PU COM 2026 Cost Accounting Free Quiz 1

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PU COM 2026 Cost Accounting Free Quiz 1

PU COM Quiz

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Answered: 0 / 10

Remaining: 10

Navigator 10 Q

General

General 10 MCQs

1. What is cost accounting?

A. Cost accounting B. Financial accounting C. Management accounting D. Tax accounting

2. What is the process of grouping costs called?

A. Cost allocation B. Cost classification C. Cost apportionment D. Cost absorption

3. What is the cost of raw materials called?

A. Labor cost B. Overhead cost C. Material cost D. Selling cost

4. What is the cost of wages called?

A. Material cost B. Overhead cost C. Selling cost D. Labor cost

5. What is indirect cost of production called?

A. Overhead cost B. Direct cost C. Prime cost D. Conversion cost

6. What is the sum of direct materials, direct labor, and direct expenses?

A. Overhead cost B. Prime cost C. Conversion cost D. Total cost

7. What is conversion cost?

A. Direct materials + Direct labor B. Direct materials + Overheads C. Direct labor + Factory overheads D. Prime cost

8. What is the difference between variable and fixed costs?

A. Both variable B. Both fixed C. Variable fixed, fixed variable D. Variable change, fixed constant

9. What is the difference between direct and indirect costs?

A. Direct can be traced, indirect cannot B. Indirect can be traced, direct cannot C. Both direct D. Both indirect

10. What is the purpose of cost accounting?

A. Financial reporting B. Determine cost for pricing and control C. Taxation D. Auditing

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Quantitative Reasoning: 20 MCQs

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