1. In financial accounting, an emphasis and focus is considered as
a) communication oriented
b) bank oriented
c) future oriented
d) past oriented
2. In value chain analysis, selling and promotion to prospective customers is classified as
a) researching
b) marketing
c) acquaintance
d) usefulness
3. In value chain analysis, delivery of services or products to end customers is classified as
a) resource research
b) market research
c) utilization
d) distribution
4. An implementation of planning decisions and evaluating performance is classified as
a) control
b) evaluation
c) deciding
d) performing
5. Continuous pressure of reducing cost of products to be sold is classified as
a) supply efficiency
b) material affectivity
c) processing effective
d) cost and efficiency
6. In value chain analysis, coordination, acquiring and assembling of resources to produce a product is classified as
a) resourcing
b) value acquiring
c) production
d) value acquaintance
7. Examining of past performance, exploring alternative and planning future is
a) learning
b) alternating
c) examining
d) deciding
8. Time that a company takes to create and produce a new product is classified as
a) management factor
b) time factor
c) customer factor
d) chain factor
9. Purpose of management accounting is to
a) past orientation
b) help banks make decisions
c) help managers make decisions
d) help investors make decision
10. An accounting approach, in which expected benefits exceed expected cost is classified as
a) benefit approach
b) cost approach
c) cost-benefit approach
d) accounting approach