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Job, Batch, Service and Contract costing

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

The companies that produce many different products or services usually use:

a)

process costing

b)

job order costing

c)

both process costing and job order costing

d)

none of the above

2.

Which of the following costs is recorded on the job cost sheet?

a)

Direct materials cost

b)

Direct labor cost

c)

Manufacturing overhead cost

d)

All of the above

3.

Job costing used in

a)

paper mills

b)

chemical works

c)

printing works

d)

textile mills

4.

Which of the following would not be classed as a service department?

a)

The assembly department

b)

The maintenance department

c)

The canteen

d)

The finance department

5.

When job is very big and spread over long periods of time the method of costing adopted is

a)

Process

b)

Job

c)

Contract

d)

Batch

6.

In ............. costing the cost of a group of products is ascertained.

a)

Process

b)

Job

c)

Batch

d)

Service

7.

Cost unit in a college may be

a)

teacher

b)

Non teacher staff

c)

Student

d)

Number of departments

8.

Which of the following cost unit application is not correct?

a)

Hotels: guests

b)

Restaurants: meals served

c)

Hospital: doctors

d)

Transport: kilometres

9.

Which of the following is not correct in relation to features of service costing?

a)

A service is provided and consumed immediately.

b)

A service provided is standardized.

c)

A service is intangible in nature.

d)

A service cannot be stored and used later

10.

Which of the following is not correct in terms of features for contract costing?

a)

The work will be of a relatively long duration.

b)

The work is undertaken to customer's specific

requirements.

c)

The price is usually agreed at the end of the contract.

d)

The work is usually site-based.