1.

A written request to the supplier to deliver the material in accordance with the quantity, quality,
price, and terms and agreed payment method is called ...

a. Purchase Order
b. Production Budget
c. Purchase Requisition
d. Demand for Materials (Materials Requisition)
e. Unemployed and excessive

2. The method used to separate fixed elements and variables from mixed factory overhead costs by
reviewing past boarding and volume data is the method ...

a. Observation
b. Industrial engineering
c. Account analysis
d. Hoarse diagram
e. Theoretical or ideal

3. The process of converting raw materials into finished goods by utilizing various company
resources occurs at the company ....

a. Trading
b. Service
c. Manufacture
d. Banking
e. Lising

4. One estimate of the level of activity used in determining factory overhead rates, assuming there
is an adjustment to the demand for products produced and taking into account seasonal
fluctuations in production, is to use ...

a. Purchase Requisition
b. Theoretical or ideal
c. Practical or realistic
d. Unemployed and excessive
e. Normal or long term

5. Work order costing systems and process boarding systems are part of ...

a. Basis of input measurement

b. costing accumulation method
c. costing flow assumptions
d. Recording interval capability
 e. Unemployed and excessive

6. The following are the basic characteristics of byproducts, namely:

a. In the manufacturing process it always has a split-off point

b. Produced from the same raw material and process
c. Is the result of incidental (unplanned) that results from processing other products.
d. Does not have a significantly greater value than other shared products
e. Will be used to make decisions regarding the size of the company's profit / loss

7. The document used in the work order boarding system to record the direct working hours of
each worker, which is useful for converting certain orders or jobs, is called ...

a. Material Requisition
b. Job Order Cost Sheet
c. Invoice
d. Labor Job Ticket
e. Historical Cost Accounting

8. The value of assets that are given, or will be given, to obtain other assets is called ...

a. Historical Cost Accounting

b. Cost
c. Income
d. Loss
e. Balance

9. In a boarding system process where the same raw material is initially processed in one
department and then produces several types of products which are then processed in several
different departments, is a form of product flow ...

a. Sequential
b. Perfectly
c. Directly
d. Directly
e. Selective

10. Products that do not meet production standards and are sold at the remaining value or disposed
of are called ...

a. Product is damaged
b. Defective product
c. Leftover ingredients
 d. Waste material
e. Product traceability

11. Variable costs, fixed costs and mixed fees are part of a cost-based classification ...

a. Product traceability
b. Functional area
c. The period is charged to income
d. Relationship with volume
e. Waste material
Answer key:

1. a. Purchase Order

2. a. Observation

3. c. Manufacture

4. e. Normal or long term

5. b. Costing accumulation method

6. c. Is the result of incidental (unplanned) that results from processing other products.

7. d. Labor Job Ticket

8. a. Historical Cost Accounting

9. c. Selective

10. a. Product is damaged

11. d. Relationship with volume