BBA Cost Accounting MCQs – Practice Test 1 (Chapter 28)

Process Costing MCQs with Answers PDF Download – Test 1

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Process Costing MCQs – Practice Test 1 PDF Download

MCQ 1: The cost of previous department is a part of:

transferred-in costs
transferred-out costs
FIFO costs
LIFO costs

MCQ 2: The total costs incur in a production process, is divided by total number of output units, to calculate the:

cost of indirect labor
cost of direct labor
cost of direct material
unit costs

MCQ 3: If the beginning work in process equivalent units are 2500 units, work done in current period equivalent units are 3800 units and ending work in process equivalent units are 5000, then complete equivalent units in current period are:

1800 units
1500 units
1300 units
1500 units

MCQ 4: A unit cost calculated in costing system, by assigning total costs incurred to many similar units is categorized as:

accounting period costing system
process costing system
job costing system
none of above

MCQ 5: If the beginning work in process equivalent units are 2500 units, work done in current period equivalent units are 3800 units and units completed in current period are 4000, then ending work in process equivalent units will be:

1800 units
2300 units
10300 units
1500 units

BBA Cost Accounting MCQs App & e-Book – Process Costing Study Guide

Overhead Cost Variances and Management Control MCQs

Balanced Scorecard and Strategic Profitability Analysis MCQs

Capacity Analysis and Inventory Costing MCQs

Management Control Systems and Multinational Considerations MCQs

Decision Making Process and Information MCQs

Master Budget and Responsibility Accounting MCQs

Department Costs, Common Costs and Revenues MCQs

Cost Function and Behavior MCQs

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