpurposes
C)storesinformationusedbydifferentmanagersformultiplepurposes
D)gathersonlynonfinancialinformation
Answer:
C
Diff:
1
Terms:
costaccounting
Objective:
1
AACSB:
Reflectivethinking
95)CostaccountingprovidesallofthefollowingEXCEPT:
A)informationformanagementaccountingandfinancialaccounting
B)pricinginformationfrommarketingstudies
C)financialinformationregardingthecostofacquiringresources
D)nonfinancialinformationregardingthecostofoperationalefficiencies
Answer:
B
Diff:
2
Terms:
costaccounting
Objective:
1
AACSB:
Reflectivethinking
96)Managementaccountingincludes:
A)implementingstrategies
B)developingbudgets
C)preparingspecialstudiesandforecasts
D)Alloftheseanswersarecorrect.
Answer:
D
Diff:
1
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
97)FinancialaccountingisconcernedPRIMARILYwith:
A)externalreportingtoinvestors,creditors,andgovernmentauthorities
B)costplanningandcostcontrols
C)profitabilityanalysis
D)providinginformationforstrategicandtacticaldecisions
Answer:
A
Diff:
2
Terms:
financialaccounting
Objective:
1
AACSB:
Reflectivethinking
98)Financialaccountingprovidesahistoricalperspective,whereasmanagementaccountingemphasizes:
A)thefuture
B)pasttransactions
C)acurrentperspective
D)reportstoshareholders
Answer:
A
Diff:
1
Terms:
financialaccounting
Objective:
1
AACSB:
Reflectivethinking
99)AnEnterpriseResourcePlanningSystemcanbestbedescribedas:
A)acollectionofprogramsthatuseavarietyofunconnecteddatabases
B)asingledatabasethatcollectsdataandfeedsitintoapplicationsthatsupporteachofthecompany'sbusinessactivities,suchaspurchases,production,distribution,andsales
C)adatabasethatisprimarilyusedbyapurchasingdepartmenttodeterminethecorrectamountofaparticularsupplyitemtopurchase
D)asophisticatedmeansoflinkingtwoormorecompaniestofacilitatetheirplanningprocesses
Answer:
B
Diff:
1
Terms:
costaccounting
Objective:
1
AACSB:
UseofInformationTechnology
100)Theapproachesandactivitiesofmanagersinshort-runandlong-runplanningandcontroldecisionsthatincreasevalueforcustomersandlowercostsofproductsandservicesareknownas:
A)valuechainmanagement
B)enterpriseresourceplanning
C)costmanagement
D)customervaluemanagement
Answer:
C
Diff:
1
Terms:
costmanagement
Objective:
1
AACSB:
Analyticalskills
101)Whichofthefollowingstatementsconcerninganorganization'sstrategyisNOTtrue?
A)Strategyspecifieshowanorganizationmatchesitsowncapabilitieswiththeopportunitiesinthemarketplacetoaccomplishitsobjectives.
B)Managementaccountantsprovideinputtohelpmanagersformulatestrategy.
C)Agoodstrategywillalwaysovercomepoorimplementation.
D)Businessesusuallyfollowoneoftwobroadstrategies:
offeringaqualityproductatalowprice,orofferingauniqueproductorservicepricedhigherthanthecompetition.
Answer:
C
Diff:
2
Terms:
strategy
Objective:
2
AACSB:
Analyticalskills
102)Strategyspecifies:
A)howanorganizationmatchesitsowncapabilitieswiththeopportunitiesinthemarketplace
B)standardprocedurestoensurequalityproducts
C)incrementalchangesforimprovedperformance
D)thedemandcreatedforproductsandservices
Answer:
A
Diff:
2
Terms:
strategy
Objective:
2
AACSB:
Reflectivethinking
103)WhichofthefollowingisNOToneofthequestionsmanagementaccountantsmightattempttohelpanswerintheformulationofstrategy?
A)Whoareourmostimportantcustomers?
B)Whatsubstituteproductsexistinthemarketplace?
C)DoesthestrategycomplywithGAAP(GenerallyAcceptedAccountingPrinciples)?
D)Willadequatecashbeavailabletoimplementthestrategy?
Answer:
C
Diff:
2
Terms:
strategy
Objective:
2
AACSB:
Analyticalskills
104)StrategyisformulatedbyansweringallofthefollowingEXCEPT:
A)Whoareourmostimportantcustomers?
B)Isindustrydemandgrowingorshrinking?
C)Willourexternalauditorscertifyourstrategy?
D)Howsensitivearepurchaserstoprice,quality,andservice?
Answer:
C
Diff:
3
Terms:
strategy
Objective:
2
AACSB:
Analyticalskills
105)Indesigningstrategy,acompanymustmatchtheopportunitiesandthreatsinthemarketplacewith:
A)thoseoftheCFO(ChiefFinancialOfficer)
B)itsresourcesandcapabilities
C)brandingopportunities
D)capabilitiesofcurrentsuppliers
Answer:
B
Diff:
2
Terms:
strategy
Objective:
2
AACSB:
Analyticalskills
106)WhichofthefollowingstatementsaboutcustomervalueisNOTtrue?
A)Customervalueisshowninacorporation'sbalancesheet.
B)Creatingvalueforcustomersisanimportantpartofplanningandimplementingstrategy.
C)Howourproductdeliverscustomervalueshouldbedeterminedaspartofacompany'sstrategyformulation.
D)Itispossibletosimultaneouslylowercostandincreasecustomervalue.
Answer:
A
Diff:
1
Terms:
strategy
Objective:
2
AACSB:
Analyticalskills
107)Placethefourbusinessfunctionsintheordertheyappearalongthevaluechain:
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- Cost Accounting 13e Chapter 13