cost accounting Flashcards

(50 cards)

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

22
Q

bad debts written off

A

selling and distribution overheads

23
Q

underwriting commission

24
Q

carriage and cartage inward

25
labour required in production
prime cost
26
warehouse rent
selling and distribution overheads
27
sales promotion
selling and distribution overheads
28
direct expenses outstanding
prime cost
29
carriage inwards
prime cost
30
expenses regarding purchases of material
prime cost
31
productive wages
prime cost
32
depreciation on plant
factory overheads
33
gas, fuel and water
factory overheads
34
factory manager's salaries
factory overheads
35
travelling expenses
office overheads
36
carriage outwards
selling and distribution overheads
37
traveller's salaries and commission
selling and distribution overheads
38
discount allowed
not included
39
lubricants
factory overheads
40
insurance of plant
factory overheads
41
power
factory overheads
42
depreciation on machinery
factory overheads
43
property tax on factory buildings
factory overheads
44
administrative expenses
office overheads
45
sales commission
selling and distribution overheads
46
salaries of salesman
selling and distribution overheads
47
dock charges
prime cost
48
excise duty on purchases
prime cost
49
cost of patterns
prime cost
50
royalties
prime cost