Which TWO of the following are items of revenue expenditure rather than capital expenditure?
A. Employer’s pension contributions
B. Purchase of a vehicle
C. Depreciation
D. Legal expenses on the purchase of a new property
For which of the following would job costing be most appropriate?
A. Hospital
Bespoke kitchen cabinet maker
C. Mug and plate manufacturer
D. Restaurant
Which TWO of these statements relating to cost control for a specialist job are TRUE?
A. Underestimating the amount of labour required doesn’t affect the cost.
B. If too much material is bought for a specialist job it can be used elsewhere.
C. If overtime is required by the job it will increase the cost
D. All of the equipment rental that is needed is charged to the job
Which TWO of the following are examples of items that would be included in the cash flow of a business?
A. Sale of property
B. Depreciation
C. Transfer of money from the current account into a deposit account
D. Purchase of a photocopier
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