Cost Accounting Objectives

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ACCA PAPER F2...

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COST ACCOUNTING (462) OBJECTIVES Fill in the blanks 1) Sales Sales !"#e !"#e t"ainin$ t"ainin$ #!st #!st is n!t A %ANUFACTU&ING #!st' %ANUFACTU&ING #!st' 2) The a"iable a"iable #!st !es n!t #han$e *ith *ith the #han$e #han$e in O+E&ATING E,+ENSES'' E,+ENSES -) The #!st #!st ! $l.e / ta0e n!t n!t t"a#eable t"a#eable is t0e ! IN3I&ECT COST' COST' 4) All e0enses an an #!sts in#.""e in#.""e !" a ."nishe ."nishe $!!s $!!s is #alle SE55ING E,+ENSES' ) +&I%E COST is COST is s.7 t!tal ! i"e#t 0"!.#ti!n #!st 7ainl #!70"ise ! i"e#t 7ate"ial 8 i"e#t lab!."' 6) F!" 7ate"ia 7ate"iall 0."#hase 0."#hase  the +U&C9ASE A:C is A:C is E,+ENSE E,+ENSE /  / a##!.nt 0aable is A 5IABI5IT; ' ) T"ainin$ is n!t a 7an.a#t."in$ #!st' (T)' @) It is sai that #!st #han$es in t!tal is i"e#t 0"!0!"ti!n t! #han$e in !l.7e it is (T:F)' 1) +lasti# 0a"ts in the 0"!.#t eas t! t"a#k is i"e#t 7ate"ial #!st (T)' 11) +a"t ! 7akin$ the 0"!.#t eas t! ete"7ine h!* 7.#h it is "e.i"e is a 3i"e#t #!st' (T)' 12) Sales !"#e t"ainin$ is n!t a 7an.a#t."in$ #!st' (T)' 1-) Se7iHa"iable #!st !es n!t #han$e *ith the #han$e in !l.7e (F)' 14) Gl.e / ta0e n!t t"a#eable is an ea70le ! i"e#t 7ate"ial #!st' (T:F)' 1) 3i"e#t lab!" 8 7an.a#t."in$ !e"hea is kn!*n as #!ne"si!n #!st' (T)' 16) 3i"e#t #!sts a"e ha" t! ete"7ine !" !ne 0"!.#t' (F)' 1
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