Cost Accounting MCQS – Multiple Choice Questions

1.The main objective of Cost accounting is to ascertain the financial position on a particular date.

False

True

2.Job order costing is also known as:

Product costing

Process costing operation costing

None of the above.

3.Cost accounting is the best tool for management control

Yes

No

4.Cost accounting is done by:

Actuarialist

Financial accountant

Cost accountant

Store keeper

5.Process costing is a costing method used for:

Batch of products

Construction projects

When mass production of identical goods are produced by passing through multiple processes.

  1. Cost accounting and financial accounting should produce reports that reconcile each other:

True

False

7.Labour accounting considers:

Machine hours spent on production

Time sheets of labour

Time sheet of office staff

8.Cost accounting divided cost into direct and indirect?

True

False

9.The cost accountant should depend on financial accountant:

True

False

10.To implement cost accounting system, top level management support is not necessary.

True

False

Answers: False, none of the above, yes, cost accountant, When mass production of identical goods are produced by passing through multiple processes, True, time sheet of labour, True, False, False

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