Cost Accounting

M

Mr. Dubey • 51.27K Points
Coach

Q 11. If the actual loss is more than the estimated normal loss, then it is

(A) abnormal loss
(B) normal loss
(C) seasonal loss
(D) abnormal gain
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M

Mr. Dubey • 51.27K Points
Coach

Q 12. Profit to be transferred to P& L A/c , if the contract is complete to the extent of only 20% is _____.

(A) nil
(B) 20%
(C) 25%
(D) 75%
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M

Mr. Dubey • 51.27K Points
Coach

Q 13. Process Account is _____.

(A) Nominal A/c
(B) Real A/c
(C) Personal A/c
(D) either Nominal or Real A/c
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M

Mr. Dubey • 51.27K Points
Coach

Q 14. The costing method which can be used in industry where the product pass through different processes is known as______.

(A) job costing
(B) operating costing
(C) batch costing
(D) process costing
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M

Mr. Dubey • 51.27K Points
Coach

Q 15. Which of the following is known as Terminal Costing?

(A) Job Costing
(B) Batch Costing
(C) Process Costing
(D) Contract Costing
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M

Mr. Dubey • 51.27K Points
Coach

Q 16. Identify the types of specific order costing.

(A) Job Costing
(B) Batch Costing
(C) Both (a) & (b)
(D) Process Costing
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M

Mr. Dubey • 51.27K Points
Coach

Q 17. A contract account is a _______ account in nature.

(A) Real a/c
(B) Personal a/c
(C) Nominal a/c
(D) All of these
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M

Mr. Dubey • 51.27K Points
Coach

Q 18. Ascertainment of cost of the product at each process is called: -

(A) Job Costing
(B) Contract Costing
(C) Process Costing
(D) Batch Costing
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Mr. Dubey • 51.27K Points
Coach

Q 19. In what basis of work, the contractor is made payment?

(A) Certified Work
(B) Uncertified Work
(C) National Profit
(D) None of these
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M

Mr. Dubey • 51.27K Points
Coach

Q 20. Which method is adopted to calculate the cost of each batch?

(A) Contract Costing
(B) Job Costing
(C) Batch Costing
(D) Job sheet
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