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

Soru 1:

Direct method, step-down method and reciprocal method are methods of:

A) Assigning costs to cost pools. B) Allocation based on the demand for materials-handling services. C) Allocate support departments costs to operating departments. D) Allocate operating departments costs to support departments. E) Choosing allocation bases.

Soru 2:

What is the amount that an entity can generate if the normal operating disruptions are considered?

A) Cost pool B) Cost allocation C) Cost efficiency D) Practical capacity E) Financial reporting

Soru 3:

Which of the following methods allocates each support department’s costs directly to the operating departments?

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

Soru 4:

I. Direct method II. Step-down method III. Reciprocal method Which of the methods above can be used to allocate support departments costs to operating departments?

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

Soru 5:

Which of the following terms refers to the amount that an entity can generate if the normal operating disruptions are considered?

A) Theoretical capacity B) Normal capacity C) Practical capacity D) Expected capacity E) Dual capacity

Soru 6:

Which of the following terms is used to refer to the collection of costs to be assigned to a set of cost objects?

A) Cost efficiency B) Financial reporting C) Cost pool D) Cost allocation E) Practical capacity

Soru 7:

Which of the followings is an example of an operating department in a furniture making company?

A) Assembly. B) Materials store room. C) Cafeteria. D) Maintenance. E) General factory.

Soru 8:

Which of the following in which accounts indirect labor costs incurred in a manufacturing company are tracked?

A) 721 Reflection Accounts for Direct Labor Expenses B) 740 Cost of Production of Services C) 720 Direct Labor Expenses D) 730 Manufacturing Overhead account. E) 723 Direct Labor Time Differences

Soru 9:

Which of the following is a price that can be completely assigned to the production of specific goods or services?

A) Indirect cost B) Manufacturing overhead cost C) Direct cost D) Period Cost E) Direct labor cost

Soru 10:

Which of the followings refers to wage, which has not yet been object to any deduction due to legal enforcement?

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

Soru 11:

Which of the following support departments deal with the revenue of operating departments?

A) Administration B) Accounting C) Housekeeping D) Purchasing E) Employee training

Soru 12:

Which of the following systems is based on "the time that employee spends at work"?

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

Soru 13:

I. Lack of this system is ignoring the competitiveness among employees to earn much more money. II. It focuses on output. III. It ignores the time spent at work. Which of the following options is given above?

A) Piece-based system B) Premium-based system C) Money accord system D) Time-based system E) Time accord system

Soru 14:

What are the costs of purchasing the goods that are resold in the same form for merchandising-sector organizations?

A) Product costs B) Direct raw material costs C) Inventoriable costs D) Semi-fixed costs E) Semi-variable costs

Soru 15:

The companies use inventory flow assumptions in order to identify the cost of the material issued to production and the ending inventory. Which one is not one of these assumptions?

A) Specified Price B) First-in-First-Out C) Weighted Average Cost D) Replacement Cost E) Lowest-in-First-Out

Soru 16:

Which of the following is not among the objectives of cost allocation?

A) To provide information for economic decisions B) To motivate managers and employees C) To justify costs or calculate reimbursement D) To measure income and assets for reporting to external parties E) To increase the prices for a bigger profit

Soru 17:

"The most widely used method of allocating support department costs, where costs accumulated in service departments are allocated directly to the operating departments" is:

A) Step-down method. B) Reciprocal method. C) Algeabric method. D) Direct allocation method. E) Single rate method.

Soru 18:

Which of the following is directly responsible for creating the products or services sold to customers?

A) Service department B) Operating department C) Departmental cost D) Single rate E) Dual rate

Soru 19:

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

A) It focuses on the target, and the employee is paid a basic wage and premium for his/her efficient work. B) It focuses on output and ignores the time spent at work. C) Lack of this system is ignoring the competitiveness among employees to earn much more money. D) Management of this system is difficult when the behavior employees are considered. E) There are two main applications of this system; money accord and time accord.

Soru 20:

What is the name of the costs that are directly identified with a cost object?

A) Direct costs B) Indirect costs C) Manufacturing costs D) Period costs E) The manufacturing overhead costs