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Cost Accounting

Cost Accounting

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

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Advanced Diploma in Financial Accounting

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