ACC 557 TUTOR Motivated Minds/acc557tutor.com ACC 557 TUTOR Motivated Minds/acc557tutor.com | Page 9

1- The United States and the international standard-setting environment are primarily driven by meeting the needs of tax authorities. investors and creditors. academic researchers. central government planners 2- - If the retained earnings account increases from the beginning of the year to the end of the year, then net income is less than dividends. a net loss is less than dividends. the company must have sold stock. net income is greater than dividends 3- -If an individual asset is increased, then there must be an equal decrease in a specific liability. there must be an equal decrease in stockholders’ equity. there must be an equal decrease in another asset. any of these is possible 4-The accounting process is correctly sequenced as identification, recording, communication.