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Seminar 9 Quiz

Total questions: 11

Worksheet time: 6mins

Name
Class
Date
1.

Which of the following is false about managerial accounting?

a)

Used for strategic planning in the company

b)

Managers of the company is allowed to see the information provided

c)

Managerial accounting reports are prepared based on a set of rules

d)

All of the above is true

2.

Which of these is not true?

a)

Nanyang Technological University is a manufacturer

b)

Manufacturer Inventory: Raw Materials, Work-in-Process and Finished Goods

c)

Mercedes-Benz is a merchandising car company

d)

Types of Manufacturing Costs: Direct Materials, Direct Labour and Manufacturing Overhead

3.

Which of these costs become assets?

a)

Salary of a sales manager

b)

Rent for corporate office

c)

Salary of an engineer in a manufacturing plant

d)

Supplies cost for management office

4.

Based on traceability, which cost is indirect cost?

a)

Employees in the production line of a manufacturing company

b)

Steel for Mercedes Benz factory

c)

Flour in a cake factory

d)

Bakery supervisor in a cake factory

5.

Which of the following is not a manufacturing overhead?

a)

Rent of Factory Building

b)

Salary of Factory Machine Operator

c)

Salary of Factory Manager

d)

Depreciation of Equipment

6.

Wilton Company estimated the manufacturing overhead to be $280,000 and the direct labour hours to be 14,000 for the year 2018. The actual manufacturing overhead was $120,000 and the actual direct labour hours were 9,000. Overhead is applied on direct labour hours. Is overhead underapplied or overapplied and by how much?

a)

Overhead is underapplied by $50,000

b)

Overhead is underapplied by $60,000

c)

Overhead is overapplied by $50,000

d)

Overhead is overapplied by $60,000

7.

Which of the following is not a reason for estimating overhead?

a)

It makes it possible to estimate the total job costs sooner

b)

Actual overhead for the period is not known until the end of the period or the following period

c)

Seasonal factors and fluctuation in business cycles is another reason

d)

It results in a higher chance of profit

8.

Direct Materials: $100,000

Direct Labour: $50,000

Manufacturing Overhead: $60,000

Beginning WIP Inventory: $10,000

Ending WIP Inventory: $30,000


What is the cost of goods manufactured(COGM)?

a)

$230,000

b)

$250,000

c)

$190,000

d)

$70,000

9.

COGM is the total amount of expenses incurred to turn WIP inventory into __________.

a)

raw materials inventory

b)

finished goods inventory

c)

cost of goods sold

d)

total manufacturing costs

10.

Which of the following is not an advantage of Activity Based costing compared to Traditional Costing:

a)

Allocates cost of overheads accurately

b)

Eliminates the non value added activities

c)

Uses a single cost driver

d)

More effective overhead cost control

11.

In April 2020, if the cost of goods manufactured exceed manufacturing costs by $58,000, which of the following is applicable?

a)

An increase in ending work in process by $58,000

b)

A decrease in ending work in process by $58,000

c)

Cost of goods sold increased by $58,000

d)

Finished finished goods increased by $58,000