全英注册会计师成本会计题库一.docx
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全英注册会计师成本会计题库一.docx
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全英注册会计师成本会计题库一
CHAPTER1
COVERAGEOFLEARNINGOBJECTIVES
LEARNINGOBJECTIVE
FUNDA-
MENTAL
ASSIGN-MENT
MATERIAL
CRITICALTHINKING
EXERCISESANDEXERCISES
PROBLEMS
CASES,EXCEL,
COLLAB.,&INTERNETEXERCISES
LO1:
Describethemajorusersandusesofaccountinginformation.
A1,B1
33
39,40,42
55
LO2:
Explainwhyethicsisimportanttomanagementaccountants.
A3
37,38
47,49,40
51,55
LO3:
Describethecost-benefitandbehavioralissuesinvolvedindesigninganaccountingsystem.
41,43
LO4:
Explaintheroleofbudgetsandperformancereportsinplanningandcontrol.
A2,B2
32
45
53
LO5:
Discusstheroleaccountantsplayinthecompany’svaluechainfunctions.
A1,B1
30,31,34,35,36
39,42,44
LO6:
Contrastthefunctionsofcontrollersandtreasurers.
B3
29,36
39,45,46
50
LO7:
Explainwhyaccountingisimportantinavarietyofcareerpaths.
30,31
52,55
LO8:
Identifycurrenttrendsinmanagementaccounting.
54
LO9:
Appreciatetheimpor-
tanceofethicalconducttoprofessionalaccountants.
A3,B4
37,38
47,48,49
51,52,55
CHAPTER1
ManagerialAccounting,theBusinessOrganization,andProfessionalEthics
1-A1(10-15min.)
Becausetheaccountant'sdutiesoftenarenotsharplydefined,someoftheseanswerscouldbechallenged:
1.Scorekeeping.Determiningadepreciationscheduleissimplyanexerciseinpreparingfinancialstatementstoreporttheresultsofactivities.
2.Problemsolving.Helpsamanagerassesstheimpactofadecision.
3.Scorekeeping.Reportsontheresultsofanoperation.Couldalsobeattentiondirectingifscrapisanareathatmightrequiremanagementdecisions.
4.Attentiondirecting.Focusesattentiononareasthatneedattention.
5.Attentiondirecting.Helpsmanagerslearnabouttheinformationcontainedinaperformancereport.
6.Scorekeeping.Thestatementmerelyreportswhathashappened.
7.Problemsolving.Thecostcomparisonisapparentlyusefulbecausethemanagerwishestodecidebetweentwoalternatives.Thus,itaidsproblemsolving.
8.Attentiondirecting.Variancespointoutareaswhereresultsdifferfromexpectations.Interpretingthemdirectsattentiontopossiblecausesofthedifferences.
9.Problemsolving.Aidsadecisionaboutwherethepartsshouldbemade.
10.Attentiondirectingandproblemsolving.Budgetinginvolvesmakingdecisionsaboutplannedactivities--hence,aidingproblemsolving.Budgetsalsodirectattentiontoareasofopportunityorconcern--hence,directingattention.Reportingagainstthebudgetalsohasascorekeepingdimension.
1-A2(15-20min.)
1.BudgetedActualDeviations
AmountsAmountsorVariances
Roomrental$140$140$0
Food700905205U
Entertainment6006000
Decorations22019030F
Total$1,660$1,835$175U
2.Becauseofthemanagementbyexceptionrule,roomrentalandentertainmentrequirenoexplanation.Theactualexpenditureforfoodexceededthebudgetby$205.Ofthis$205,$150isexplainedbyattendanceof15personsmorethanbudgeted(atabudgetof$10perperson)and$55isexplainedbyexpendituresabove$10perperson.
Actualexpendituresfordecorationswere$30lessthanthebudget.Ifalldesireddecorationswerepurchased,thedecorationscommitteeshouldbecommendedfortheirsavings.
1-A3(10min.)
Allofthesituationsraisepossibilitiesforviolationoftheintegritystandard.Inaddition,themanagerineachsituationmustaddressanadditionalethicalstandard:
1.TheGeneralMillsmanagermustrespecttheconfidentialitystandard.Heorsheshouldnotdiscloseanyinformationaboutthenewcereal.
2.Felixmustaddresshislevelofcompetencefortheassignment.Ifhissupervisorknowshislevelofexpertiseandwantsananalysisfroma“layperson”pointofview,heshoulddoit.However,ifthesupervisorexpectsanexpertanalysis,Felixmustadmithislackofcompetence.
3.ThecredibilitystandardshouldcauseMarySuetodeclinetoomittheinformationfromherbudget.Itisrelevantinformation,anditsomissionmaymisleadreadersofthebudget.
1-B1(15-20min.)
Becausetheaccountant’sdutiesoftenarenotsharplydefined,someoftheseanswerscouldbechallenged:
1.Problemsolving.Providesinformationfordecidingbetweentwoalternativecoursesofaction.
2.Scorekeeping.Simplyrecordingofwhathashappened.
3.Problemsolving.Helpsamanagerdecidebetweenalternatives.
4.Attentiondirecting.Directsattentiontotheuseofovertimelabor.
5.Problemsolving.Providesinformationtomanagersfordecidingwhethertomovecorporateheadquarters.
6.Attentiondirecting.Directsattentiontowhynursingcostsincreased.
7.Attentiondirecting.Directsattentiontoareaswhereactualresultsdifferedfromthebudget.
8.Problemsolving.Helpsthevice-presidenttodecidewhichcourseofactionisbest.
9.Problemsolving.
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