BA2 試験問題を無料オンラインアクセス

Which one of the following is NOT a main purpose of management accounting?

• A.Reporting to shareholders
• B.Controlling
• C.Planning
• D.Decision making

In a manufacturing company which produces a range of products, the cost of factory rent and rates would be classified as A.

• A.Direct material cost
• B.Direct expense
• C.Indirect material cost
• D.Indirect expense

A company uses an integrated accounting system.
The accounting entries for depreciation of machinery used for production would be.

• A.Debit: Provision for depreciation accountCredit: Work in progress control account
• B.Debit: Production overhead control account Credit: Provision for depreciation account
• C.Debit: Provision for depreciation account Credit: Non-current Assets account
• D.Debit: Work in progress control accountCredit: Provision for depreciation account

Refer to the exhibit.

A management accountant had prepared the following initial overhead analysis, showing the overhead allocated and apportioned to the three cost centres. The number of employees in each cost centre is also shown.
The service cost centre costs are now to be reapportioned to the production cost centres on the basis of the number of employees in each production cost centre. After the reapportionment has been completed, the total overhead cost of the Assembly department will be:

• A.$7,810
• B.$75,448
• C.$74,029
• D.$74,810

The standard labour hours for all products manufactured by a company include an allowance for idle time. Idle time is budgeted to be 5% of total hours worked. Each unit of product G requires an input of 9.5 active labour hours. The labour rate is $12 per hour.
The standard labour cost shown on the standard cost card for one unit of product G will be

• A.$119.70
• B.$114.00
• C.$120.00
• D.$10.00