Which of the following examples illustrates the tracking of selling expenses? (Choose 2 answers)

Tracking advertising expenses for new products

Tracking depreciation expenses of fixed assets in the sales department.

What illustrates the tracking of sales expenses? (Choose 2 answers)

Tracking advertising costs for new products

Tracking depreciation costs of fixed assets in the sales department.

Tracking material costs for production

Tracking employee salary costs for production

In March, Ngọc Sơn LLC allocated depreciation of fixed assets in the sales department: 25,000,000 VND. What is the accounting entry for this economic transaction?

Debit Account 641: 25,000,000 Credit Account 214: 25,000,000

Debit Account 214: 25,000,000 Credit Account 641: 25,000,000

Debit Account 642: 25,000,000 Credit Account 214: 25,000,000

Debit Account 627: 25,000,000 Credit Account 214: 25,000,000

Yến Ngọc LLC at the end of the period transferred selling expenses of 220,000,000 VND and management expenses of 280,000,000 VND. What is the accounting entry for this transaction?

Debit Account 421: 500,000,000 Credit Account 641: 220,000,000 Credit Account 642: 280,000,000

Debit Account 154: 500,000,000 Credit Account 641: 220,000,000 Credit Account 642: 280,000,000

Debit Account 911: 500,000,000 Credit Account 641: 220,000,000 Credit Account 642: 280,000,000

Debit Account 511: 500,000,000 Credit Account 641: 220,000,000 Credit Account 642: 280,000,000

Phúc Sơn Construction Joint Stock Company in March had a transaction: A superior allocated a tangible fixed asset with a cost of 110,000,000 VND. What is the accounting entry for this transaction?

Debit Account 211: 110,000,000 Credit Account 411: 110,000,000

Debit Account 211: 110,000,000 Credit Account 621: 110,000,000

Debit Account 213: 110,000,000 Credit Account 411: 110,000,000

Debit Account 152: 110,000,000 Credit Account 411: 110,000,000

What is the accounting entry for the transaction involving direct production of products, management of the workshop, sales activities, and enterprise management?

Debit Account 152: 125,000,000 Debit Account 153: 7,000,000 Debit Account 211: 8,000,000 Debit Account 213: 10,000,000 Credit Account 152: 150,000,000

Debit Account 621: 125,000,000 Debit Account 627: 7,000,000 Debit Account 641: 8,000,000 Debit Account 642: 10,000,000 Credit Account 152: 170,000,000

Debit Account 621: 125,000,000 Debit Account 627: 7,000,000 Debit Account 641: 8,000,000 Debit Account 642: 10,000,000 Credit Account 153: 150,000,000

Debit Account 621: 125,000,000 Debit Account 627: 7,000,000 Debit Account 641: 8,000,000 Debit Account 642: 10,000,000 Credit Account 152: 150,000,000

A company purchases a truck for transporting goods used in production activities, paid by bank transfer. What is the accounting entry for this transaction?

Debit Account 213 Credit Account 112

Debit Account 151 Credit Account 112

Debit Account 112 Credit Account 211

Debit Account 211 Credit Account 112

What are the objectives of the supply process? (Choose 2 answers)

Ensure a supply of raw materials for production

Ensure continuous and normal production

What are the main tasks of accounting in the production process? (Choose 2 answers)

Check the implementation of cost standards

Collect and allocate production costs

Evaluate marketing effectiveness

In March, the Nui Voi cement factory calculates the wages to be paid to production workers as 135,000,000 VND, to workshop management staff as 45,000,000 VND, and to enterprise management as 80,000,000 VND. What is the accounting entry for this transaction?

Debit Account 622: 135,000,000 Debit Account 627: 45,000,000 Debit Account 641: 80,000,000 Credit Account 334: 260,000,000

Debit Account 621: 135,000,000 Debit Account 627: 45,000,000

What is the accounting entry for this transaction?

