Cost and Management Accountıng (ENG)
Deneme Sınavı Soruları
- 20 soru
- Cevap anahtarı açık: çöz, sonucunu gör
- 1
Which of the following is prepared considering the strategic goals and the mission of the company?
- 2
Which type of budgets is the comprehensive set of schedules and budgets that covers all phases of the company’s operations and describes the company’s overall financial plans for the following period?
- 3
"Bill of materials ................................."
Which of the following best completes the statement above?
- 4
.......................... can be defined as quantitative expressions of management’s
plans of actions for a specific period of time.Which of the following should be brought to the space left above?
- 5
What is the combination of operational and financial budgets covering all aspects of company’s operations for a period of time?
- 6
Which of the following is not a factor affecting the pricing decisions?
- 7
Which of the following reflects the company’s short-term plans related to the implementation of strategic projects, and result in the preparation of budgeted income statement?
- 8
Which is not one of the factors taken into consideration while making pricing decisions?
- 9
Which of the following terms refers to the amount of cost allocated to each unit of the allocation base?
- 10
Which of the following does not take place in functions of cost accounting information?
- 11
- These are the budgets, in which the predetermined sales levels are used in preparing the budgets.
- This type of budget remains unchanged irrespective of the actual level of activity.
- This kind of budget does not consider a possible difference between the actual and budgeted production volumes.
Which kind of budget is defined above?
- 12
... also suggests covering all manufacturing factors as product cost in parallel to the full costing method; however, in this method costs of indirect manufacturing factors are allocated to products depending on the utilization rates of these factors.
Which one of the following fills the blank correctly?
- 13
- Budget is a quantitative expression of the managements’ plans for a specific period of time, either in physical or financial terms or both.
- Master budgeting is the process of evaluating the feasibility of a project, using some indicators such as rate of return, the time needed to pay back, etc.
- Capital budgeting is the combination of operational and financial budgets covering all aspects of company’s operations for a period of time.
- The master budget is made of two separate series of schedules and budgets; operating budgets and financial budgets.
Which of the statements above aboout budgets are correct?
- 14
In which method the cost of service departments is allocated to other service and operating departments depending on whether they provide services or not?
- 15
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 Weighted Average Method?
- 16
Which of the following terms refers to the process of assigning costs in a cost pool to the appropriate cost objects with the help of representatives?
- 17
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.
- 18
What is the definition of "A resource sacrificed or forfeit to achieve a specific objective"?
- 19
Which of the following represent cost behavior that is directly related to changes in the volume of operations and increases when the volume of activity increases and is zero?
- 20
..................................... system is the purchase of materials just in time and just as the quantity needed. ......................... system is also used for production.
Which of the following should come to the dotted place according to the whole sentence?