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Cost Accounting
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Cost Accounting
The department which provides assisting services to internal departments is classified as
supply department
support department
production department
allocation base department
Author:
rikazzz
Comment
Cost Accounting
In a normal accounting period, the allocated amount of indirect cost is $2000 and the actual amount is $2200, it classified as
over allocated budget
under allocated budget
under allocated indirect cost
over allocated direct cost
Author:
rikazzz
Comment
Cost Accounting
Which of the following would not account for an adverse materials variance?
Poorly trained production staff
Scarcity in supply of materials
General inflation
Rising exchange rates for imported materials
Author:
rikazzz
Comment
Cost Accounting
The reorder point is divided by number of sold units for per unit of time to calculate
relevant carrying cost
relevant ordering cost
purchase order lease time
number of purchase orders
Author:
rikazzz
Comment
Cost Accounting
The deviations between estimated regression line and the vertical deviations are classified as
fixed terms
indexed terms
variable terms
residual terms
Author:
rikazzz
Comment
Cost Accounting
The means of collecting and using information, to coordinate decision and planning through an organization are termed as
customer control system
business control system
financial control system
management control systems
Author:
rikazzz
Comment
Cost Accounting
In cost accounting, the conference, quantitative analysis and account analysis methods are considered as
cost estimation methods
price estimation methods
unit estimation method
variable estimation method
Author:
rikazzz
Comment
Cost Accounting
If the net realizable value is $20000 and the separable costs are $18000, then the final sales will be
$20,000
$18,000
$2,000
$38,000
Author:
rikazzz
Comment
Cost Accounting
The worse fit between estimated cost and actual observations is shown on regression line with
larger residual terms
zero residual terms
variable residual terms
smaller residual terms
Author:
rikazzz
Comment
Cost Accounting
_______ is a detailed budget of cash receipts and cash expenditure incorporating both revenue and capital items.
Cash budget
Capital expenditure budget
Sales budge
Overhead budget
Author:
rikazzz
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