17. Comparing dividends per share and earnings per share indicates the extent to which earnings are being retained for use in operations. A. True B. False 18. The Lessor is the party to whom the rights to use an asset are granted. A. True B. False 19. Which of the following is not a benefit of Managerial Accounting? A. Provides the cost of manufacturing a product B. Produces financial statements for external parties C. Analyzes potential efficiencies from automation D. Analyzes how many units need to be sold to cover expenses 20. The type of Managerial Accounting that focuses on social and environmental impacts is known as: A. Profitability B. Sustainability C. Solvency D. Liquidity 21. A business that does not implement effective quality checks, fails in which step of the Management Process: A. Planning B. Directing C. Controlling D. Decision Making 17. Comparing dividends per share and earnings per share indicates the extent to which earnings are being retained for use in operations. A. True B. False 18. The Lessor is the party to whom the rights to use an asset are granted. A. True B. False 19. Which of the following is not a benefit of Managerial Accounting? A. Provides the cost of manufacturing a product B. Produces financial statements for external parties C. Analyzes potential efficiencies from automation D. Analyzes how many units need to be sold to cover expenses 20. The type of Managerial Accounting that focuses on social and environmental impacts is known as: A. Profitability B. Sustainability C. Solvency D. Liquidity 21. A business that does not implement effective quality checks, fails in which step of the Management Process: A. Planning B. Directing C. Controlling D. Decision Making