会计学原理21版 怀尔德 习题题库

Chapter 1
ACCOUNTING IN BUSINESS


True / False Questions

1. Accounting is an information and measurement system that identifies, records, and communicates relevant, reliable, and comparable information about an organization's business activities.

Answer: True

Blooms: Remember
AACSB: Communication
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: 1 Easy
Learning Objective: 01-C1
Topic: Purpose of Accounting



2. Bookkeeping is the recording of transactions and events and is only part of accounting.

Answer: True

Blooms: Remember
AACSB: Communication
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: 1 Easy
Learning Objective: 01-C1
Topic: What is Accounting?




3. An accounting information system communicates data to help businesses make better decisions.

Answer: True

Blooms: Remember
AACSB: Communication
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: 1 Easy
Learning Objective: 01-C1
Topic: What is Accounting?

4. Managerial accounting is the area of accounting that provides internal reports to assist the decision making needs of internal users.

Answer:  True

Blooms: Remember
AACSB: Communication
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: 1 Easy
Learning Objective: 01-C2
Topic:  Uses of Accounting



5. Internal operating activities include research and development, distribution, and human resources.

Answer:  True

Blooms: Remember
AACSB: Communication
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: 1 Easy
Learning Objective: 01-C2
Topic: Uses of Accounting



6. The primary objective of financial accounting is to provide general purpose financial statements to help external users analyze and interpret an organization's activities.

Answer: True


Blooms: Remember
AACSB: Communication
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: 1 Easy
Learning Objective: 01-C2
Topic: Uses of Accounting



7. External auditors examine financial statements to verify that they are prepared according to generally accepted accounting principles.

Answer: True

Blooms: Remember
AACSB: Communication
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: 1 Easy
Learning Objective: 01-C2
Topic: Uses of Accounting


8. External users include lenders, shareholders, customers, and regulators.

Answer:  True

Blooms: Understand
AACSB: Communication
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: 2 Medium
Learning Objective: 01-C2
Topic: Users of Accounting



9. Regulators often have legal authority over certain activities of organizations.

Answer:  True

Blooms: Remember
AACSB: Communication
AICPA BB: Legal
AICPA FN: Decision Making
Difficulty: 1 Easy
Learning Objective: 01-C2
Topic: Users of Accounting




10. Internal users include lenders, shareholders, brokers and managers.

Answer:  False

Blooms: Understand
AACSB: Communication
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: 2 Medium
Learning Objective: 01-C2
Topic: Users of Accounting

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