Question 1 Which of the following words DOES NOT describe a main focus of management accounting?A. PlanningB. ControlC. ExternalD. Decision-makingQuestion 2CIMA defines management accounting as:“The application of the principles of accounting and financial management to create, protect,preserve and increase value for the _________________ of for-profit and not-for profitenterprises in the public and private sectors”.A. AuditorsB. StakeholdersC. OwnersD. CustomersQuestion3Which of the following statements are true?1. The main role of the management accountant is to produce financial accounts2. Management accountants always work within the finance function3. Management accountants always work in partnership with business managersA. 1 and 2 onlyB. 2 and 3 onlyC. 1 and 3 onlyD. None of the above.Question4Which of the following words complete the statement below?____________ accounts are prepared for external stakeholders.Management accounts are prepared for _____________ stakeholders.A. Shadow, InternalB. Financial, InternalC. Financial, ExternalD. Internal, Budget
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