객관식
In the context of accounting organizations, the number of people reporting directly to a given manager refers to:
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1. Introduction to Accounting
Types of Accounting
객관식
Which type of accounting should account for fixed, variable, intermittent, and discretionary expenses based on income?
A
Forensic Accounting
B
Managerial Accounting
C
Tax Accounting
D
Financial Accounting
검증된 단계별 안내1
Understand the types of accounting mentioned in the problem: Forensic Accounting, Managerial Accounting, Tax Accounting, and Financial Accounting. Each has distinct purposes and focuses.
Recognize that the question is asking about accounting that deals with fixed, variable, intermittent, and discretionary expenses based on income. These terms are typically associated with internal decision-making and budgeting processes.
Recall that Managerial Accounting is primarily concerned with providing information to internal stakeholders (e.g., managers) for planning, controlling, and decision-making purposes. It often involves analyzing costs and expenses, including fixed, variable, intermittent, and discretionary expenses.
Contrast Managerial Accounting with the other types mentioned: Forensic Accounting focuses on investigating financial discrepancies, Tax Accounting deals with compliance and preparation of tax returns, and Financial Accounting focuses on external reporting of financial statements.
Conclude that Managerial Accounting is the correct type of accounting for analyzing and accounting for fixed, variable, intermittent, and discretionary expenses based on income, as it is designed to support internal management decisions.
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