Nama : Alya Trinandya

NPM : 0119101105
Kelas : D
Teknologi Pelaporan Keuangan Lanjutan
Tugas Pertemuan Ke-15 “Aspek Penutupan Akhir Periode dalam Akuntansi Manajemen”
1. The manager's schedule contains all the essential functions from defining the structure of the
period-end closing process to…
a. Scheduling work
b. Determine the final result
c. Monitor the results
d. A and C are correct.
Answer: D
2. We can use the schedule manager to perform the following tasks, except…
a. Create structured to-do lists
b. Make a work schedule
c. Run streams and individual jobs in the background
d. Store detailed information for each task
Answer: B
3. Included in the to-do list are…
a. Flow
b. Individual Job
c. All answers are correct
d. Program or transaction
Answer: C
4. Statistical key figures are used for…
a. C and D are correct
b. Determine the allocation result
c. Calculations in information systems
d. Forms the basis for period-based allocation
Answer: A
5. Transferring costs from sending object to receiving object is useful…
a. Pure cost allocation
b. Primary cost allocation
c. Overhead costs
d. Periodic allocation
Answer: A
6. We can also include quantity flow in…
a. Overhead costs
b. Cost allocation
c. Secondary cost
d. Periodic fees
Answer: B
7. The category of cost elements used to allocate costs depends on…
a. Fee type
b. Element type
c. Allocation type
d. B and C are correct
Answer: C
8. Which always starts with the base values that applying overhead costs are…
a. Cycle method
b. Periodic transactions
c. Overhead cost management
d. Costing sheet
Answer: D
9. The cycle/segment method represents the relationship between…
a. Companies and buyers
b. Sender and receiver
c. Manager and company
d. Shipper and courier
Answer: B
10. Costs created on a periodic basis in cost center accounting are also known as…
a. Fees accrued fees
b. Fees still have to be checked for their existence
c. Emergency expenses
d. All answers are correct
Answer: A
11. The current method of calculating accrual values in management accounting is…
a. Percentage method
b. Accrual method
c. Basic method
d. A and B are correct
Answer: D
12. Periodic reposting is used as…
a. Order rewriting
b. Reminder of existing orders
c. Shipping aids
d. Rewriting tools
Answer: C
13. Transactions relevant to management accounting, except…
a. Phone charges
b. Shipping costs
c. Postage fee
d. Insurance
Answer: B
14. When is the time the costs in the allocation cost center are sent back to the cost center that
actually incurs the costs according to the rules specified in the allocation cycle…
a. First period
b. Mid period
c. End of period
d. Whenever needed
Answer: C
15. Transferring primary costs from the cost center of the sender to the object that controls the
receiver is a function of…
a. Distribution
b. Allocation
c. controller
d. A and C are correct
Answer: A
16. Assessment is used to allocate…
a. Primary cost
b. Overhead costs
c. A and D are correct
d. Secondary cost
Answer: C
17. Another form of periodic cost allocation is…
a. Overhead calculation
b. Cost allocation
c. Calculation of overhead rates
d. Primary costs and secondary costs
Answer: A
18. Acts as an interim fee collector and as an aid to planning, monitoring, and reporting transactions
are…
a. External order
b. Special order
c. Internal orders
d. All answers are correct
Answer: C
19. Another form of periodic cost allocation is…
a. Cost allocation
b. Settlement
c. Distribution
d. Transaction reporting
Answer: B
20. The cost object can be solved by…
a. Product cost by order
b. A and C are correct
c. Product cost by period
d. Product costs by scale of purchase
Answer: B