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cost account

Total questions: 10

Worksheet time: 2mins

Name
Class
Date
1.

Name of the person incharged as Head Of Commerce Department

a)

Pn. Sarimah Ismail

b)

En. Ashraf Mohamed

c)

Pn.Rosmizar Mohd Rosli

d)

En Khairulnizan Abdul Kadir

2.

Which programme that not been offered at PSP's Commerce Department?

a)

DAT

b)

DIB

c)

DPR

d)

DPM

3.

which are not listed as element of cost in contract account

a)

direct material

b)

direct labour

c)

depreciation expense

d)

sub-contractor expenses

4.

which account that no need to be prepared in contact account?

a)

contract account

b)

cash account

c)

contractee account

d)

certified certificate account

5.

what does it mean by retention money?

a)

payment that contractee need to pay to contractor

b)

payment that is withheld pending the completion of some specified condition

c)

payment that contractor need to pay to contractee

d)

payment that contractee need to pay to sub-contractor for the contract that they have completed

6.

Apparent profit can be divided into two categories that is reserve and ....

a)

net profit

b)

gain on disposal

c)

current profit

d)

gross profit

7.

contractee is the project owner & all the transaction in contractee account should be treated as....

a)

cah account

b)

payable account

c)

revenue account

d)

receivable account

8.

Architect's certificate is....

a)

document certified by contractor based on completion of the contract

b)

document certified by an architect based on working in progress of the contract

c)

document certified by an architect based on completion of the contract

d)

document certified by contractor based on workin in progess of the contract

9.

Problems arise when the contract is more than one year except...

a)

problem relating only to the first year of contract

b)

problems relating to the second and subsequent years

c)

problems based on estimated profit

d)

problems relating to choose sub-contractor that can finish the project on schedule.

10.

Which item that not been record in Statement of Financial Position

a)

net book value of non-current asset

b)

closing direct material

c)

retention money

d)

direct labour