App02B - Appendix 2B, Cost of Quality LO5: Schedule of cost...

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Appendix 2B, Cost of Quality Question Type Difficulty LO1: Mangerial vs financial accounting LO2: DM, DL, Manuf overhead LO3: Period and product costs LO4: Income statement LO5: Schedule of cost of goods manufactured LO6: Variable and fixed costs LO7: Direct and indirect costs LO8: Decision-making cost classifications LO9: Labor cost classifications (App 2A) LO10: Classification of quality costs (App2B) LO11: Quality cost report (App 2B) Professional Exam Adapted ID Origin CMA/CPA origin 1 T/F M x New 6/22/94 B E.N. 2 T/F H x New,4/19/95,T E.N. 3 T/F M x New,4/19/95,Q E.N. 4 Conceptual M/ C M x x New,5/22/98,A11 E.N. 5 Conceptual M/ C M x x New,5/22/98,A12 E.N. 6 Conceptual M/ C M x x New,5/22/98,B10 E.N. 7 Conceptual M/ C M x x New,5/22/98,B11 E.N. 8 Conceptual M/ C M x x New,5/22/98,C11 E.N. 9 Conceptual M/ C M x x New,5/22/98,C12 E.N. 10 Conceptual M/ C M x x New,5/22/98,D11 E.N. 11 Conceptual M/ C M x x New,5/22/98,D12 E.N. 12 Conceptual M/ M x 8eLD:AppB,Q1 Larry Deppe 2B-1
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Appendix 2B, Cost of Quality C 13 Conceptual M/ C E x Eric 6/22/94 B E.N. 14 Conceptual M/ C E x CMA CMA 6/93 Part 3 #13 CMA CMA 6/93 Part 3 #13 2B- 1 15-18 Multipart M/C M x x New,5/21/98,E11 E.N. 2B- 2 19-22 Multipart M/C M x x New,5/21/98,F11 E.N. 23 Problem M x x New,5/21/98,G11 E.N. 24 Problem M x x New,5/21/98,H12 E.N. 2B-2
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Appendix 2B, Cost of Quality True / False Questions 1. Quality of conformance refers to the extent to which a product offered by one company is similar to products offered by other companies. True False 2. ISO 9000 standards were established to make sure that all consumer products incorporate certain safety features. True False 3. A quality cost report is usually compiled by the purchasing department to show the added costs of purchasing higher quality components. True False Multiple Choice Questions 4. Which of the following would be classified as a prevention cost on a quality cost report? A. Cost of field servicing and handling complaints. B. Quality engineering. C. Lost sales arising from a reputation for poor quality. D. Supervision of testing and inspection activities. 5. Which of the following would be classified as a prevention cost on a quality cost report? A. Warranty repairs and replacements. B. Quality engineering. C. Test and inspection of in-process goods. D. Net cost of scrap. 2B-3
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Appendix 2B, Cost of Quality 6. Which of the following would be classified as an appraisal cost on a quality cost report? A. Quality circles. B. Rework labor and overhead. C. Downtime caused by quality problems. D. Supervision of testing and inspection activities. 7. Which of the following would be classified as an appraisal cost on a quality cost report? A. Systems development.
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This note was uploaded on 11/10/2010 for the course ACCOUNTING acc taught by Professor Sign during the Spring '10 term at S. Alabama.

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App02B - Appendix 2B, Cost of Quality LO5: Schedule of cost...

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