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【正文】 Enterprise. 5 c. Single proprietorship d. Partnership 3. Specialized fields of accounting include: ( ) a. cost accounting b. tax accounting c. governmental and notforprofit accounting d. HR accounting e. international accounting 4. The interested users of financial information include: ( ) a. Banks and other creditors b. Managers c. Stockholders d. Investment advisors e. Governmental agencies 5. Longterm assets can be further classified into: ( ) a. longterm investments b. fixed assets c. intangible assets. d. capital stock 6. The necessary data for preparing the balance sheet 6 and ine statement are accumulated in major categories of ledger accounts including: ( ) a. assets accounts b. liabilities accounts c. owners’ equity accounts d. revenues accounts e. expenses accounts 7. Adjusting entries made to align revenue and expense with the appropriate periods consist of: ( ) a. Apportioning recorded cost to periods benefited. b. Apportioning recorded revenue to periods in which it is earned c. Accruing unrecorded expenses d. Accruing unrecorded revenue e. Merchandise inventory adjustment 8. Assume ending inventory is overstated because some inventory is accidentally counted twice. Which of the statements below regarding this situation is
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