Home / Questions / A receiving report is typically a duplicate of the purchase order, but without the quanti
A receiving report is typically a duplicate of the purchase order, but without the quantity pre-listed on the form.
12) Which of these documents are used to accumulate the costs of a job?
A) Labor time record
B) Materials inventory requisition form
C) Job cost record
D) Bill of materials
13) Which of these documents substantiates the balance of the raw materials inventory account shown on the company's balance sheet?
A) Raw materials records
B) Bill of materials
C) Materials requisition
D) Labor time record
14) Which of these documents informs the storeroom to send specific materials to the factory floor?
A) Receiving report
B) Bill of materials
C) Materials requisition
D) Purchase order
15) When direct materials are requisitioned, they flow directly into:
A) cost of goods sold.
B) finished goods inventory.
C) manufacturing overhead.
D) work in process inventory.
16) The assignment of direct and indirect materials to cost objects reduces:
A) finished goods inventory.
B) manufacturing overhead.
C) raw materials inventory.
D) work in process inventory.
17) A source document for tracking employee hours is called a:
A) job cost record.
B) process costing.
C) labor time record.
D) job costing.
18) A document that accumulates job costs is called a:
A) job cost record.
B) bill of materials.
C) labor time record.
D) production schedule.
19) Which comes first in the flow of costs?
A) Cost of goods sold
B) Finished goods inventory
C) Raw materials inventory
D) Work in process inventory
20) Which comes second in the flow of costs?
A) Cost of goods sold
B) Finished goods inventory
C) Raw materials inventory
D) Work in process inventory
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