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Cost Accounting

Cost Accounting

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Q1. What is the other term for direct expenses?
1. Chargeable expenses
2. Major expenses
3. Overhead expenses
4. Sundry expenses
Q2. What is time keeping in cost accounting?
1. Time spent by workers on any job
2. Time spent by workers without any job
3. Time spent their workers with or without any job
4. Time spent by workers in the factory
Q3. What is the total of all direct costs called?
1. Prime cost
2. Total cost
3. Cost of sales
4. Cost of production
Q4. In how many ways can one attempt cost classification?
1. 3
2. 2
3. 4
4. Numerous ways
Q5. What is the basic objective of cost accounting?
1. Financial audit
2. Cost ascertainment
3. Profit analysis
4. Tax compliance
Q6. What is process costing suitable for?
1. Transportation companies
2. Brick and sand companies
3. Oil refining companies
4. IT companies
Q7. One of the following options is not included under cost accounting:
1. Costing of products
2. Profit sharing
3. Product controlling
4. Product sharing
Q8. What is a tender?
1. Estimation of profit and loss
2. Estimation of units
3. Estimation of selling price
4. The estimation of costs
Q9. How can I define overtime in cost accounting?
1. Extension of actual hours beyond the normal timing
2. Extension of actual hours beyond the standard timing
3. Actual hours less than standard house
4. Actual hours being way more than standard time.
Q10. What are the indirect production resources called?
1. Selling overhead
2. Office overhead
3. Distribution overhead
4. Factory overhead

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Advanced Diploma in Financial Accounting

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