COLLEGE OF BUSINESS ADMINISTRATION AL-KHARJ
DEPARTMENT OF ACCOUNTING
QUIZ:2
Total Questions=10
Marks: 10 *1=10
A - Tick the correct answer for the following :
1. Diamond Co. is a small furniture manufacturing business in Riyadh.
They received an order for 10 tables from a customer in Al khobar city .
Total cost for the job was SR500. How much was the cost per table
a) 70
b) 100
c) None
2. The information given below has taken from the cost records of engineering
works in respect of job no A5432 description as follows :
Volvo engine, Quantity 1520@ 20per unit how much the total direct material
cost
a) 31400
b) 41400
c) 30400
d) 21000
3. The information given below has taken from the cost records of
manufacturing works in respect of job no B12976 description as follows:
L.G Air conditioner, hour135@15per unit how much the total direct-labour
cost
a) 2025
b) 3025
c) 1025
d) 1525
4. Job costing is a form of specific order costing .
a) True
b) False
5. Companies the produce many different products or services are more likely to
use in job costing .
a) True
b) False
6. Job-cost records contain all costs for a particular product, service, or batch of
products.
a) True
b) False
7. Job order costing systems are used by service firm not by manufacturers.
a) True
b) False
B- Fill in the blanks
1. Each …………….. can be treated as a cost unit in job costing
( Contract / Job )
2. Actual costing uses ……………….. indirect cost rates
( Actual / Notional )
3. Normal costing uses ………………… Indirect cost rates
( Estimated / Budgeted )
Student’s Name: …………………………………………………….……………….
University No: ………………………………..