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Chaper1AccountinginBusiness
MultipleChoiceQuiz
1-c;2-b;3-d;4-a;5-a
QuickStudy
QS1-1
a-E;b-E;c-I;d-E;e-E;f-I;g-E;h-E;i-E;j-E;k-I;l-E
QS1-2
GAAP:GenerallyAcceptedAccountingPrinciples
Importance:GAAParetherulesthatspecifyacceptableaccountingpractices.
SEC:SecuritiesandExchangeCommission
Importance:TheSECischargedbyCongresstosetaccountingandreportingrulesfor
organizationsthatsellownershipsharestothepublic.TheSECdelegatespartofthis
responsibilitytotheFASB.
FASB:FinancialAccountingStandardsBoard
Importance:FASBisanindependentgroupoffull-timememberswhoareresponsiblefor
settingaccountingandreportingrules.
IASB:InternationalAccountingStandardsBoard
Importance:Itspurposeistoissuestandardsthatidentifypreferredpracticesinthedesireof
harmonizingaccountingpracticesacrossdifferentcountries.Thevastmajorityofcountriesand
financialexchangessupportitsactivitiesandobjectives.
QS1-3
Accountingprofessionalspracticeinatleastfourmainareas.Thesefourareas,alongwithalisting
ofsomeworkopportunitiesineach,are:
1.Financialaccounting
Preparation;Analysis;Auditing(external);Consulting;Investigation
2.Managerialaccounting
Costaccounting;Budgeting;Auditing(internal);Consulting
3.Taxaccounting
Preparation;Planning;Regulatory;Consulting;Investigation
4.Accounting-related
Lending;Consulting;Analyst;Investigator;Appraiser
QS1-4
Internalcontrolsserveseveralpurposes:
Theyinvolvemonitoringanorganization’sactivitiestopromoteefficiencyandtoprevent
wrongfuluseofitsresources.
Theyhelpensurethevalidityandcredibilityofaccountingreports.
Theyarecrucialforeffectiveoperationsandreliablereporting.
Moregenerally,
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