cost accounting Flashcards

1
Q

audit fees

A

office overheads

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2
Q

motive power

A

factory overheads

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3
Q

purchases of raw materials

A

prime cost

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4
Q

branch office expenses

A

office overheads

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5
Q

quarterly machinery depreciation

A

factory overheads

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6
Q

interest on bank loan

A

not included

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7
Q

wages due but not paid

A

prime cost

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8
Q

supervisor’s salary

A

factory overheads

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9
Q

bad debts recovery

A

not included

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10
Q

counting house salary

A

office overheads

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11
Q

drawing office salary

A

factory overheads

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12
Q

printing and stationery

A

office overheads

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13
Q

chargeable expenses

A

prime cost

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14
Q

rent- administrative office

A

office overheads

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15
Q

coal and coke

A

factory overheads

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16
Q

director’s fees

A

office overheads

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17
Q

storekeepers wages

A

prime cost

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18
Q

sales depot expenses

A

selling and distribution overheads

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19
Q

time office expenses

A

factory overheads

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20
Q

advertisement

A

selling and distribution overheads

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21
Q

hire of special plant

A

prime cost

22
Q

bad debts written off

A

selling and distribution overheads

23
Q

underwriting commission

A

not included

24
Q

carriage and cartage inward

A

prime cost

25
Q

labour required in production

A

prime cost

26
Q

warehouse rent

A

selling and distribution overheads

27
Q

sales promotion

A

selling and distribution overheads

28
Q

direct expenses outstanding

A

prime cost

29
Q

carriage inwards

A

prime cost

30
Q

expenses regarding purchases of material

A

prime cost

31
Q

productive wages

A

prime cost

32
Q

depreciation on plant

A

factory overheads

33
Q

gas, fuel and water

A

factory overheads

34
Q

factory manager’s salaries

A

factory overheads

35
Q

travelling expenses

A

office overheads

36
Q

carriage outwards

A

selling and distribution overheads

37
Q

traveller’s salaries and commission

A

selling and distribution overheads

38
Q

discount allowed

A

not included

39
Q

lubricants

A

factory overheads

40
Q

insurance of plant

A

factory overheads

41
Q

power

A

factory overheads

42
Q

depreciation on machinery

A

factory overheads

43
Q

property tax on factory buildings

A

factory overheads

44
Q

administrative expenses

A

office overheads

45
Q

sales commission

A

selling and distribution overheads

46
Q

salaries of salesman

A

selling and distribution overheads

47
Q

dock charges

A

prime cost

48
Q

excise duty on purchases

A

prime cost

49
Q

cost of patterns

A

prime cost

50
Q

royalties

A

prime cost