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ManAcc - Prelims Special Quiz 2-3

Total questions: 13

Worksheet time: 26mins

Name
Class
Date
1.

Statement 1: Planning involves setting of long range goals for the organization.


Statement 2: Controlling involves checking the performance of activities against the plan or standards set.

a)

Statement 1 and Statement 2 are false.

b)

Statement 1 is true and Statement 2 is false.

c)

Statement 1 and Statement 2 are true.

d)

Statement 1 is false and Statement 2 is true.

2.

Planning involves the following, except:

a)

Setting of Objectives

b)

Deciding corrective actions

c)

Forecasting the future

d)

Making choices among alternatives

3.

The following are functions of management accounting, except:

a)

Provides data

b)

Use of qualitative information

c)

Facilitates control

d)

Risk management

4.

Statement 1: In performing managerial functions, a manager does rely solely on accounting information.


Statement 2: The American Institute of Certified Public Accountant states that management accounting extends in two areas.

a)

Both statements are correct

b)

Both statements are wrong

c)

Only statement 1 is correct

d)

Only statement 1 is wrong

5.

The following are considered as controllership, except:

a)

Planning and control

b)

Insurance

c)

Government Reporting

d)

Protection of Asset

6.

May be defined as the function of business management combined with the responsibility of accounting, reporting, etc.

a)

Treasureship

b)

Controllership

c)

Manager

d)

Management Accountant

7.

In ONE SHORT SENTENCE, what do you think is the major difference of managerial accounting to financial accounting? (3 points)

4 lines
8.

Relevant range is

a)

Range of activity that matters within the organization

b)

Range of activity that reflects the organization's goals

c)

Range of activity that reflects the organization's operating range

d)

Range of activity that are value-adding

9.

ABC produces bottled milk-tea for her online business.

The cost of bottled milk-tea is considered as:

a)

Cost Driver

b)

Cost Object

c)

Cost Pool

d)

None of the above

10.

Total Manufacturing Cost includes the following, except:

a)

Cost of Direct Labor

b)

Cost of Indirect Manufacturing Overhead

c)

Cost of Raw Materials Purchased

d)

Cost of Direct Manufacturing Overhead

11.

Below are the methods of separating of mixed costs, except:

a)

High-Low Method

b)

Regression Analysis

c)

Scattergraph Method

d)

Square Method

12.

Statement 1: Variable cost per cost driver is always constant.


Statement 2: Fixed cost per cost driver varies directly with cost driver.

a)

Statement 1 and Statement 2 are false

b)

Statement 1 and Statement 2 are true

c)

Statement 1 is true and Statement 2 is false

d)

Statement 1 is false and Statement 2 is true

13.

IRIS Co paid P 9,600.00 per month for the overhead and P300 per direct labor of its product, umbrella with fan. If the company produces 150 units for the month of March 2021, and it requires P 5.00 per unit for its raw materials and spent 30 mins in producing 1 unit. How much is the cost per unit for the month of March 2021?

a)

P 187

b)

P 369

c)

P 219

d)

P 9,905