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Free BA2 Exam Braindumps (page: 37)

Page 37 of 99
PDF with 392 Questions

CORRECT TEXT

Refer to the exhibit.



John Brown is a machine operative in a manufacturing company. An analysis of his gross pay for the week is given below:

During the week John was idle for 6 hours due to machine breakdown and maintenance.

The total indirect labour costs included in John's gross pay was:

  1. $87

Answer(s): A



In investment appraisal, the calculation of the payback period

  1. places the same value on all cash flows received over the whole life of a project.
  2. places the same value on all cash flows received during the payback period.
  3. places greater value on cash flows received in earlier years during the payback period.
  4. places greater value on cash flows received in later years during the payback period.

Answer(s): B



In an integrated cost and financial accounting system, the accounting entries for charging gross direct wages to production would be:

  1. Debit: Wages control accountCredit: Bank account
  2. Debit: Work in progress control accountCredit: Production overhead control account
  3. Debit: Production overhead control accountCredit: Wages control account
  4. Debit: Work in progress control accountCredit: Wages control account

Answer(s): D



In investment appraisal, the net present value (NPV) is

  1. The discount rate at which the project's cash inflows are equal to the cash outflows.
  2. The present value of the project's cash inflow.
  3. The difference between the present value of the project's cash inflows and the present value of the cash outflows.
  4. The difference between the present value of the project's profit and the present value of the initial investment.

Answer(s): C



Page 37 of 99



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@MaBlerh commented on June 02, 2024
Good exam simulation questions
Anonymous
upvote