Cost And Management Accountıng Çıkmış Sorular, Online Deneme Sınavları, Çalışma, Dersler, Sınava Hazırlanma, vize, final

Soru 1:

Which one of the following is used to define the situation in which over-costing in one or more products results in under-costing in other products?

A) Process costing B) Peanut butter costing C) Materials requisition records D) Super variable costing E) Product-cost-cross subsidization

Soru 2:

Which of the following refers to wages paid for an unproductive time caused by several ordinary and extraordinary reasons?

A) Overtime Premium B) Labor Costs C) Idle Time D) Payroll E) Allowences

Soru 3:

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

A) Fixed standards B) Practical standards C) Attainable standards D) Available standards E) Ideal standards

Soru 4:

Which standards reflect the production process that is as efficient as possible under normal conditions?

A) Currently achievable standards B) The level of difficulty C) Fixed standards D) Level of participation to the standard-setting process E) Kaizen standards

Soru 5:

Which of the following relates to the provision of appropriate information for decision-making, planning, controlling and performance evaluation?

A) Financaial accounting B) General accounting C) Management accounting D) Cost accounting E) Creative accounting

Soru 6:

Which of the statements about cost – volume – profit analysis assumptions is false ?

A) Expenses must be classified as fixed and variable. B) It is assumed that the efficiency of production factors are constant. C) Risks and uncertain conditions are taken into consideration. D) No extraordinary income or expenditure has emerged. E) There is a complete synchronization between sales and inventories.

Soru 7:

Direct labor costs incurred in a manufacturing company are tracked by ....................... Which of the following accounts should be brought to the space left above?

A) 730 Manufacturing Overhead account B) 740 Cost of Production of Services C) 720 Direct Labor Expenses account D) 722 Direct Labor Wage Differences E) 721 Reflection Accounts for Direct Labor Expenses

Soru 8:

Depending on the product type, managers can choose among different costing systems for assigning costs to products. Which is one of them?

A) Job Costing B) Requisition costing C) Actual costing D) Standart costing E) Fixed costing

Soru 9:

Authoritative (imposed) budgeting is a top-down process of budgeting, in which managers set the goals and communicate to subordinates. Participative budgeting represents a bottom-up approach that involves all levels of people in the company in the budgeting process. Participative budgeting is better for decision-making control but does not provide a commitment of subordinates. Authoritative budgeting provides more realistic goals, because subordinates have in-depth knowledge of what can be done in the field. Which of the statements above about Authoritative / Participative Budgeting are correct?

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

Soru 10:

For which costs, purchasing and consumption incur at the same time?

A) Manufacturing Overhead Costs B) Direct Labor Costs C) Cost of Goods Sold D) Direct Material Costs E) Variable Overhead Costs

Soru 11:

Which of the following is a method that is used in implementing market-skimming pricing strategies?

A) Penetrating the market B) Retaining pricing C) Market barriers D) Promoting E) Driving out the competitors

Soru 12:

Which type of budgets determines the goals to reach in the short-term period, which is usually a 12 months period?

A) Long-term budgets B) Master budgets C) Operating budgets D) Short-term budgets E) Financial budgets

Soru 13:

Which of the following is not one category of costs for decision making?

A) Relevant cost B) Opportunity cost C) Marginal cost D) Differential cost E) Unexpected cost

Soru 14:

Which account shows indirect labor costs incurred in a service company?

A) 721 Reflection Accounts for Direct Labor Expenses B) 722 Direct Labor Wage Differences C) 723 Direct Labor Time Differences D) 730 Manufacturing Overhead E) 740 Cost of Production of Services

Soru 15:

Which of the following terms refers to the process that includes calculating wages, withholding taxes and other deductions?

A) Overtime work B) Premium C) Payroll D) Idle time E) Labor cost

Soru 16:

Which of the following are continuous-improvement standards that reflect planned improvements year-by-year?

A) Kaizen standards B) Fixed standards C) Attainable standards D) Practical standards E) Currently achievable standards

Soru 17:

Sorting alternatives through their significance Selecting and evaluating the most optimal alternative Introducing all alternatives that may be the basis of the decision Which of the above is a stage of decision making?

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

Soru 18:

Which of the following is the cost determined by careful analyses that states how much something cost to the company under normal conditions?

A) Normal cost B) Standard cost C) Actual cost D) Estimated cost E) Optimum cost

Soru 19:

In which account are direct labor costs incurred in a manufacturing company tracked?

A) 740 Cost of Production of Services B) 730 Manufacturing Overhead C) 723 Direct Labor Time Differences D) 720 Direct Labor Expenses E) 722 Direct Labor Wage Differences

Soru 20:

Which of the following divides standards into "quantity standard" and "price standard"?

A) Classification According to the Level of Difficulty B) Classification According to Updating Frequency C) Classification According to Subject of Standard D) Classification According to the Level of Participation to Standard Setting Proces E) Classification According to the time of cost realization