Debit TK 622: 135,000,000 Debit TK 627: 45,000,000 Debit TK 641: 80,000,000 Credit TK 334: 260,000,000

Debit TK 621: 135,000,000 Debit TK 627: 45,000,000 Debit TK 642: 80,000,000 Credit TK 334: 260,000,000

Debit TK 621: 135,000,000 Debit TK 622: 45,000,000 Debit TK 642: 80,000,000 Credit TK 334: 260,000,000

Debit TK 622: 135,000,000 Debit TK 627: 45,000,000 Debit TK 642: 80,000,000 Credit TK 334: 260,000,000

Company TNHH Bao Tin Minh Chau in March sold tools and equipment for 86,000,000 VND. Determine the accounting entry for this transaction?

Debit TK 627: 86,000,000 Credit TK 152: 86,000,000

Debit TK 641: 86,000,000 Credit TK 153: 86,000,000

Debit TK 627: 86,000,000 Credit TK 153: 86,000,000

Debit TK 621: 86,000,000 Credit TK 153: 86,000,000

Identify the results that accountants need to determine during the consumption process? (Choose 2 answers)

Profit (loss) results for the period

Consumption results of each item

Company TNHH Tien Minh in March sold 1,000 products directly to customers for 250,000,000 VND, cash received. The unit cost of the product is 100,000 VND/unit. Make the accounting entry reflecting the cost of goods sold for this economic transaction?

Debit TK 155: 100,000,000 Credit TK 632: 100,000,000

Debit TK 154: 100,000,000 Credit TK 632: 100,000,000

Debit TK 632: 100,000,000 Credit TK 155: 100,000,000

Debit TK 632: 100,000,000 Credit TK 154: 100,000,000

What is the accounting entry for the economic transaction?

Debit Account 421: 90,000,000 Credit Account 621: 50,000,000 Credit Account 622: 25,000,000 Credit Account 627: 15,000,000

Debit Account 911: 90,000,000 Credit Account 621: 50,000,000 Credit Account 622: 25,000,000 Credit Account 627: 15,000,000

Debit Account 154: 90,000,000 Credit Account 621: 50,000,000 Credit Account 622: 25,000,000 Credit Account 627: 15,000,000

Debit Account 511: 90,000,000 Credit Account 621: 50,000,000 Credit Account 622: 25,000,000 Credit Account 627: 15,000,000

Which example illustrates the content recorded on the credit side of Account 152?

Value of raw materials currently in stock

Exporting raw materials at actual cost

Importing raw materials at actual cost

Determine the accounting entry for the transaction 'Exporting raw materials to the workshop for direct product production'?

Debit Account 152 Credit Account 627

Debit Account 627 Credit Account 152

Debit Account 152 Credit Account 621

Debit Account 621 Credit Account 152

Why do accountants need to calculate the actual value of each purchased item? (Choose 2 answers)

To determine the budget for production

To monitor the cost supply situation

What is the similarity between direct material costs and direct labor costs? (Choose 2 answers)

Both are necessary costs for product production

Both are included in the cost of completed products

Both are unrelated to the production process

Both are accumulated on the debit side of the production cost account

Nguyên Lý Kế Toán Bài kiểm tra

1.

MULTIPLE SELECT QUESTION

30 sec • 1 pt

What activities are included in the supply process? (Choose 2 answers)

Investment in fixed assets

Purchasing raw materials

Human resource management

Reserving tools and equipment

2.

MULTIPLE SELECT QUESTION

30 sec • 1 pt

Identify the factors that can affect the supply process? (Choose 2 answers)

Changing market demand

Supplier's ability to provide

Company's marketing events

Rising raw material prices

3.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Why does the actual price of raw materials and tools purchased externally include various actual purchasing costs?

To increase the company's profit

To reduce the product cost

To fully reflect the actual costs incurred by the company

To ensure accuracy in financial reporting

4.

MULTIPLE SELECT QUESTION

30 sec • 1 pt

When planning production, what factors should the company consider? (Choose 2 answers)

Advertising costs

Raw material costs

Labor costs

Transportation costs

5.

