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ACAMS Practice Questions
Accounting Cycle and Classifying Accounts
Accounting For Managers
Accounting for Merchandising Activities
Accounting for Pensions
Accounting Information Systems
Activity Based Costing
Adjusting Accounts for Financial Statements
Advanced Business Economics
Advertising and Public Relations
Advertising and Sales Promotion
An Overview of International Business
Analysis and Forecasting Techniques
Analyzing and Recording Transactions
Asset Demand and Supply under Uncertainty
Auditing and Attestation
Behavioral and Allied Sciences
Bonds and Long Term Notes Payable
Business Analytics & Technology Management Chapter 2
Business Analytics & Technology Management Chapter 3
Business Analytics & Technology Management Chapter 4
Business Analytics & Technology Management Chapter 5
Business Analytics & Technology Management Chapter 6
Business and Company Law
Business Ethics and Governance
Business Ethics Exam
Business Law Study guide
Business Organisations and Environment
Business organization and systems
Business Process Performance
California Real Estate
Capital Budgeting and Managerial Decisions
Changes in Accounting Principles
Changing Marketing Environment
Consolidated Financial Statements
Corporate and Business Law
Cost Accounting Final exam
Cost Accumulation Systems
Cost Allocation Techniques
Cost and Managerial Accounting
Cost of Capital
Cost Terms and Classifications
Cost Volume Profit Analysis
Currency Exchange Rates
Customer Relationships and Value
CVP Analysis and Marginal Analysis
Debt and Bankruptcy
Decision Makers Household Sector
Demand for Money
Derivative Instruments and Hedging Activities
Dividends, Shares, and Income
Employee Training and Development
Environments of Business
Essence of Management
Ethical and Professional Standards
Ethics and Social Responsibility
Ethics for Management Accountants
External Financial Statements and Revenue Recognition
Federal Securities Acts
Financial and the Nonfinancial Sectors
Financial Decision Making
Financial Intermediaries and Financial Markets
Financial Markets and Securities Offerings
Financial Statements and Accounting Transactions
Flexible Budgets and Standard Costs
Florida Real Estate MCQs
Fundamental Accounting Principles
Global Marketing and World Trade
Governmental Accounting State and Local
Human Resource Management
Human Resource Management HRM
Human Resource Planning
Importance of Business Economics
Insurance and Risk Management
Integrated Marketing Communications and Direct Marketing
Interactive Marketing and Electronic Commerce
Internal Auditing and Systems Controls
Internal Control and Cash
Interpersonal and Organizational Communication
Introduction to Business
Introduction to Human Resource Management
Introduction to Human Resources Assessment
Investment Risk and Portfolio Management
Job Order Costing
Long Term Investment
Long Term Securities
Management and Cost Accounting
Managerial Accounting Concepts and Principles
Managing Organizational Change
Managing Production and Operations
Managing Products and Brands
Market Segmentation Targeting and Positioning
Marketing and Corporate Strategies
Marketing Channels and Wholesaling
Master Budgets and Planning
Mergers and Acquisitions
Money and Banking
Not For Profit Accounting
Organization and Operation of Corporations
Organizational Behavior Essentials
Organizational Markets and Buyer Behaviour
Organizational Structure and Design
Personal Selling and Sales Management
Principles and Practices of Management
Production and Operations Management
Profitability Analysis and Analytical Issues
Profitability Analysis and Decentralization
Property Plant and Equipment
Reporting and Analyzing Cash Flows
Reporting and Analyzing Receivables
Responsibility Accounting and Performance Measures
Risk and Procedures for Control
Service Department Costing
Short Term Financing
Short Term Investment
Standard Costs and Variance Analysis
Statement of Cash Flow
Statement of Comprehensive Income
Statement of Financial Position
Stock Market and Stock Prices
Strategic Marketing Process
Structure of Interest Rates
Supply Chain and Logistics Management
System Analysis and Design
Texas Real Estate
The Management Challenge
Total Quality Management
Understanding Exchange Rates
Understanding Interest Rates
Understanding Interest Rates Determinants
Which of the following is a for-profit organization?
A social enterprise
A government department
A stakeholder's role in a company is best described as...
One of influencing the company
One of being owed money by the company
One of ownership of the company
One of influencing the company and being influenced by the company
Entrepreneurs value all but which of the following?
Ability to raise funding
A complex regulatory framework
Efficient communications systems
The franchise arrangement offers the entrepreneur which one of the following benefits?
The attraction of a well-known brand
Complete control of the business
Why is limited liability an attractive principle for the business person?
