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1. It specifies the part number, description, and quantity of each component used in a finished product.
2. It assigns costs to specific production batches, or jobs, and is used when the product or service being sold consists
of discretely identifiable items.
a. Job-order costing
b. Lean manufacturing
c. Process costing
d. Activity-based costing
3. Recurring set of business activities and related information processing operations associated with the
manufacture of products.
a. Production cycle
b. Revenue cycle
c. Expenditure cycle
d. G/L and reporting system
4. It specifies how much of each product to be produced along the planning period and when that production
should occur.
a. Operations List
b. Lean Manufacturing
c. Push Manufacturing
d. Master Production Schedule
5. Which system is most likely to be used by a company that mass produces large batches of standard items in
anticipation of customer demand?
a. MRP
b. Lean Manufacturing
c. Activity-based costing
d. Traditional costing
6. It authorizes the manufacture of the specific quantity of a particular product.
a. Materials requisition
b. Purchase requisition
c. Production order
d. Purchase order
7. It is documents that identify the internal transfer of parts, the location to which they are transferred, and the
time of the transfer
a. Production order
b. Move Tickets
c. Operation Lists
d. Production Transfer
8. Statement I – Master production schedule is one of the documents created during the planning and scheduling
phase.
Statement II – The objective of cost accounting is to provide information for designing, controlling, and evaluating
performance
a. Statement I is true
b. Statement II is true
c. Both statements are true
d. Both statements are false
a. Statement I true
b. Statement II is true
c. Both statements are true
d. Both statements are false
10. A cost system designed to trace costs to the activities that create them.
a. Activity-based costing
b. Process costing
c. Job- order costing
d. Cost drivers
11. A cost system that assigns costs to each process, or work center, in the production cycle, and then calculates the
average cost for all units produced.
a. Activity-based costing
b. Process costing
c. Job- order costing
d. Cost drivers
12. It is a document used to collect data about labor activity by recording the amount of time a worker spent on each
specific job task.
a. Move Tickets
b. Job-Time Tickets
c. Operation List
d. Bill of Laborers
13. It is a document that specifies the sequence of steps to follow in making a product, which equipment to use, and
how long each step should take.
a. Move Tickets
b. Job-Time Tickets
c. Operation List
d. Bill of Laborers
14. It authorizes the removal of the necessary quantity of raw materials from the storeroom to the factory location
where they will be used; based on the bill of materials.
a. Direct Materials
b. Product cost
c. Factory overhead
d. Indirect labors
KEY ANSWER:
1.B 9. C
2.A 10.A
3.A 11.B
4.D 12.B
5.A 13.C
6.C 14.D
7.B 15.C
8.A