Mid Exam- Cost Accounting

Cost accounting includes

• classifying, recording and appropriate allocation of expenditure for products

• classifying, recording and appropriate allocation of expenditure for services

• classifying, recording and appropriate allocation of expenditure for products and services

• none of these

Process whereby cost items are charged direct to a cost unit or cost center is known as

• Cost accounting

• Cost allocation

• Cost apportionment

• Cost absorption

Cost is classified into:

• Cost and expense
• Expense and revenue
• Indirect expense and Overheads
• Direct cost and Indirect cost

Berikut ini adalah klasifikasi biaya berdasarkan Perilaku

• Fixed Cost dan Variable Cost

• Product Cost dan Period Cost

• Direct Cost dan Indirect Cost

• Sunk Cost dan Opportunity Cost

Beban Gaji untuk Manager Keuangan adalah

• Direct Material (DM)

• Direct Labor (DL)

• Factory Overhead (FOH)

• Selling/ Administrative Expense

Gaji karyawan bagian Perakitan adalah

• Direct Material (DM)

• Direct Labor (DL)

• Factory Overhead (FOH)

• Selling/ Administrative Expense

Depresiasi untuk bangunan kantor administrasi adalah

• Direct Material (DM)

• Direct Labor (DL)

• Factory Overhead (FOH)

• Selling/ Administrative Expense

Hitung berapakah Direct Material Used?

• $ 3.000

• $ 4.000

• $ 5.000

• $ 6.000

Hitung berapakah Total Product Cost ?

• $ 5.000

• $ 6.500

• $ 3.000

• $ 4.500

Berapakah Cost of Goods Manufactured?

• $ 4.000

• $ 6.000

• $ 8.000

• $ 10.000