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1.The qualitative characteristics of financial information
Which accounting concept should be considered if the owner of a business takes goodsfrom inventory forhis own personal use?
A.The fair presentation concept
B.The accruals concept
C.The going concern conce
D.The business entity concept
2.The context and purpose of financial reporting
Which of the following statements is/are true?
A.The directors of a company are ultimately responsible for the preparation offinancial statements, even if the majority of the work on them is performed bythe finance department.
B..If financial statements are audited, then the responsibility for those financialstatements instead falls on the auditors instead of the directors.
C.There are generally no laws surrounding the duties of directors in managing theaffairs of a company.
