Basic accounting addresses introduction to the concepts and principles of the accounting process, the technical and procedural aspects of preparing external financial statements.( ）
举一反三
- 中国大学MOOC: In preparing financial statements, accountants adhere to a uniform set of rules called government approved accounting principles (GAAP)._
- 中国大学MOOC: The following statements relate to financial accounting or to cost and management accounting: (i) The main users of financial accounting information are external to an organisation. (ii) Cost accounting is part of financial accounting and establishes costs incurred by an organisation. (iii) Management accounting is used to aid planning, control and decision making. Which of the statements are correct?
- Which of the following statement is true? Statement A: Financial statements are prepared on the basis of accounting principles. Statement B: Any changes in the accounting principles or method will affect the utility of the financial statements. ( ) A: A is true but not B B: B is true but not A C: Both are false D: Both are true
- Managerial accounting targets external users of accounting information while financial accounting targets internal users of accounting information（）
- The following statements relate to financial accounting or to cost and management accounting: (i) The main users of financial accounting information are external to an organisation. (ii) Cost accounting is part of financial accounting and establishes costs incurred by an organisation. (iii) Management accounting is used to aid planning, control and decision making. Which of the statements are correct? A: (i) and (ii) only B: (i) and (iii) only C: (ii) and (iii) only D: (i), (ii) and (iii)