
L2 PCTN General Flashcards

Flashcard
•
Other
•
Vocational training
•
Hard
Katie Bentham
FREE Resource
Student preview

35 questions
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1.
FLASHCARD QUESTION
Front
Cost Unit
Back
an individual unit for which the costs can be separately identified
2.
FLASHCARD QUESTION
Front
Cost Centre
Back
area of business for which costs will be separately ascertained
3.
FLASHCARD QUESTION
Front
Revenue Centre
Back
area of a business for which revenues will be separately ascertained
4.
FLASHCARD QUESTION
Front
Profit Centre
Back
area of business for which costs and revenues are ascertained
5.
FLASHCARD QUESTION
Front
Investment Centre
Back
area of business where costs, revenues, and net assets are ascertained
6.
FLASHCARD QUESTION
Front
Cost Classification by Function
Back
cost of sales
distribution costs
admin expenses
finance costs
7.
FLASHCARD QUESTION
Front
Cost Classification by Element
Back
materials
labour
overheads
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