객관식
Which of the following statements is true of a discretionary system of determining bonuses?
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1. Introduction to Accounting
Types of Accounting
객관식
Which of the following is NOT a type of accounting?
A
Managerial accounting
B
Contractual damages accounting
C
Financial accounting
D
Tax accounting
검증된 단계별 안내1
Step 1: Understand the types of accounting listed in the problem. Managerial accounting, financial accounting, and tax accounting are all recognized branches of accounting, each serving specific purposes.
Step 2: Managerial accounting focuses on providing internal reports and analysis to help management make decisions. It is used within organizations for planning, controlling, and decision-making.
Step 3: Financial accounting involves preparing financial statements (e.g., income statement, balance sheet, cash flow statement) for external stakeholders such as investors, creditors, and regulators. It adheres to standardized principles like GAAP or IFRS.
Step 4: Tax accounting deals with preparing tax returns and ensuring compliance with tax laws. It focuses on calculating taxable income and understanding tax regulations.
Step 5: Contractual damages accounting is not a recognized type of accounting. It refers to a legal concept rather than an accounting discipline, making it the correct answer to the question.
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