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Coding systems. Indicate whether each of the following types of businesses would

ID: 2351206 • Letter: C

Question

Coding systems.
Indicate whether each of the following types of businesses would be more likely to use a process or job costing system.

-Architect
-Attorney
-Dentist
-Heavy-equipment manufacturer
-House painter
-Landscaper
-Magazine publisher
-Management consultant
-Pet groomer
-Tax preparer

A. Process costing
B. Job-costing


Risk analysis
Indicate whether each risk below is most closely associated with (a) human resource process, (b) conversion process or (c) financing process.

-Employees go on strike.
-Failure to establish a sinking fund.
-Increases in interest rates.
-Lack of available cash for dividends.
-Machinery breaks down.
-Payroll taxes penalties for late payment.
-Poor quality products lead to customer dissatisfaction.
-Raw materials spoil.
-Retirement costs increase because of longer life spans.
-Violations of Americans with Disabilities Act.

A. human resource process
B. conversion process
C. financing process

Explanation / Answer

Coding system: Architect                                   - Job order costing
Attorney                                    - Job order costing
Dentist                                       - Job order costing
Heavy-equipment manufacturer   - Process costing
House painter                             - Job order costing
Landscaper                                - Job oreder costing
Magazine publisher                     - Process costing
Management consultant               - Job order costing
Pet groomer                                - Job order costing
Tax preparer                               - Job order costing Risk analysis: Employees go on strike                                          -  human resource process
Failure to establish a sinking fund                            -  financing process
Increases in interest rates                                        -  financing process
Lack of available cash for dividends                        -  financing process
Machinery breaks down                                          - conversion process
Payroll taxes penalties for late payment                     -  financing process
Poor quality products lead to customer dissatisfaction- conversion process
Raw materials spoil                                                    - conversion process
Retirement costs increase because of longer life spans -  financing process
Violations of Americans with Disabilities Act               - human resource process


Employees go on strike                                          -  human resource process
Failure to establish a sinking fund                            -  financing process
Increases in interest rates                                        -  financing process
Lack of available cash for dividends                        -  financing process
Machinery breaks down                                          - conversion process
Payroll taxes penalties for late payment                     -  financing process
Poor quality products lead to customer dissatisfaction- conversion process
Raw materials spoil                                                    - conversion process
Retirement costs increase because of longer life spans -  financing process
Violations of Americans with Disabilities Act               - human resource process