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Which of the following accounting concepts means that similar items should receive a similar accounting treatment?

A

Going concern

B

Accruals

C

Matching

D

Consistency

Which of the following are the goals of macroeconomic policy?

1 Encouraging economic growth

2 Low unemployment

3 Achievement of a balance between exports and imports

4 Achieving zero inflation

A

1 and 2

B

2 and 3 

C

2, 3 and 4

D

1, 2 and 3

Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 Accuracy

Which of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for

Financial Reporting?

A

1 and 2 only

B

2 and 4 only

C

3 and 4 only

D

1 and 3 only

Which of the following is an example of cyclical unemployment?

A

The entry of school leavers into the labour pool each year

B

Lay-offs among agricultural labourers in winter

C

Automation of ticketing services in tourism

D

Recession in the building industry

Which ONE of the following statements describes faithful representation, a qualitative characteristic of faithful representation?

A

Revenue earned must be matched against the expenditure incurred in earning it

B

Having information available to decision-makers in time to be capable of influencing their

decisions.

C

The presentation and classification of items in the financial statements should stay the same

from one period to the next.

D

Financial information should be complete, neutral and free from error

A surplus on the balance of payments usually refers to a surplus or deficit on the account.Which word correctly complete this statement?

A

Current

B

Capital

C

Financial

Listed below are some comments on accounting concepts.1 Financial statements always treat the business as a separate

entity.2 Materiality means that only items having a physical existence may be recognised as assets.3 Provisions are

estimates and therefore can be altered to make the financial results of a business more attractive to investors.Which, if any,

of these comments is correct, according to the IASB's Conceptual Framework for Financial Reporting?

A

1 only

B

2 only

C

3 only

D

None of them

 Northland, Southland, Eastland and Westland are four countries of Asia. The following economic statistics have been produced for the year 2007.


​​​​​​​

Which country experienced stagflation in the relevant period?

A

Northland

B

Southland

C

Eastland

D

Westland

Which of the following statements about accounting concepts and the characteristics of financialinformation are correct?

1 The concept of accruals requires transactions to be reflected in the financial statements once the cash or its equivalent is

received or paid.

2 Information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of

the financial statements.

3 Based on faithful representation, it may sometimes be necessary to exclude material information from financial statements

due to difficulties establishing an accurate figure.

A

1 only

B

1 and 2 only

C

2 only

D

2 and 3 only

____economic growth is determined by supply-side rather than by demand side factors.Which word correctly completes this statement?

A

 Actual

B

Potential

C

National