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Job costing

Total questions: 12

Worksheet time: 6mins

Name
Class
Date
1.

Do you need a job card in job costing process?

a)

Yes

b)

No

2.

What is the best description of job costing?

a)

used when a product of one process becomes the material of another

b)

used in areas such as hotels, transport and entertainment where an actual product is not made

c)

used to determine a break-even point

d)

used when work consists of different products each time, made to meet customer's specific needs

3.

Material costs in job costing must all come from the same department. True or False?

a)

True

b)

False

4.

What items of expenditure go together to make up the PRIME COST?

a)

Materials only

b)

Labour only

c)

Both materials and labour

d)

Materials, labour and overheads

5.
Where are you unlikely to see job costing being used?
a)
In a garage
b)
In construction
c)
In designer fashion
d)
In a chemical plant
6.

How do you convert a profit margin % to a profit mark-up %?

a)

Profit Margin % / (100 - Profit Margin %)

b)

100% / Profit Margin %

c)

(Profit Margin % - 100%) / Profit Margin %

d)

(100% - Profit Margin %) / 100%

7.

There are two ways of expressing profit. Which one is being described here?

Expressed as a % of cost of job

a)

Profit mark-up

b)

Profit margin

8.

There are two ways of expressing profit. Which one is being described here?

Expressed as a % of the selling price

a)

Profit mark-up

b)

Profit margin

9.

True or False?

A company will always turn down a job which will not generate any profit.

a)

True

b)

False

10.

True or False?

Except when a factory-wide method of recovery is used, overheads are applied by each department using their own method e.g. machine hours or labour hours

a)

True

b)

False

11.
The two basic types of cost accounting systems are:
a)
Job order costing and perpetual costing.
b)
Job order costing and customized product costing.
c)
Job order costing and periodic costing.
d)
Job order costing and process costing.
12.
The target cost for a job using job costing is calculated as:
a)
direct costs + desired profit
b)
expected selling price - direct costs
c)
expected selling price - desired profit
d)
expected selling price + desired profit