The owner of company shares is liable only up to the amount invested
It is a means of avoiding tax
It is a means of avoiding paying off debts
The owner of company shares is not liable for debts of the business
Which one of the following is a privatized company?
A public limited company in which the government has shares
A former government agency that has been floated off as a company into the private sector
A private company that carries out government contracts
A government department that uses private-sector services
Which one of the following characterizes a private company?
Disclosure requirements more onerous than those pertaining to a public company
Its shares can be freely traded
It is usually dominated by a few insiders
It is only suitable for small companies
A shareholder is entitled to all but which one of the following?
To attend the annual general meeting (AGM)
To receive a dividend if one is declared
To have a say in the running of the business
To be called a 'member' of the company
Which of the following business functions occurs in every business, however small?
Human Resource Management (HRM)
Research & Development (R&D)
The multinational enterprise (MNE) is characterized by all but which one of the following attributes?
It is able to co-ordinate activities of affiliates globally
It has ownership stakes in key strategic businesses
It is invariably a public company
It adapts to new markets
Which one of the following is a principle of good practice in corporate governance?
Appoint a number of non-executive directors
Adopt a dual-class share structure
Appoint a CEO who has been with the company a long time
Promote the interests of dominant shareholders
The collapse of which company led to the enactment of the Sarbanes-Oxley Act in the US?
Royal Bank of Scotland (RBS)
Which one of the following is intellectual property (IP)?
Which one of the following sets of goals best describes the sustainable business?
Promoting environmental protection, societal well-being and human rights
Obeying the law, paying taxes and adhering to national environmental law
Complying with national law, giving to charity and maximizing shareholder value
Paying the minimum wage, obeying the law and building innovative capacity
The company that shifts production from its home country to a country where costs are much lower faces criticism for all but which one of the followin...
The move adversely affects stakeholders in the home country
The company is putting profits before communities
The company is acting unethically
The company is likely to be criticized by shareholders
To turn Tesco around, Lewis did all of the following except:
Close unprofitable stores
Build 49 new stores
Which on of the following is not a reason for Tesco's decline?
Breach of industry codes of conduct
Competition from Wal-mart
Negative media attention
Which of the following is not a change in consumer behavior?
More consumers are shopping at discount stores
More consumers are shopping at up-market grocers
Consumers are shopping at large stores
Consumers prefer to shop more often and buy less
The value chain is defined as...
Networks of suppliers co-ordinated by an MNE
Co-ordinated stages of production of a product, from sourcing through to distribution
Sourcing of raw materials from the most advantageous location
Co-ordination of affiliate companies by the MNE
Which one of the following most accurately characterizes the globalization of markets in consumer products?
Selling a standard product in all markets
Launching new products at the same time in all markets
Pricing products the same in all markets
Adapting products to national markets, based on local consumer preferences
Advocates of 'hyperglobalization' point to all but which one of the following phemonena?
The breaking down of borders between countries
The spread of market values globally
The persistence of national cultures
The empowerment of individuals
Which one of the following is not a process associated with globalization?
Interdependence of countries in the global economy
National governments controlling national markets
Interconnectedness facilitated by new technology
Global financial flows
Which one of the following describes the economies of poor developing countries?
Focus on primary production, notably agriculture and natural resources
Extensive industrialization and growing service sector
Focus on service sector and high-tech manufacturing
Concentration on industrial development, especially low-cost manufacturing
The UN Human Development Index takes in three criteria, which are...
Wealth, industrial output and level of education
Economic indicators, health and education
Employment, health and education
Economic indicators, education and infrastructure
Which one of the following describes a 'transition' economy, according to the UN?
Making the transition from agriculture to manufacturing industries
Making the transition from communist government to democracy
Making the transition from colonialist government to independent institutions
Making the transition from planned economy to market economy
Which pair of emerging markets have enjoyed economic growth based mainly on exploiting natural resources?
India and Indonesia
Brazil and Russia
China and Indonesia
South Africa and China
Which one of the following is a 'pull' factor encouraging companies to internationalize?
High costs in the home market
Stagnant sales in the home market
Large potential markets in emerging economies
High wages in the home country
All but which one of the following is an advantage of greenfield FDI?
New manufacturing site
Government incentives in the host country
Access to low-cost labour
Little prospect of immediate profits
Production under licence has been particularly prevalent in the manufacturing of consumer products such as smartphones. Why?
Global brand owners look for cheap labour above all other criteria
Large-scale manufacturers in low-cost countries are able to deliver large orders quickly
Manufacturing consumer devices benefits from migrant labour
Countries with low-cost labour seek to attract investors
The sovereign wealth fund is important in the global economy because...
