객관식
Which of the following is least likely to be kept as part of one’s financial records?
179
views
1. Introduction to Accounting
Types of Accounting
객관식
Which of the following is primarily concerned with the preparation and analysis of financial statements for external users such as investors and creditors?
A
Tax Accounting
B
Financial Accounting
C
Cost Accounting
D
Managerial Accounting
검증된 단계별 안내1
Understand the purpose of each accounting type: Tax Accounting focuses on compliance with tax laws, Cost Accounting deals with cost measurement and control, Managerial Accounting aids internal decision-making, and Financial Accounting is concerned with preparing financial statements for external users.
Identify the key users of financial statements: External users such as investors, creditors, and regulatory agencies rely on financial statements to assess the financial health and performance of a company.
Recognize the primary goal of Financial Accounting: It aims to provide accurate, standardized, and transparent financial information to external stakeholders.
Compare the options provided in the question: Tax Accounting, Cost Accounting, and Managerial Accounting are not primarily focused on external users but rather on compliance, cost control, and internal decision-making, respectively.
Conclude that Financial Accounting is the correct answer because it is specifically designed to prepare and analyze financial statements for external users like investors and creditors.
관련 영상
관련 실천