MULTIPLE SELECT QUESTION

30 sec • 1 pt

Which of the following examples illustrates general production costs? (Choose 2 answers)

Depreciation costs of machinery in the production workshop

Electricity costs for the production workshop

Raw material costs for product production

Marketing costs for the product

6.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

The Rạng Đông Light Bulb Joint Stock Company in March exported raw materials for product production worth 580,000,000 VND, serving the general needs of the production workshop worth 220,000,000 VND. Perform the accounting entry for this transaction?

Debit Account 621: 580,000,000 Debit Account 627: 220,000,000 Credit Account 152: 800,000,000

Debit Account 621: 580,000,000 Debit Account 627: 220,000,000 Credit Account 151: 900,000,000

Debit Account 622: 580,000,000 Debit Account 627: 220,000,000 Credit Account 153: 800,000,000

Debit Account 621: 580,000,000 Debit Account 622: 220,000,000 Credit Account 152: 800,000,000

7.

OPEN ENDED QUESTION

3 mins • 1 pt

Sơn Yến Advertising and Printing Company has electricity costs in March according to the invoice with VAT of 10% used for the production department.

Evaluate responses using AI:

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8.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Company In and Advertising Son Yen has electricity costs in March according to the invoice with VAT of 10% used for the production department 28,600,000 VND, used for the enterprise management department 16,500,000 VND. Determine the accounting entry for this transaction?

Debit Account 627: 28,600,000 Debit Account 642: 16,500,000 Credit Account 331: 45,100,000

Debit Account 627: 26,000,000 Debit Account 642: 15,000,000 Debit Account 133: 4,100,000 Credit Account 112: 45,100,000

Debit Account 627: 26,000,000 Debit Account 641: 15,000,000 Debit Account 133: 4,100,000 Credit Account 111: 45,100,000

Debit Account 627: 26,000,000 Debit Account 642: 15,000,000 Debit Account 133: 4,100,000 Credit Account 331: 45,100,000

9.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Company May Thao Hien in March calculates the salary payable for direct production workers: product A: 170,000,000 VND, product B: 180,000,000 VND; for workshop staff: 50,000,000 VND. Determine the accounting entry for this transaction?

Debit Account 622A: 170,000,000 Debit Account 622B: 180,000,000 Debit Account 627: 50,000.00 Credit Account 112: 500,000,000

Debit Account 621A: 170,000,000 Debit Account 621B: 180,000,000 Debit Account 627: 50,000,000 Credit Account 334: 400,000,000

Debit Account 622A: 170,000,000 Debit Account 622B: 180,000,000 Debit Account 627: 50,000,000 Credit Account 334: 400,000,000

Debit Account 622A: 170,000,000 Debit Account 622B: 180,000,000 Debit Account 627: 50,000,000 Credit Account 111: 400,000,000

10.

MULTIPLE SELECT QUESTION

30 sec • 1 pt

What is the process of product consumption? (Choose 2 answers)

The process of bringing products into circulation through sales methods

The process of producing and processing products

The payment process between economic units and customers

The process of advertising and marketing products

Nguyên Lý Kế Toán

31 questions

What activities are included in the supply process? (Choose 2 answers)

Identify the factors that can affect the supply process? (Choose 2 answers)

Why does the actual price of raw materials and tools purchased externally include various actual purchasing costs?

When planning production, what factors should the company consider? (Choose 2 answers)

Which of the following examples illustrates general production costs? (Choose 2 answers)

The Rạng Đông Light Bulb Joint Stock Company in March exported raw materials for product production worth 580,000,000 VND, serving the general needs of the production workshop worth 220,000,000 VND. Perform the accounting entry for this transaction?

Sơn Yến Advertising and Printing Company has electricity costs in March according to the invoice with VAT of 10% used for the production department.

Company In and Advertising Son Yen has electricity costs in March according to the invoice with VAT of 10% used for the production department 28,600,000 VND, used for the enterprise management department 16,500,000 VND. Determine the accounting entry for this transaction?

Company May Thao Hien in March calculates the salary payable for direct production workers: product A: 170,000,000 VND, product B: 180,000,000 VND; for workshop staff: 50,000,000 VND. Determine the accounting entry for this transaction?

What is the process of product consumption? (Choose 2 answers)

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