It invests state funds in companies globally, and is in a position to shape those companies’ strategies
It has lots of money
It helps the country's rulers to generate more wealth for themselves
It is subject to political influence
What are the three sets of advantages in the theory of the OLI paradigm?
Location, technology and ownership
Ownership, location and internalization
Internationalization, technology and markets
Location, markets and supply chains
Which one of the following is a negative aspect of FDI from the perspective of a developed country whose companies outsource manufacturing?
Its consumers enjoy cheap consumer products
The country loses manufacturing jobs
Increased profits flow to the country's large companies
The companies can reach more consumers in global markets
Spillover effects of FDI benefit host countries because...
The foreign investor always hands over its technology to host companies
The foreign investor seeks to preserve its IP
The host country always requires the foreign investor to transfer technology
The local workers can absorb technology from the foreign investor’s operations
What percentage of Zara's products are made in Spain, Portugal, Morocco and Turkey?
Which of the following is not a major driver of sales for Zara?
Location in high profile shopping areas
Zara store managers
Which of the following is not key for the success of fast fashion?
Responsiveness to consumer demand
Which one of the following best describes the foundation of ethics?
Respect for community
Respect for the individual human being
Respect for authority
Respect for the state
Utilitarian theories focus on all but which one of the following?
The self-interested individual
The aggregate of individual goods
Kant's theory of the categorical imperative focuses on which of the following?
Treating people as ends, and not means to an end
The maximum happiness of the greatest number
The Universal Declaration of Human Rights (UDHR) is considered authoritative in international law for what reason?
It articulates a comprehensive view of human rights
It is a treaty
It is agreed by all states
It dates from 1948
Which of the following is an 'absolute' right?
Freedom of speech
The right not to be tortured
Freedom of religion
Freedom of association
Which one of the following comes within the category of economic and social rights?
Freedom of speech
The right to work
Freedom of movement
Freedom of religion
Which one of the following describes the duty to take reasonable care?
Doing everything possible to avoid causing harm to others
Doing as much as others in the industry do to avoid accidents
Doing as much as a reasonable person would do to avoid causing harm
Doing as much as the firm can afford to avoid accidents
Labour rights include all but which one of the following?
Right to join a trade union
Right to safe working conditions
Right to negotiate with management of the firm over pay and conditions
Right of employees to have a representative on the board of the firm
The weak interpretation of corporate social responsibility (CSR) consists of which of the following?
Committing the firm to social goals
Making corporate donations to charity
Devising strategies that maximize shareholder value
Abiding by national laws
Carroll's theory of CSR focuses on which of the following sets of obligations?
Economic, social and legal obligations
Economic, legal, ethical and philanthropic obligations
Social, ethical and philanthropic obligations
Economic, environmental and social obligations
Which of the following are secondary stakeholders?
Workers in the company's factories
Suppliers of the company
Customers of the company
Workers in an outsourcing factory making the company’s products
Corporate social performance theory concerns which of the following?
The company's dialogue with shareholders
The company’s social responses in different contexts
The company's social obligations under CSR theory
The company's social values
Environmental, social and governance (ESG) reporting is mandatory in all but which one of the following countries?
Fiduciary duty of directors is owed to which of the following?
The dominant shareholders
The aggregate of shareholders
The company as a whole
The social enterprise serves which of the following purposes?
Which of the following is not one of VW's brands?
The primary cause to VW's malfeasance was which of the following?
The failure of EU officials to investigate the defeat devices
Failure to test new vehicles on roads instead of in labs
Which of the following is not a negative outcome of the VW scandal?
Claw back of 9 billion euros in R&D investments
Increased corporate visability
34% drop in stock price
18 billion in proposed EPA penalties
Which one of the following best describes the cause of environmental degradation?
Industrial development is responsible for all but which one of the following?
Depletion of natural resources
The concept of the 'global commons' can be defined as which of the following?
The high seas
The common environment shared by all on the planet
Obligations owed by all countries
The north and south poles
Emissions of greenhouse gases are increasing most rapidly where?
China and India
Where does climate change have the most damaging impacts?
Disadvantaged communities everywhere
The poorest developing countries
The Kyoto Protocol set a precedent by mandating which of the following?
Setting limits to GHG emissions in the large emerging countries
Setting limits to GHG emissions in developed countries
Setting limits to GHG emissions globally
Setting limits to GHG emissions in developing countries
Why is the 'carbon footprint' a helpful concept in assessing emissions?
