Deneme Sınavı Soruları

I. Effective
II. Efficient
III. Practicable

Which of the above is/are takes place in the qualities of a good decision?

Which of the following is the combination of operational and financial budgets covering all aspects of company’s operations for a period of time?

Which of the following reflects the peak operating efficiency without any production disruptions?

The expected revenue of an alternative is 14.000 TL and the expected expenditure is 11.000 TL. The opportunity cost is 1.200 TL. What is the net economic earning of this alternative?

Which costing method accepts only direct costs as the product cost and all indirect costs are treated as period expenses?

In a company, budgeted price is 25tl per kg of steel, but the Company has paid 27tl for each kg. Company has purchased 30,000 kg of steel. What is the direct materials price variance?

In which clarification type standards are classified as “ideal (perfection; theoretical) standards” and “currently achievable (practical; attainable) standards”?

I. Decision making under certainty
II. Decision making under risk
III. Decision making under pressure

Which of the following is/are takes place in the types of decision-making conditions?

1. The production budget describes how many units to produce in order to satisfy the ending inventory requirements, after selling the expected number of units.
2. In order to plan the production, managers should consider expected sales volume, units of beginning inventory, and desired level of ending inventory.
3. If the company is a merchandising company, no production budget is prepared.
4. Instead of production budget, merchandising companies prepare Merchandise Purchase Budget to identify the needed units of merchandise inventory to purchase during the year.
5. The basic format of Merchandise Purchase Budget budget is the same as the production budget, except that the bottom line represents “budgeted purchases”.

Which of the statements above are correct?

____________ is the cost determined by careful analyses that states how much something cost to the company under normal conditions.

• This type of cost is excluded from future business decisions.
• It doesn’t need to be taken into consideration while decision making.
• All costs that do not qualify as relevant costs are this type of cost.
• They are not related to future decisions and they do not change between various alternatives.

Which type of cost is defined above?

Which of the following is the ratio that represents the relationship between the quantity used and the quantity purchased. 

_________ is the purchase of materials just in time and just as the quantity needed.

Which of the following statements is true for the premium-based system?

I.   Relevance

II.  Reliability

III. Comparability

IV.  Understandability

Which of the above are among the key qualities of management accounting information system?

......................................... are the costs of the material used in the product which can be easily traced.

Which of the following should come to the dotted place according to the whole sentence?

I. To find the cost of product or service
II. Planning and controlling activities
III. Decision-making process

Which of the above is one of the objectives of cost accounting?

Which of the following is also known as "accord system"?

Which of the following is not accurate information about management accounting?