Page 241 - BA2 Integrated Workbook - Student 2017
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Supplementary objective test questions
8.2 At the end of the period the accounting entries for production overhead
over-absorbed would be:
A DR Overhead control account CR Statement of profit or loss
B DR Statement of profit or loss CR Overhead control account
C DR Work in progress account CR Overhead control account
D DR Overhead control account CR Work in progress account
8.3 A machine operator is paid $10.20 per hour and has a normal working week of
35 hours. Overtime is paid at the basic rate plus 50%. in week 7 the machine
operator worked 42 hours.
Calculate the overtime premium paid to the operator. $_________ .
CHAPTER 9 – PERFORMANCE MEASUREMENT
9.1 In the context of a balanced scorecard approach to the provision of
management information, which TWO of the following measures might be
appropriate for monitoring the learning and growth perspective?
A Training days per employee
B Percentage of revenue from new customers
C Net profit margin
D Percentage of revenue generated by new products and services
E Number of items rejected during production
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