It focuses on developed countries
It focuses on low-cost manufacturing
It covers the whole product life cycle
It focuses on the role of consumers
Sustainable consumption is best described as which one of the following?
Using more recyclable products
Buying green products
Investing more in recycling
Changing to less pollutant lifestyles
The continued reliance on coal in China and India is due to which of the following reasons?
Their governments are against measures to reduce emissions
They are not investing in nuclear power generation
Their growth models depend on fossil fuel
Their governments are importing large quantities of coal
Nuclear power raises concerns for all but which one of the following reasons?
Worries following the Fukushima disaster in Japan
The risks of radioactive contamination
The problems of dealing with nuclear waste
The fact that nuclear power has high levels of emissions
Which of the following is included in the Rio principles?
Companies should be liable for environmental damage
There is a link between reducing poverty and sustainable development
The sovereign state is not liable for transboundary pollution
The sovereign state should not be liable for pollution caused by companies in their territory
The Sustainable Development Goals (SDGs) place primary responsibility on which of the following?
All but which one of the following is linked to the spread of genetically-modified (GM) crops in Africa?
Control in the hands of agribusiness
Smallholder dependence on companies
Risks to biodiversity
The promotion of traditional agriculture
Chevron has resisted legal claims that it is liable for environmental damage in Ecuador in all but which one of the following ways?
Denying liability for the activities of Texaco, which it later took over
Denying that oil extraction causes environmental damage
Obtaining a judgment in the US that the case should be heard in Ecuador
Using the ISDS process
The Paris accord requires countries' nationally defined emissions reductions to be monitored by which mechanism?
Review by UN monitors
Stocktaking at defined intervals
Reporting to the climate change panel
Which of the following is not true about Uruguay?
It relies heavily on clean energy
It is the second smallest country in south America
Education is heavily influenced by the catholic church
Smoking has fallen in recent years
Between 2010 and 2015 the following occurred in Uruguay:
Economy grew and inequality grew
Economy shrank and inequality grew
Economy grew and inequality did not grow
Economy shrank and inequality did not grow
Which of the following is not an energy source for Uruguay?
Cultural convergence includes which one of the following phenomena?
Diversity of national cultures
The growth in a ’cosmopolitan’ culture
The existence of distinctive national cultures
National culture is fostered by all but which one of the following?
Sense of national identity
The persistence of many immigrant communities
Which of the following characterizes a business person from a high-context culture?
Giving forthright opinions in a business meeting
Asking direct questions in a business meeting
Expressing views in an ambiguous way
Demanding a written agreement on all contractual issues
All but which one of the following is taking place in language communication?
The rise in numbers of speakers of Chinese languages
The use of English as a second language
The unrivalled dominance of English on the internet globally
The use of English as a cross-cultural means of communication
Religious freedom is recognized in international law as a human right in which document?
The US Bill of Rights
The International Covenant on Civil and Political Rights
The Declaration of Independence
The US Constitution
Which of the following business functions is subject to a system based on Islamic law for application in Islamic contexts?
Banking and finance
In Hofstede's theory of cultural dimensions, power distance signifies which of the following in an organization?
The bosses of the organization feel they own it
A person at the lower end of the organization’s hierarchy feels remote from those at the top
The workers in the organization look on each other as equals
The workers in the organization are invariably poorly treated
Organizational culture is exemplified in all but which of the following ways?
Degrees of formality in the organization
Degrees of empowerment of staff
Application of employment law
Adherence to ethical standards
How is the worker envisaged in Taylor's scientific management?
An empowered member of the organization
A pair of hands
The Fordist factory is characterized by all but which one of the following?
Co-operative industrial relations
Lack of innovation
In what ways did Japanese companies improve on Fordism?
By becoming more flexible and reducing waste
By abolishing trade unions
By introducing more technology
By reducing costs
Human well-being is best described as which of the following?
Ability to access healthcare and adequate food
Ability to enjoy a satisfying life, through health, viable work and educational opportunities
Ability to access adequate food and shelter
Ability to participate in community life
All but which one of the following sectors rely heavily on migrant labour?
The construction industry
Urbanization in poor developing countries is best characterized by which of the following?
Industrial jobs and educational opportunities lacking in rural environments
Poor housing, poor healthcare and shortage of employment
Good housing and improved infrastructure compared to rural areas
Low levels of crime
The number of people over the age of 60 is growing most rapidly in which of these locations?
Which of the following was not apart of McDonalds original strategy?
Based on the case, which of the following was not a criticism of McDonalds employment practices?
Poor working conditions
Lack of health insurence
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