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

Soru 1:

Which of the following is one of the labour costs related to actual work?

A) Week and Holiday Pays B) Production and Efficiency Premium C) Education and Training Payments D) Health Payments E) Severance Payments

Soru 2:

Efficient Resource Allocation Communication Coordination Time Management Motivation Which of the above are the benefits resulting from the preparation and use of budgets?

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

Soru 3:

What contains information about the cost of direct materials used on a specific job and in a specific department?

A) Labor-time sheets B) Materials requisition records C) Process costing D) Job costing E) Allocation rates

Soru 4:

Which of the following terms refers to the volume of production or sales where total costs are equal to revenue?

A) Contribution B) Total revenue C) Unit sales price D) Net economic earning E) Break even point

Soru 5:

Which of the following is not one of the steps in process costing?

A) Summarize the flow of physical units of output B) Compute output in terms of equivalent units C) Summarize the total cost to account for D) Assign predicted cost to all units under production E) Compute the cost per equivalent unit

Soru 6:

Which costs are generally accepted as the investments that companies incur in order to create the needed capacity?

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

Soru 7:

Which of the following is not one of the categories of budgets according to scope of coverage?

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

Soru 8:

Which one of the following is the first step of the activity-based costing?

A) Identify the cost object B) Identify the direct costs C) Identify the indirect costs to allocate D) Select the cost allocation base to use in allocation of indirect costs E) Calculate the allocation rate per unit of allocation base

Soru 9:

Which of the following refers to the amount of cost allocated to each unit of the allocation base?

A) Allocation B) Capacity C) Cost D) Rate E) Budget

Soru 10:

Which of the following reflects the company’s short-term plans related to the implementation of strategic projects, and result in the preparation of budgeted income statement?

A) Operating budget B) Financial budget C) Master budget D) Capital budgeting E) Strategic plan

Soru 11:

Which one of the following are the routinely repeated decisions?

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

Soru 12:

Which of the following is the difference between the actual results and budgeted amounts?

A) Variance B) Error C) Loss D) Mistake E) Profit

Soru 13:

... represents the amount of overhead cost allocated to jobs whenever a unit of allocation base is used/spent during the accounting period. Which one of the following fills the blank correctly?

A) Direct costing B) Process costing C) Normal costing D) Job costing E) Allocation rate

Soru 14:

If the operations are suggested to incur cumulatively over the years which budgeting technique is preferable?

A) Incremental Budgeting B) Zero-Based Budgeting C) Activity-Based Budgeting D) Kaizen Budgeting E) Direct Materials Usage Budget

Soru 15:

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?

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

Soru 16:

Which of the following adjusts the revenues and expenses according to actual sales volume?

A) Financial control B) Favorable variance C) Overhead costs D) Flexible budget E) Direct materials cost

Soru 17:

To calculate the unit cost, there is a five-step procedure of process costing. The steps are as follows: 1)Summarize the flow of physical units of output.The steps are as follows: 2)Compute the cost per equivalent unit 3)Summarize the total cost to account for 4)Compute output in terms of equivalent units 5)Assign total cost to completed units and ending work-in-process inventory Which two must change for the ranking to be correct?

A) 2-4 B) 2-3 C) 3-4 D) 4-5 E) 1-5

Soru 18:

Which of the following is not an objective of pricing?

A) Maintaining or increasing market share B) Determining socially responsible prices C) Maintaining the minimum return on investment rate D) Being customer focused E) Advertising the company

Soru 19:

.......................................d, which is also called as super variable costing, does not have widespread use in practice. Under this method, only the direct material cost is the product cost, while all other manufacturing related expenditures are considered as period expenses to be reported in the income statement. Which of the following should come to the dotted place according to the whole sentence?

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

Soru 20:

... also suggests covering all manufacturing factors as product cost in parallel to the full costing method; however, in this method costs of indirect manufacturing factors are allocated to products depending on the utilization rates of these factors. Which one of the following fills the blank correctly?

A) Normal costing method B) Variable costing method C) Throughput costing method D) Direct costing method E) Super variable costing method