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Cost and Management Accountıng (ENG)

2019–2020 Vize (Ara Sınav) Çıkmış Soruları

  • 20 soru
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0 doğru · 0 yanlış · 20 kaldı
  1. 1

    I. Raw material and supplies inventory

    II. Work in process inventory

    III. Finished goods inventory

    IV. Defective inventory

    Which of the above are items of inventory in manufacturing organizations?

  2. 2

    Which of the following is not certain characteristic of a management accounting system?

  3. 3

    The company used 45.000 TL of thread as an indirect material for the production of jackets. How will the company recognise the cost of the threads used in production?

  4. 4

    Answer the questions 4 - 5. according to the information below.

    Quantity (liters)

    Total Cost

    Beginning Inventory

    1.500

    300.000

    Ending Inventory

    825

    185.625

    Purchases

    7.350

    1.653.750

    Materials Consumed

    ?

    ?

    What is the quantity of the materials available for consuming?

  5. 5

    Answer the questions 4 - 5. according to the information below.

    Quantity (liters)

    Total Cost

    Beginning Inventory

    1.500

    300.000

    Ending Inventory

    825

    185.625

    Purchases

    7.350

    1.653.750

    Materials Consumed

    ?

    ?

    What is the cost of the materials consumed ?

  6. 6

    Company uses 2.000 kgs of rubber Daily as a raw material for the production. Lead time is 2,5 days and the management determined the safety stock level as 750 kgs.

    According to the data, what is the order point for the material?

  7. 7

    The company produces tin containers for food companies. Company produces 720.000 containers monthly. The raw material for the containers are supplied from a supplier and the cost of placing the order is 28,75 TL. The annual cost of storage of one container is 15 TL.

    According to the given data, what is the economic ordering quantity for the containers?

  8. 8

    Which of the following reflects the remuneration system focusing on output that employees produce?

  9. 9

    Overtime premium is normally considered as a component of -------

    Which of the following completes the sentence above­?

  10. 10

    Indirect labor costs incurred in a manufacturing industry are tracked by which of the following accounts?

  11. 11

    Wages paid to employees for unproductive times caused by several ordinary or extraordinary reasons are tracked by which of the following accounts?

  12. 12

    Which of the following refers the deductions from gross pay due to legal enforcements?

  13. 13

    Which of the following is defined as the basis that is used to allocate costs to cost objects?

  14. 14

    I. To provide information for economic decisions

    II. To motivate managers and employees

    III. To measure profitability of investment to external parties

    IV. To justify costs or calculate reimbursement

    Which of the above are objectives of cost allocation?

  15. 15

    Which of the following is defined as the amount that an entity can generate if the normal operating disruptions are considered?

  16. 16

    ------- allocate service department costs to operating departments.

    Which of the following completes the sentence above­?

  17. 17

    Which of the following statements about the reciprocal method is false?

  18. 18

    Which of the following is defined as the collection of cost data in some organized way by means of an Accounting system?

  19. 19

    Which of the following is defined as a mathematical formula used to chart how production costs will change at different production levels?

  20. 20

    ------- can be defined as a cost that includes both fixed and variable cost.

    Which of the following completes the sentence above­?

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