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Introductory Multiple Choice Quiz
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1
When allocating labour under a process costing system with employees duties spread across two departments the correct double entry in the accounts is as follows: (Learning Objective 1 Ch 4)
A)Dr Salaries and Wages; Cr WIP department A Cr WIP Department B
B)Dr Salaries and Wages; Cr WIP department B
C)Dr WIP department A Dr WIP Department B; Cr Salaries and Wages
D)Dr Salaries and Wages Cr WIP department A
2
Regarding Process Costing 'Quantity Schedules', which of the following statements is untrue? (Learning Objective 3 Ch 4)
A)They do not include equivalent units.
B)They show the flow of units through the department
C)They show the manager the stage of any completion of in-process units
D)They help in tying together the rest of a production report







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