GO4W-NQNBEE
123. Principles of personal ethical behavior include
a. integrity.
b. respect for others.
c. fairness.
d. all of these.
ANSWER: d
Chapter 1
Copyright Cengage Learning. Powered by Cognero. Page 68
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.1-4 - LO: 01.04
NATIONAL STANDARDS: United States - BUSPROG - Ethics
STATE STANDARDS: United States - v1 - ACBSP-APC-26 - Management Functions
United States - v1 - AICPA-01 - BB-Industry
United States - v1 - IMA-16 - Business Applications
KEYWORDS: Bloom's - Remembering
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:26 AM
DATE MODIFIED: 10/7/2016 9:26 AM
QUESTION ID: JFND-GO33-GINU-1TBW
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CTTU-Y3DF-GCHD-Q3DD-8Y41-4CUR-GRH1-43UR-GO4N-43UG-
GOHN-43JW-GAHU-1CTT-GIDI-GWN8-EPRW-EMJI-GE5U-OA3Z-CCAD-Q3T3-GRSU-
1AJS-CESU-RP5N-GOSU-1PDG-GYSS-RCTT-GC4D-NC5N-E7JI-YT4D-JFNN-4OTI-
GO4W-NQNBEE
124. Which of the following are standards of ethical conduct for management accountants?
a. Perseverance and creativity
b. Determination and respect for others
c. Discipline, confidence, competitive, and observance
d. Competence, confidentiality, integrity, and resolution and credibility
ANSWER: d
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.1-4 - LO: 01.04
NATIONAL STANDARDS: United States - BUSPROG - Ethics
STATE STANDARDS: United States - v1 - ACBSP-APC-26 - Management Functions
United States - v1 - AICPA-01 - BB-Industry
United States - v1 - IMA-16 - Business Applications
TOPICS: Bloom's - Remembering
KEYWORDS: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:26 AM
DATE MODIFIED: 1/17/2017 10:51 PM
QUESTION ID: JFND-GO33-GINU-1C1N
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CTTU-Y3DF-GCHD-Q3DD-8Y41-4CUR-GRH1-43UR-GO4N-43UG-
GOHN-43JW-GAHU-1CTT-GIDI-GWN8-EPRW-EMMG-GBTG-CAJ1-CA4G-CPJ1-
CWSU-RAJW-CESS-CA3W-GOSS-N3TZ-8YSU-1PBA-CEHS-CA33-E7JI-YT4D-JFNN-
4OTI-GO4W-NQNBEE
125. Extending the close of the fiscal year beyond December 31 so that some sales of next year are included in the current
year would be a violation of which standard of ethical conduct for management accountants?
Chapter 1
Copyright Cengage Learning. Powered by Cognero. Page 69
a. competence
b. confidentiality
c. conformance
d. all of these
ANSWER: a
POINTS: 1
DIFFICULTY: Moderate
QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.1-4 - LO: 01.04
NATIONAL STANDARDS: United States - BUSPROG - Ethics
STATE STANDARDS: United States - v1 - ACBSP-APC-26 - Management Functions
United States - v1 - AICPA-01 - BB-Industry
United States - v1 - IMA-16 - Business Applications
KEYWORDS: Bloom's - Understanding
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:26 AM
DATE MODIFIED: 10/7/2016 9:26 AM
QUESTION ID: JFND-GO33-GINU-1C1B
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CTTU-Y3DF-GCHD-Q3DD-8Y41-4CUR-GRH1-43UR-GO4N-43UG-
GOHN-43JW-GAHU-1CTT-GIDI-GWN8-EPRW-EMJW-GA3U-QPJT-GHHS-KPJT-CCSU-
EPBW-CRSU-EQJT-GOSU-QQBW-GHSS-KPUR-CJOU-YAUR-E7JI-YT4D-JFNN-4OTI-
GO4W-NQNBEE
126. When a management accountant attends training seminars on new FASB rules, which part of the IMA Code of
Conduct is being observed?
a. competence
b. confidentiality
c. integrity
d. credibility
ANSWER: a
POINTS: 1
DIFFICULTY: Moderate
QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.1-4 - LO: 01.04
NATIONAL STANDARDS: United States - BUSPROG - Ethics
STATE STANDARDS: United States - v1 - ACBSP-APC-26 - Management Functions
United States - v1 - AICPA-01 - BB-Industry
United States - v1 - IMA-16 - Business Applications
KEYWORDS: Bloom's - Understanding
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:26 AM
DATE MODIFIED: 10/7/2016 9:26 AM
QUESTION ID: JFND-GO33-GINU-1CT3
Chapter 1
Copyright Cengage Learning. Powered by Cognero. Page 70
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CTTU-Y3DF-GCHD-Q3DD-8Y41-4CUR-GRH1-43UR-GO4N-43UG-
GOHN-43JW-GAHU-1CTT-GIDI-GWN8-EPRW-EMMG-GFOU-CCBZ-GPTG-CCDR-
CRSU-KQJW-CRSU-Y3MG-GOSS-NP5R-GASS-NCJ1-CO5D-GCJT-E7JI-YT4D-JFNN-
4OTI-GO4W-NQNBEE
127. Altering dates of shipping documents of next January's sales to record them as sales in the current year would be a
violation of which standard of ethical conduct for management accountants?
a. competence