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Test your basic knowledge |
Corporate Governance
Start Test
Study First
Subject
:
business-skills
Instructions:
Answer 27 questions in 15 minutes.
If you are not ready to take this test, you can
study here
.
Match each statement with the correct term.
Don't refresh. All questions and answers are randomly picked and ordered every time you load a test.
This is a study tool. The 3 wrong answers for each question are randomly chosen from answers to other questions. So, you might find at times the answers obvious, but you will see it re-enforces your understanding as you take the test each time.
1. A legal entity (usually a limited company of some type or - sometimes - a limited partnership) created to fulfill narrow - specific or temporary objectives. SPE's are typically used by companies to isolate the firm from financial risk. A company w
Current Asset
Special Purpose Entity (SPE)
Legal responsibility of a Director
An accounting practice developed to help establish reasonable value to be placed on tangible and in-tangible assets.
2. As old as ownership of Property - the notion and practice of absentee 'Owners' delegating responsibility for the management of property and money based assets to an 'Agent' for safe keeping and supervision.
Shareholders
Stewardship
Executive Director
Directors (Managing director)
3. For example - UK legislation says that directors have a 'fiduciary duty' to act in the best interests of the owners of the enterprise - the précis nature of this duty is not defined (Neale & McElroy 2004
Legal responsibility of a Director
Non-current asset
Financial reporting duties of a Director of a firm
Creditors
4. The person responsible for the financial corporate governance. Normally smaller businesses has a Chief Financial Officer
Liabilities
The Board of directors
An accounting practice developed to help establish reasonable value to be placed on tangible and in-tangible assets.
Chief Financial Officer
5. Agents of a stewardship
Statutory Accounts
Debtors
Directors (Managing director)
Directors as Shareholders
6. The group of the directors responsible for governing the company on behalf of the shareholders.
Chairman of the Board of Directors
Corporate Governance
The Board of directors
Non-current asset
7. Under the Companies Acts the company must file annual accounts at Companies House for public record. According to the size and status of the company i.e. Private or Public - large - medium or small company as defined by the Companies Act - the ext
Statutory Accounts
Remuneration / Compensation Committee
Directors (Managing director)
Accruals
8. Stuff owned and valued more than 12 months ago
Current Asset
Non-current asset
Stewardship
Accruals
9. Stuff owned and valued within the last 12 months
Current Asset
tangible asset
Special Purpose Entity (SPE)
Accruals
10. Shareholders expect Directors to act in their best interests and select suitable investment strategies. Two extreme positions may be considered:
Directors (Managing director)
Directors as Shareholders
External Auditors
The Board of directors
11. People who owe you money
Accruals
Stewardship
Liabilities
Debtors
12. A Function on the Board for administering the proper proceedings of the Board of Directors.Also ensures the company operates within the relevant legislation - principally the Companies Acts.May have a legal or financial background.
Shareholders
Directors (Managing director)
Company Secretary
tangible asset
13. Stuff that the company invested into which holds value; e.g. : research - patent/warrant - license - logo
Company Secretary
Directors (Managing director)
Directors as Shareholders
Intangible assets/items
14. Public Office Independent Accountants who Audit or Inspect the Company Accounts to provide a statement that they are a 'True and Fair view' of the Companies business at the date of audit. The Auditors are nominated by the Directors but voted into off
External Auditors
Accruals
Financial reporting duties of a Director of a firm
Stewardship
15. The Shareholders must have trust in the Directors - Chairman and Auditors of their company. Debt Holders - the Banks - Business Creditors provide funds to corporate business on the basis of Trust and Contract - relying heavily on the mechanisms o
Mutual Trust
Corporate Governance
An accounting practice developed to help establish reasonable value to be placed on tangible and in-tangible assets.
Current Asset
16. Revenue or expense amounts that have been accumulating for the business but have not been recorded in the journal(s).
Accruals
Directors as Shareholders
Company Secretary
Remuneration / Compensation Committee
17. People who lend money
The Board of directors
Creditors
Liabilities
Remuneration / Compensation Committee
18. The amount owed to Creditors is normally certain i.e. what is invoiced -
Ways problem can occur in a firm
Directors (Managing director)
Liabilities
Legal responsibility of a Director
19. Stuff having a physical existence - things that you can 'touch'
Legal responsibility of a Director
tangible asset
Mutual Trust
Remuneration / Compensation Committee
20. What is a 'A True and Fair View' in Corporate Governance?
Statutory Accounts
Executive Director
An accounting practice developed to help establish reasonable value to be placed on tangible and in-tangible assets.
Directors (Managing director)
21. 1) the director should abide to their legal duties towards the members of the firm. 2) provide audited financial report to provide 'true and fair view' of the accounts - 3) engage in discussions with non-exec directors - 4) provide internal audit t
Financial reporting duties of a Director of a firm
Mutual Trust
Directors (Managing director)
The Board of directors
22. Engaged in the daily business of the company - normally - is also a a shareholder.
Chairman of the Board of Directors
Liabilities
Executive Director
Directors (Managing director)
23. In large corporations the Remuneration Committee is responsible for setting the Directors' remuneration and Incentive schemes. It is important that the committee has a high degree of independence and as such they should include a significant proporti
Chief Financial Officer
Financial reporting duties of a Director of a firm
Remuneration / Compensation Committee
Current Asset
24. Owners of a stewardship
Intangible assets/items
Ways problem can occur in a firm
Chairman of the Board of Directors
Shareholders
25. Direct fraud - Mismanagement - mistake or error by Board of directors - or Off balance sheeting items to help the board of directors to achieve their bonuses
The Board of directors
Executive Director
Statutory Accounts
Ways problem can occur in a firm
26. 'Chairs the Board but should not be an Executive Director - should be independent and has the duty to ensure the matters of the Board are undertaken in a correct manner.
Chairman of the Board of Directors
An accounting practice developed to help establish reasonable value to be placed on tangible and in-tangible assets.
The Board of directors
External Auditors
27. The set of processes - customs - policies - laws - and institutions affecting the way a corporation (or company) is directed
Chief Financial Officer
Corporate Governance
Directors (Managing director)
Remuneration / Compensation Committee