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INTRODUCTION TO COST ACCOUNTING

Total questions: 10

Worksheet time: 4mins

Name
Class
Date
1.

Book keeping is mainly concerned with

a)

Recording of financial data

b)

Designing the systems in recording, classifying, and summarizing the recorded data

c)

Interpreting the data for internal and external users

d)

None of the above

2.

The process of identify, classify, recording and communicating business transaction is called as book-keeping.

a)

True

b)

False

3.

Which of the following is definition of accounting?

a)

It's a process of classifying, recording, and summarizing the business transaction in monetary unit.

b)

It's a process of recording, classifying, and summarizing the business transaction in monetary unit.

c)

It's a process of classifying, recording and summarizing the business transaction interpreting the data in assist stakeholders in making decision.

4.

Accounting is referred to as the "language of ___________________."

a)

Profit

b)

Life

c)

Accounting

d)

Business

5.

The type or branch of accounting that generates reports for the use of external parties such as creditors, investors and government agencies is known as:

a)

Financial Accounting

b)

Managerial Accounting

c)

Tax Accounting

d)

Forensic Accounting

6.

Which of the following statement is true?

a)

Bookkeeping is recording all the business transaction and owner's own transaction

b)

Bookkeeping deals with record-keeping and is one only aspect of accounting

c)

Bookkeeping and accounting are one and the same since the bookkeeping function is includes in accounting process

d)

None of the above

7.

Define the bookkeeping

a)

It's a process of classifying, recording and summarizing the business transaction.

b)

Its a process of recording, summarizing and classifying the business transactions.

c)

It's a process of classifying, summarizing and recording the business transactions.

8.

Which branch of accounting embraces the preparation of various tax returns and tax planning necessary to minimize the impact of taxes on the firm?

a)

Auditing

b)

Cost accounting

c)

Financial accounting

d)

Tax accounting

9.

Which branch of accounting is concerned with analyzing costs of products or services rendered in a business?

a)

Auditing

b)

Cost accounting

c)

Financial Accounting

d)

Management Accounting

e)

Tax Accounting

10.

Which branch of accounting deals with the calculate the profit or loss of a business during a period and to provide an accurate picture of the financial position of the business as on a particular date to investors or banks?

a)

Auditing

b)

Cost accounting

c)

Financial Accounting

d)

Tax accounting