To Whom Do the Accounting Codes of Professional Conduct (Either

question 30

Multiple Choice

To whom do the accounting codes of professional conduct (either the state board of public accountancy or AICPA) apply?

• A) Those CPAs in public accounting only.
• B) Those CPAs in industry, government, and education.
• C) Those CPAs in public accounting, industry, government, and education.
• D) Those CPAs in public accounting, doing auditing and taxation.

Recognize the role and importance of ethics and codes of ethics in organizational behavior.

Comprehend the principles of corporate social responsibility (CSR) and its impact on organizational strategy.

Identify the risks and consequences faced by whistleblowers.

Understand the difference between moral, amoral, and immoral leadership in the context of ethical organizational behavior.

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Definitions:

Manufacturing Overhead

All manufacturing costs that are not directly associated with the direct labor or direct materials used in production.

Schedule of Cost

A detailed statement outlining the various components of total cost, including direct and indirect costs, used for analysis, planning, and control.

Goods Manufactured

The complete units of product that have been produced within a certain period of time.

Overapplied Overhead

A condition in which the overhead costs assigned to manufacturing exceed the real overhead costs that were incurred.