Cost and Management Accountıng (ENG)
Deneme Sınavı Soruları
- 20 soru
- Cevap anahtarı açık: çöz, sonucunu gör
- 1
I. The choice of a single or a dual charging rate
II. The use of budgeted versus actual support department costs
III. The process for allocating support department costs to operating departments
Which of the issues above must be considered while calculating the charging rate?
- 2
Which of the following is directly recognized as an expense without being included in the manufacturing cost?
- 3
The inventory movements of the raw material in March of a manufacturing company are as follows:
Date of Purchase
Transaction
Quantity (liters)
Unit Cost
Total Cost
1 March
Beginning Inventory
700
600
12 March
purchase
800
650
420.000
18 March
issued
900
520.000
23 March
purchase
1.000
600
600.000
27 March
issued
1.200
According to this information, what is the cost of the material sent to production in March according to LIFO method?
- 4
I. It is regarded as indirect labor costs.
II. It refers to wages paid for an unproductive time caused by several ordinary and extraordinary reasons.
III. It is related to ordinary and/or extraordinary circumstances.
Which type of cost is given in the above statements?
- 5
Which one of the following is not included in the benefits of unit cost information?
- 6
Which system classifies and ranks the inventories according to their respective costs or usages?
- 7
"Reciprocal flows" refers to:
- 8
Which of the following is not one of the objectives of cost accounting?
- 9
Which of the following does not belong to the support departments of a furniture making company?
- 10
Which of the following is included in the "Determining Product Costs and Pricing" purpose of cost accounting?
- 11
I. Assembly department
II. Plant maintenance
III. Information systems
Which of the departments above is part of support departments?
- 12
Which is not one of the categories of capacity?
- 13
Which of the following is a basic pay system that an employee is paid a basic wage and premium for his/her efficient work?
- 14
XYZ Company purchased 2.000 pieces (a) raw material for 12.000 TL for shoe production. Company also paid 1.500 TL for insurance and 1.000 TL for custom fee. 4.000 of transportation fee belongs to the supplier community. Calculate the purchase cost of the material.
- 15
Which of the following statements is not true regarding "Dual-Rate Method"?
- 16"The collection of costs to be assigned to a set of cost objects" is a definition for:
- 17
Which of the followings refers to wages paid for an unproductive time caused by several ordinary and extraordinary reasons?
- 18
What is the definition of "fixed payments for employees for their performance and productivity work on a monthly basis" mean?
- 19
Direct labor costs incurred in a manufacturing company are tracked by .......................
Which of the following accounts should be brought to the space left above?
- 20
I. To find the price of product or service
II. Planning and controlling activities
III. Decision-making processWhich of the above is/are takes place in the main purposes of cost accounting?