12.07.2015 Views

Financial Reporting and Ethics - The Institute of Chartered ...

Financial Reporting and Ethics - The Institute of Chartered ...

Financial Reporting and Ethics - The Institute of Chartered ...

SHOW MORE
SHOW LESS
  • No tags were found...

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

SOCIAL AND ENVIRONMENTAL ISSUES IN ETHICSB. II, III <strong>and</strong> IVC. I, III <strong>and</strong> IVD. II <strong>and</strong> III onlyE. I <strong>and</strong> III only3. A company caters for its environmental impact in theA. trading account.B. pr<strong>of</strong>it <strong>and</strong> loss account.C. appropriation account.D. financial statements.E. cashflow statements.4. Environmental accounting may answer forI. effluent discharges.II. income received.III. income expended.A. I onlyB. II onlyC. III onlyD. I <strong>and</strong> IIE. I <strong>and</strong> III5. Environmental accounting assists companies inI. determining prices.II. controlling overheads.III. capital budgeting.A. II <strong>and</strong> IIIB. I, II <strong>and</strong> IIIC. I <strong>and</strong> IID. I <strong>and</strong> IIIE. I only12.13.2 SHORT ANSWER QUESTIONS1. In social <strong>and</strong> environmental management, the reduction <strong>of</strong> resources,energy utilisation <strong>and</strong> waste production is the concept <strong>of</strong> _______________2. Corporate social responsibility is also known as ____________________citizen.3. What is another name for ‘Total Cost Assessment?’4. What is the technique which seeks to optimise the use <strong>of</strong> cost?5. Sustainable Accounting broadens by concerning itself with more than_______________________ issues.Refer to Suggested Solutions in Appendix I, Page 263.261

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!