Cost Accounting Test
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Cost Accounting Test
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25 Questions

1. An example of fixed cost _________.
2. Idle capacity of a plant refers to the difference between _________.
3. Recreation expenses in factory are apportioned on the basis of _________.
4. Discarded material substances having no value is called _________.
5. When standard output is 10 units per hour and actual output is 12 units per hour, the efficiency is ________.
6. Idle time is ________.
7. Cost of sales plus profit is _________.
8. Operating costing is suitable for _________.
9. Warehouse rent is a part of ________
10. Total of all direct costs is termed as _________.
11. Depreciation of plant and machinery is a part of _________.
12. A cost unit is __________.
13. Bad debt is an example of __________.
14. Scrap is _________.
15. Material control involves _________.
16. How many rate are used to calculate wages under Taylorss differential piece rate system?
17. Defectives ________.
18. Time wages are paid on the basis of __________.
19. Reorder level = _________.
20. Indirect material used in production is classified as __________.
21. Classification of cost is useful _________.
22. Over time premium is paid __________.
23. The process of grouping of costs according to some common characteristics ____.
24. Bonus under Rowan scheme is paid __________.
25. Indirect materials can be apportioned on the basis of __________.

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