محاسبة التكاليف: أسئلة امتحانية
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Questions and Answers

كم كانت جملة التكاليف الصناعية غير المباشرة المتغيرة في شهر يناير 2021م؟

  • ١٠٠٠٠ ج (correct)
  • ١٨٠٠٠ ج (correct)
  • ٥٠٠٠ ج (correct)
  • ١٢٠٠٠ ج (correct)
  • كم كانت جملة التكاليف الصناعية غير المباشرة الثابتة الكلية؟

  • ٨٠٠٠ ج
  • ٥٠٠٠ ج (correct)
  • ٢٠٠٠ ج
  • ١٠٠٠٠ ج
  • أي مما يلي يمثل طريقة تحميل التكاليف التي تتبعها شركة السلام الصناعية؟

  • نظام التكاليف الإنتاجية
  • طريقة تحميل التكاليف المستقلة (correct)
  • نظام التكاليف المباشرة
  • نظام التكاليف الغير مباشرة
  • ما هو مجموع التكاليف الصناعية الغير مباشرة؟

    <p>١٠٠٠٠ ج</p> Signup and view all the answers

    كم كان قيمة اهلاك الآلة خلال الفترة؟

    <p>٤٠٠٠ ج</p> Signup and view all the answers

    ما هي مرتبات المشرفين المعينين خلال الفترة؟

    <p>٢٠٠٠ ج</p> Signup and view all the answers

    متى تم شراء الآلة وفقاً للفترة الزمنية المذكورة؟

    <p>في بداية الفترة</p> Signup and view all the answers

    ما هو المجموع الكلي للانفاقات المتعلقة بالألة والمشرفين خلال الفترة؟

    <p>٦٠٠٠ ج</p> Signup and view all the answers

    ما الهدف من تعيين المشرفين خلال الفترة؟

    <p>لتحقيق التحكم في العمليات</p> Signup and view all the answers

    Study Notes

    General Information

    • The document appears to be a set of exam questions in a subject related to cost accounting.
    • The questions cover topics like cost calculation for different types of costs (direct and indirect), cost behavior analysis, and the impact of various situations on profit.
    • Various scenarios (e.g., changes in production volume, material costs, labor costs, and overhead costs) are examined to assess students' understanding of cost accounting principles.

    Cost Accounting Topics

    • Cost Classification: Different types of costs (direct materials, direct labor, variable overhead, fixed overhead, selling and administrative costs) are discussed and categorized. Specific examples, like salaries, material costs, and machine wear, are included.
    • Cost Behavior: The questions explore how costs change in response to production or activity levels (variable versus fixed costs). Data provided allows one to determine cost behavior (e.g., how cost changes with production).
    • Costing Methods: Different methods for allocating costs to products (e.g., absorption costing, variable costing, and activity-based costing) are discussed.
    • Inventory Valuation: The document covers inventory valuation, particularly how starting inventory, purchases, end inventory, and spoilage affect cost calculations.
    • Profit Determination: Exam questions help students understand the relationship between costs and profit. They often seek to predict the outcome of cost accounting errors.
    • Production Levels vs. Sales Levels: Questions investigate how changes in production vs. sales quantity affect profit under various accounting methods.
    • Overhead Costs: This includes both variable and fixed components. Students learn how to calculate overhead costs per unit given total costs, volume, or capacity.
    • Analysis of accounting errors: The exam tests the student's understanding of the impact of accounting errors on profit. The impact of misclassifying costs is studied.

    Production and Costs

    • Material costs, labor costs, and overhead costs are used to determine total costs to make different quantities of output under different pricing strategies.
    • The concept of capacity (potential production) versus actual production is included, aiming to help students understand the calculation of costs per unit in relation to production capacity.

    Example Questions

    • Sample questions include calculating cost per unit given different production volumes (total or partial).
    • Multiple-choice questions about accounting method impacts on profit and the impact of manufacturing errors.
    • There are examples for determining costs based on given data of production, inventory, and sales.

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    Description

    هذا الاختبار يتناول مواضيع محاسبة التكاليف، بما في ذلك تصنيف التكاليف وسلوكها. يتضمن أسئلة حول كيفية حساب التكاليف المباشرة وغير المباشرة، وتأثير التكاليف على الأرباح في سيناريوهات مختلفة. الهدف هو تقييم فهم الطلاب لمبادئ محاسبة التكاليف.

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