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This quiz, process costing multiple choice questions (MCQs), tests a student’s knowledge of the fundamentals. Completing it will be helpful to prepare for exams and interviews.
The quiz contains 9 MCQs with 4 possible options for each MCQ. Students need to select the correct option to proceed to the next question.
You can complete the MCQs test for process costing below. If you find any questions difficult, you can learn more about process costing from the section on cost accounting.
Frequently Asked Questions
What is Process Costing?
Process Costing is used when output is produced in a continuous process system, and it is difficult to separate individual units of output.
What are the principles of Process Costing?
Transferred-in costs are the costs accumulated by the product at any given point in production. They are “transferred in” to the new business department that receives the partially finished product and is responsible for continuing the production process.
What are the principles of Process Costing?
What are the principles of Process Costing?
What are the two methods used in Process Costing?
There are three kinds of Process Costing: weighted average, standard, and First-in First-out (FIFO). There is no Last-in, Last-out (LIFO) method of Process Costing, as the basic principle of Process Costing is that the first unit produced is the first unit used.
What is an example of Process Costing?
One example of Process Costing is the manufacture of automobiles. In this type of process, each step in the production process is tracked and assigned a specific cost. This helps to ensure that the final product is accurately priced.
