PU COM 2026 Manufacturing Accounts Free Quiz 1

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PU COM 2026 Manufacturing Accounts Free Quiz 1

PU COM Quiz

10:00

Answered: 0 / 10

Remaining: 10

Navigator 10 Q

General

General 10 MCQs

1. What is a manufacturing account?

A. Manufacturing account B. Trading account C. Profit and loss account D. Balance sheet

2. How is the cost of raw materials calculated?

A. Opening Stock + Purchases B. Opening Stock + Purchases - Closing Stock C. Purchases - Closing Stock D. Opening Stock - Closing Stock

3. What are expenses directly attributable to production?

A. Indirect expenses B. Selling expenses C. Direct expenses D. Administrative expenses

4. What are indirect costs in manufacturing called?

A. Direct materials B. Direct labor C. Direct expenses D. Factory overheads

5. How is the cost of production calculated?

A. Prime Cost + Factory Overheads B. Prime Cost - Factory Overheads C. Prime Cost × Factory Overheads D. Prime Cost / Factory Overheads

6. What is partially completed goods called?

A. Finished goods B. Work in progress C. Raw materials D. Goods in transit

7. Where is the cost of goods manufactured transferred?

A. Profit and loss account B. Balance sheet C. Trading account D. Cash flow statement

8. What is prime cost?

A. Direct materials only B. Direct labor only C. Direct expenses only D. Direct materials + Direct labor + Direct expenses

9. What is conversion cost?

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

10. What is the purpose of the manufacturing account?

A. Trading account B. Manufacturing account C. Profit and loss account D. Balance sheet

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