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ACCT3203 Contemporary Management Accounting

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Inventory Management, Just-in-Time, and Simplified Costing Methods
PART (A): Multiple Choice
Instruction
: Select the
best
answer for the following questions.
1.
Which of the following categories of costs are important when managing inventories of goods for
sale according to the authors of the text?
a.
purchasing, ordering, supply, spoilage, and opportunity
b.
purchasing, stockout, carrying, ordering, costs of quality, and shrikage costs
c.
buying, holding, invoicing, opportunity, and investment
d.
supply, obsolescence, holding, stockout, and transportation-in
2.
The economic order quantity ignores:
a.
purchasing costs
b.
relevant costs
c.
stock-out costs
d.
both (a) and (c) are correct
1


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