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Unformatted text preview: Appendix 4B, Service Department Allocations Question Type Difficulty LO1: Cost flows LO2: WAC equivalent units LO3: WAC cost per EU LO4: WAC assignment of costs LO5: WAC Cost reconciliation LO6: FIFO equivalent units (App 4A) LO7: FIFO cost per EU (App 4A) LO8: FIFO assignment of costs (App 4A) LO9: FIFO Cost reconciliation (App 4A) LO10: Direct method (App 4B) LO11: Stepdown method (App 4B) Professional Exam Adapted ID Origin CMA/CPA origin 1 T/F M x x New,3/31/98,F E.N. 2 T/F M x New,3/6/95,L E.N. 3 T/F M x New,3/6/95,G E.N. 4 T/F M x New,3/6/95,J E.N. 5 Conceptual M/ C H x x 8/e: ATB1626 David Keyes 6 Conceptual M/ C M x x 9eLD:CH16Q1 Larry Deppe 7 M/C M x 3/e: 161 Authors 8 M/C E x 10/15/2004 Single MC A3 E.N. 9 M/C E x 10/15/2004 Single MC B3 E.N. 10 M/C E x 10/15/2004 Single MC C3 E.N. 11 M/C E x 10/15/2004 Single MC D3 E.N. 12 M/C E x 10/15/2004 Single MC E3 E.N. 13 M/C E x 10/16/2004 Single MC F3 E.N. 14 M/C E x 10/16/2004 Single E.N. 4B1 Appendix 4B, Service Department Allocations MC G2 15 M/C E x 10/16/2004 Single MC H3 E.N. 16 M/C E x 10/16/2004 Single MC I3 E.N. 4B 1 17 18 Multipart M/C M x x 5/e: 1659 to 60 Authors 4B 2 19 20 Multipart M/C M x x 8/e: ATB1630 to 31 David Keyes 4B 3 21 23 Multipart M/C EM x x 8/e: ATB1636 to 38 David Keyes 4B 4 24 25 Multipart M/C E x 10/15/2004 Multi MC A3 E.N. 4B 5 26 27 Multipart M/C E x 10/15/2004 Multi MC B3 E.N. 4B 6 28 29 Multipart M/C E x 10/15/2004 Multi MC C3 E.N. 4B 7 30 31 Multipart M/C E x 10/15/2004 Multi MC D3 E.N. 4B 8 32 35 Multipart M/C M x 5/e: 1654 to 58 Authors 4B 9 36 37 Multipart M/C E x 10/16/2004 Multi MC E3 E.N. 4B 10 38 39 Multipart M/C E x 10/16/2004 Multi MC F3 E.N. 4B 11 40 41 Multipart M/C E x 10/16/2004 Multi MC G3 E.N. 4B 12 42 43 Multipart M/C E x 10/16/2004 Multi MC H3 E.N. 44 Problem E x 10/15/2004 Problem A3 E.N. 45 Problem E x 10/15/2004 Problem B3 E.N. 46 Problem E x 10/15/2004 Problem C3 E.N. 47 Problem E x 10/15/2004 Problem D3 E.N. 48 Problem E x 10/16/2004 Problem E3 E.N. 4B2 Appendix 4B, Service Department Allocations 49 Problem E x 10/16/2004 Problem F3 E.N. 50 Problem E x 10/16/2004 Problem G3 E.N. 51 Problem E x 10/16/2004 Problem H3 E.N. 4B3 Appendix 4B, Service Department Allocations True / False Questions 1. In both the direct and stepdown methods of allocating service department costs, any amount of the allocation base that is attributable to the service department whose cost is being allocated is ignored. True False 2. The direct method has the disadvantage that it may leave some service department costs unallocated. True False 3. If personnel department expenses are allocated on the basis of the number of employees in various departments, then the number of employees in the personnel department itself must be included in the allocation base when the stepdown method is used....
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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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