55. Which of the following would not be considered an external user of
accounting data for the GHI Company?
a. Internal Revenue Service Agent.
b. Management.
c. Creditors.
d. Customers.
56. Which of the following would not be considered internal users of
accounting data for a company?
a. The president of a company.
b. The controller of a company.
c. Creditors of a company.
d. Salesmen of the company.
57. Which of the following is an external user
of accounting information?
a. Labor unions.
b. Finance directors.
c. Company officers.
d. Managers.
58. Which one of the following is not an external user of accounting
information?
a. Regulatory agencies.
b. Customers.
c. Investors.
d. All of these are external users.
59. Bookkeeping differs from accounting in that
bookkeeping primarily involves which part of the accounting process?
a. Identification.
b. Communication.
c. Recording.
d. Analysis.
60. The origins of accounting are generally attributed to the work
of
a. Christopher Columbus.
b. Abner Doubleday.
c. Luca Pacioli.
d. Leonardo da Vinci.
61. Financial
accounting provides economic and financial information for all of the following
except
a. creditors.
b. investors.
c. managers.
d. other external users.
62. The final step in solving an ethical
dilemma is to
a. identify and analyze the principal elements
in the situation.
b. recognize an ethical situation.
c. identify the alternatives and weigh the
impact of each alternative on stakeholders.
d. recognize the ethical issues involved.
63. The
first step in solving an ethical dilemma is to
a. identify and analyze the principal elements
in the situation.
b. identify the alternatives.
c. recognize an ethical situation and the
ethical issues involved.
d. weigh the impact of each alternative on
various stakeholders.
64. Ethics are the standards of conduct by
which one’s actions are judged as
a. right or wrong.
b. honest or dishonest.
c. fair or unfair.
d. all of these.
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