U 7-3 Cost Classification

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MCQ
Unit 7 – Cost Management Concepts
U 7-3 Cost Classification

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Unit 1 - External Financial Statements

U 1-1 Concepts of financial statements accounting (Gleim + HOCK)

U 1-2 Statement of financial position

U 1-3 Income statement and statement of comprehensive income

U 1-4 Statement of changes in equity

U 1-5 Statement of cash flows

Unit1: (Mixed questions) - Overview of Financial Statements and the Income Statement (Wiley)

Unit1: (Mixed questions) - Statement of Changes in Equity and the Balance Sheet (Wiley)

Unit1: (Mixed questions) - Unit 1: Statement of Cash Flows and Financial Statement Articulation (Wiley)

Part1- Section A: Essay Questions

Unit 2 - Measurement, Valuation, and Disclosure: Assets -- Short-Term Items

U 2-1 Account receivable

U 2-2 Inventory - Fundamental

U 2-3 Inventory - cost flow method

U 2-4 Measurement of inventory subsequent to initial recognition

Unit 3 - Measurement, Valuation, and Disclosure: Assets -- Long-Term Items

U 3-1 Investment in equity securities

U 3-2 Equity Method

U 3-3 Investments in Debt securities

U 3-4 Property -plant & Equipment

U 3-5 Intangible asset

Unit 4 - Measurement, Valuation, and Disclosure: Liabilities

U 4-1 Different types of expenses and Liabilities

U 4-3 Income Taxes

U 4-4 Accounting for bonds and Noncurrent notes payable

Unit 5 - Revenue and Impairment Recognition

U 5-1 Revenue from contracts with customers

U 5-2 Recognition of revenue over time

U 5-3 Impairment and disposal of long-lived assets

Unit 6 - Integrated Reporting

U 6-1 Integrated reporting, Integrated thinking and integrated report

U 6-2 Fundamental concepts of integrated reporting

U 6-3 Guiding Principles and content elements of the integrated reporting

U 6-4 Adoption of integrated reporting

Unit 7 - Cost Management Concepts

U 7-1 Cost management terminologies

U 7-2 Cost Behavior and Relevant Range

U 7-3 Cost Classification

U 7-(1+2+3) Cost Drivers and Cost Flows (Mixed) (Wiley)

U 7-4 Costing Techniques

U 7-5 Absorption and Variable costing

Unit 10: Supply Chain Management

U 10-1 Just in time Inventory and Lean Manufacturing (Lean Resource Management)

U 10-2 Enterprise Resource Planning and Outsourcing

U 10-3 Theory of Constraints and Throughput Costing

U 10-4 Capacity Management

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