Introduction to Cost Accounting MCQ | Cost Accounting (Free Resource)

21. A tonne of coal is a cost ___________ .
a) Price
b) Unit
c) Overheads
d) None of the above

22. In case of paper the cost unit is _________ .
a) Per Unit
b) Per kg/ rate
c) Per job
d) None of the above

23. In case of power the cost unit is _________ .
a) per job
b) PKW
c) Per Unit
d) Per cubic metre

24. In case of gas the cost unit is __________ .
a) Per Unit
b) Per Unit
c) Per cubic metre
d) per job

25. In case of interior decoration the cost unit is ___________ .
a) Per cubic metre
b) Per kg/per rate
c) per job
d) None of the above

26. The objective of __________ is to maximise ROI.
a) an organisation
b) Profit Centre
c) Investment Centre
d) None of the above

27. Anything for which a separate measurement of cost is required is _____________.
a) Cost period
b) Cost Object
c) Cost of Sale
d) None of the above

28. The example of cost object as product is ___________ .
a) T. V., Car
b) Milk,Timber
c) Tin packing, Boxes
d) None of the above

29. placement of an order is a cost object when it is _____________ .
a) Activity
b) Data
c) Report
d) None of the above

30. Timber in furniture is a __________ raw material.
a) Indirect
b) Basic
c) Precess
d) None of the above

21) Unit 22) Per kg/per rate 23) PKW 24) Per cubic metre 25) per job 26) Investment Centre 27) Cost Object 28) T. V., Car 29) Activity 30) Basic