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

Soru 1:

Which one of the following are related to the implementation of general plans and programs?

A) Managerial decisions B) Operational decisions C) Strategic decisions D) Programmed decisions E) Non-programmed decisons

Soru 2:

Incremental budgeting Zero-based budgeting Flexible budgeting Activity-based budgeting Kaizen budgeting Which of the above are among alternative budgeting techniques?

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

Soru 3:

Efficient resource allocation Communication Coordination Perfomance evaluation Time management Which of the above are among the benefits of budgeting?

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

Soru 4:

Which of the following cannot be considered as a benefit of budgetting?

A) Efficient resource allocation B) Cost management C) Communication D) Coordination E) Performance evaluation

Soru 5:

I. Quality II. Quantity III. Price Which of the following is/are the facets of the standard cost for direct materials?

A) Only I B) Only III C) I ve II D) I ve III E) I, II VE III

Soru 6:

"Financial leverage......................" Which of the following best completes the statement above?

A) pays the suppliers for direct material purchases B) creates a cash inflow at the beginning of the year C) is adjusted for the net effect of operations on cash flow D) is the use of debt in financing the acquisition of new assets E) is the desired minimum ending cash amounts when making purchase

Soru 7:

Which of the following is not in key qualities of management accounting?

A) Relevance B) Reliability C) Comparability D) Accountability E) Understandability

Soru 8:

Which of the following is not a factor affecting the pricing decisions?

A) Company Structure B) Customer Demands C) Impacts of the Competitors D) Costs E) Political and legal regulations

Soru 9:

"In order to use their time more effectively, managers separate the deviations as significant and insignificant deviations and follow up only the material ones." What is this procedure called?

A) Setting the Standards B) Flexible Budget Variance C) Management by Exception D) Efficiency Variance E) Standard Cost Sheet

Soru 10:

Which is not one of the factors taken into consideration while making pricing decisions?

A) Customer Demands B) Market Skimming C) Impacts of the Competitors D) Political and Legal Regulations E) Costs

Soru 11:

Which is not a costing method?

A) Full Costing Method B) Normal Costing Method C) Variable Costing Method D) Indirect Costing Method E) Throughput Costing Method

Soru 12:

I.Time-based system II. Piece based system III. Premium based system Which of the systems above ignores productivity?

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

Soru 13:

To calculate the unit cost, there is a five-step procedure of process costing. Which one is not one of them ?

A) Summarize the flow of physical units of output B) Compute the cost per equivalent unit C) Assign total cost to completed units and ending work-in-process inventory D) Compute output in terms of total cost E) Summarize the total cost to account for

Soru 14:

Which of the below the account in which direct labor costs incurred in a service company are tracked?

A) Manufacturing Overhead B) Payables to Employees C) Social Security Premiums Payable D) Taxes and Funds Payable E) Cost of Production of Services

Soru 15:

Which of the following terms refers to work which exceeds forty-five hours a week?

A) Overtime work B) Idle time C) Labor cost D) Time-based system E) Premium based system

Soru 16:

"The accounting system, in which standard costs and associated variances are recorded in the formal accounting records is called the ......." Which of the following correctly completes the blank in the above sentence?

A) Order costing B) Actual costing C) Stage costing D) Standard costing E) Variable costing

Soru 17:

Which of the following is not one of the merits of standard costing?

A) Traditional standard costing systems focus on the efficiency of direct labor. B) It is easier to compare the actual results with budgeted results. C) Managers can spend their time on significant problems rather than wasting for insignificant ones. D) Variances provide benchmark points for the managers to evaluate the performance. E) Timeliness of cost data to use in pricing decisions eases the pricing process.

Soru 18:

As cost information is used within the decisionmaking process and to measure activity, various cost information concepts have emerged. Costs for decision making can be classified. which of the following is not one of them?

A) Relevant cost B) Differential cost C) Opportunity cost D) Sunk cost E) Strong cost

Soru 19:

Which type of cost is the difference in total cost that will arise from the selection of one alternative to the other?

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

Soru 20:

A budget represents the detailed plan of how the company will acquire and use financial and other resources during the following budget period. A budget includes both financial and non-financial aspects to better guide the operations and project their results. In terms of planning, budgets translate the goals and strategies into operational terms for the corresponding time span, usually a fiscal year. Budgets are the statements that quantitatively represent the management’s plans for a specific period of time. Budget is a quantitative expression of the managements’ plans for a specific period of time in financial terms only. Which of the statements above related to budget are correct?

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