Page 287 - BA2 Integrated Workbook STUDENT 2018
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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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