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FUND OF ACCTING 1

Total questions: 12

Worksheet time: 21mins

Name
Class
Date
1.

Investors

a)

Ability of business to pay dividends

b)

To buy, hold or sell shares

c)

Risk associated with the capital invested

d)

external users

2.

accounting is

a)

is a service activity. Its function is to provide quantitative information primarily financial in nature, about economic entities that is intended to be useful in making economic decisions (SFAS 1)

b)

the process of identifying, measuring, and communicating economic information to permit informed judgements and decisions by users of the information (AAA)

c)

the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of a financial character, and interpreting the results thereof. (AICPA)

d)

none of the above

3.

External users

a)

Make decisions concerning their relationship to the business.

b)

Make decisions directly affecting the internal operations of the business

4.

Internal Users

a)

Make decisions directly affecting the internal operations of the business

b)

Make decisions concerning their relationship to the business.

5.

Employees

a)

Ability of the business to pay remuneration, retirement, employment opportunities

b)

Ability of business to pay dividends

c)

Ability of business to pay dividends

d)

Risk associated with the capital invested

6.

 

Lenders

a)

Ability of the business to pay for loans as well as interest

b)

Ability of the business to pay remuneration, retirement, employment opportunities

c)

Ability of business to pay dividends

d)

Risk associated with the capital invested

7.

Suppliers & Other Trade Creditors

a)

Ability of the business to pay for the items purchased

 

b)

Pay taxes

c)

Regulate the activities of the business

d)

Ability of the business to maintain the products and services required

 

8.

Governments & their Agencies

a)

Pay taxes

b)

Regulate the activities of the business

c)

Ability of the business to pay for the items purchased

d)

Ability of the business to pay for loans as well as interest

9.

Customers

a)

Ability of the business to maintain the products and services required

b)

Contribution to local economy

c)

Corporate social responsibility

d)

Pay taxes

10.

 

Public

a)

Contribution to local economy

b)

Corporate social responsibility

c)

Pay taxes

d)

Regulate the activities of the business

11.

Managers

a)

Measurement of the achievement of planned goals

b)

Efficiency and effectivity of persons with authority and responsibility in terms of the implementation of action plans

c)

Direction of the company towards its profitability and sustainability

d)

internal users

12.

Board of Directors

a)

Direction of the company towards its profitability and sustainability

b)

Efficiency and effectivity of persons with authority and responsibility in terms of the implementation of action plans

c)

Measurement of the achievement of planned goals

d)

internal users