Seçmeli Ara Sınav - Cost And Management Accountıng

Soru 1:

The process of assigning costs in a cost pool to the appropriate cost objects with the help of representatives is called:

A) Cost operation. B) Cost allocation. C) Cost tracing. D) Cost discounting. E) Cost identification.

Soru 2:

I. Basic Pay II. Week and Holiday Pays III. Social Security Premiums Which of the above takes place in elements of labor cost?

A) Only I B) Only II C) I and III D) II and III E) I, II and III

Soru 3:

Which of the followings refers to payments made to employees for regular work plus other payments such as premiums, allowances, social welfare payments and etc?

A) Wage B) Basic pay C) Vested wage D) Gross wage E) Net Pay

Soru 4:

I. It are not affected by changes in operating volume II. Varies according to changes in the volume of operations. Which of the following is the correct matching of the expressions given above?

A) I- Mixed Costs B) II-Fixed Cost C) I-Variable Cost D) I-Mixed Cost E) I-Fixed Cost

Soru 5:

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?

A) Fixed costs B) Semi-fixed costs C) Semi-variable costs D) Variable costs E) Manufacturing Costs

Soru 6:

Which of the following focuses on the units that employees produce and ignores the time spent

A) Time-based system B) Piece-based system C) Premium-based system D) Salary-based system E) Wage-based system

Soru 7:

.................................are the costs that are related to the product but cannot be traced easily and also there may be some costs that are not included product, but they are consumed for the production purposes. Which of the following should come to the dotted place according to the whole sentence?

A) Direct cost B) İndirect cost C) labor cost D) Continuity cost E) Purchase cost

Soru 8:

In which of the following methods the cost of service departments will be allocated to other service and operating departments depending on whether they provide services or not?

A) Direct Method B) Step-down method C) Reciprocal method D) Single-Rate Method E) Dual-Rate Method

Soru 9:

Which is another term for reciprocal method?

A) Single rate method B) Step-down method C) Direct method D) Algebraic method E) Dual rate method

Soru 10:

According to the FIFO method which one of the following is the cost of materials used for production?

A) 800 TL B) 900 TL C) 1.000 TL D) 1.200 TL E) 1.300 TL

Soru 11:

"Reciprocal flows" refers to:

A) Flow of services between support departments. B) Flow of services between production departments. C) Flow of goods between production departments. D) Flow of costs from production departments to the products. E) Flow of services between support and production departments.

Soru 12:

What is the definition of "fixed payments for employees for their performance and productivity work on a monthly basis" mean?

A) Cost B) Salary C) Wage D) Income E) Spending

Soru 13:

I. Basic pay II. Overtime pay III. Holiday pay Which of the above is included in labor costs related to actual work?

A) Only I B) Only III C) I and II D) II and III E) I, II and III

Soru 14:

Which of the following statements is not true regarding the elements that are subject to labor costs?

A) Wage is the main element of labor cost. B) There is no basic wage paid to employees because of their normal work and some other additional payments. C) Other than actual work of labor, employees are paid due to legal or/and contractual enforcement or discretionary reasons. D) Wage is the amount of money to be paid in cash by an employer or by a third party to a person in return for work performed by him. E) Payments are all related to the actual work of labor.

Soru 15:

The expenses for raw materials and supplies can be traced within a four-step approach. Which one is not one of them ?

A) Documentation and recording process B) Determination of purchase costs C) Determination of consumption D) Pricing the consumption E) Determination of labor

Soru 16:

..................................... 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?

A) JIT(Just in time) system B) VED Analysis C) Order Cycling System D) The Two-Bin System E) ABC System

Soru 17:

I. Financial accounting II. Cost accounting III. Management accounting Which of the above provides information for external users?

A) Only I B) Only III C) I and II D) II and III E) I, II and III

Soru 18:

What is the definition of "A decrease in owners’ equity attendant the decrease in net assets caused by selling goods or provide services"?

A) Cost B) Expense C) Income D) Loss E) Revenue

Soru 19:

In which of the following options have types of inventory of the manufacturing-sector organizations given exactly?

A) Direct materials inventory, work-inprocess inventory, finished goods inventory B) Direct materials inventory, work-inprocess inventory, finished goods inventory and goods C) Direct materials inventory and goods D) Direct materials inventory and work-inprocess inventory E) Work-inprocess inventory and finished goods inventory

Soru 20:

Which of the following is not the benefit of unit cost information in making important marketing decisions?

A) Determining the selling price of a product B) Meeting competition C) Biddingoncontracts D) Provides information to external users. E) Analyzing profitability