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Your reading material mentions the use of a paper-printing calculator mainly as
time saver that makes importing faster than using other types of calculators
way to shortcut record keeping duties
way to make it easier to spot and fix input errors
way of documenting bookkeeping workload
Your reading material estimates that knowledge of technical aspects of accounting is about __% of what it takes to succeed as a practicing accountant.
25
50
75
90
Your material highlights the importance of flexibility and cooperation for accountants mainly because__________.
accountants face frequent opposition
accounting is a service profession
accounting is an integral element of progression
accounting rules and standards are always changing.
Your reading material compares accountants to Brinks guards with specific regard to which aspect of an accountant's role and function?
protection
authority
vulnerability
status
The advent of computer accounting has done all of the following EXCEPT ________.
make it easier to generate accounting reports.
help spot errors and inconsistencies.
reduce the amount of arithmetic accountants do in their heads on a routine basis.
reduce or eliminate the need to teach manual accounting procedures.
According to your reading material, how do accountants contribute to competitiveness?
providing marketing advice
encouraging growth
helping to set effective prices
implementing corporate policies
Your reading material presents a paragraph on "Education" with specific regard to the ________.
strict educational requirements for becoming an accountant
role of the accountant in verifying the educational backgrounds of prospective staff members
role of the accountant in helping clients to understand the need for certain policies and procedures or policies
effects of increased public education standards on the public's perception of the role of the accountant
What is the main contribution of accounts to troubleshooting corporate problems?
disciplining staff members
freeing up funds for improvements
high potential weaknesses from prospective investors
putting numbers to problems
People who believe that accountants ________ are mistaken.
work in isolation
work with numbers
are cautious and conservative by professional nature
must have a high level of self-discipline
Your reading material identifies six major accounting values. Which of the following is NOT one of these six?
confidentiality
competitiveness
conformity
When your reading material refers to accountants as being Cut From a Different Cloth as compared with most business people and ordinary citizens, this statement mainly refers to an accountant's ________.
personal values
work habits
love of working with numbers and details
independent and self-sufficient work style
Accountants should NEVER engage in guesswork about any of the following EXCEPT ________.
future predictions
cash reserves
tax rates
the accountant should never engage in guesswork - period.
Accountants protect themselves from liability and their work mainly by ________.
signing employment contracts that limit their responsibility
relying on someone else to check their work
following detail control procedures precisely and without exception
refusing to offer opinions
Your reading material indicates that an accountant's duty of accuracy is ________.
unconditional
limited by the resources available for verification
limited by time constraints
limited by failings or errors of subordinates
Your reading material explains that the reason most people have in the aversion to preparing tax returns is that they ________.
they are afraid of owing money
are not good at arithmetic
resent taxation as a matter of principle
begrudge the time it takes for thorough and accurate results
An accountant's signature is best viewed as ________.
made on behalf of the company rather than the accountant
an indication that the material has been prepared by some authorized person in the accounting department
an indication that the accountant has personally prepared or personally verified the signed document
an indication that the accountant approves of the company's policies and practices that have led to the numbers conveyed in the document
When people falsely think of accounting as merely "bean counters", what aspect of an accountant's role are they most failing to understand and appreciate?
proactive role in budgeting, planning and process control
use of computers
supervision of staff
role in interpreting tax law and filing tax returns
Changes in the government requirements from year to year are most likely to affect the accountant's ability to maintain which of the following accounting values?
accuracy
efficiency
According to your reading material, "________ are the bane of bookkeepers and accountants."
Uncooperative clients
Government regulations
Financial losses
Mistakes
Based on your reading material, a person who compared an accountant to a priest would most likely be referring to ________.
performing set rituals
a strict ethic of confidentiality
leadership qualities
pursuing a lifelong career
