Manufacturing Accounts
GCE Financial Accounting

9 Manufacturing Accounts practice questions covering everything you need for GCE.

Drill Manufacturing Accounts

Sample Manufacturing Accounts questions

Q12021· EASY

Which of the following costs is classified as a prime cost in a manufacturing account?

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Q22019· EASY

In a manufacturing account, the cost of goods manufactured is transferred to the:

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Q32022· EASY

The following information relates to Kano Plastics Ltd for the year ended 31 December 2023: Opening stock of raw materials ₦18,000; Purchases of raw materials ₦120,000; Closing stock of raw materials …

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Q42023· MEDIUM

Which of the following items would appear in the factory overhead section of a manufacturing account?

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Q52022· MEDIUM

Enugu Manufacturing Co. provided the following data: Prime cost ₦350,000; Factory overheads ₦90,000; Opening work-in-progress ₦40,000; Closing work-in-progress ₦55,000. What is the cost of production …

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Q62024· MEDIUM

A manufacturing firm's records show: Cost of production ₦600,000; Opening stock of finished goods ₦80,000; Closing stock of finished goods ₦95,000; Sales ₦850,000. What is the gross profit?

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Q72019· HARD

When a manufacturing firm transfers goods to its own retail outlet at a price above cost, the difference between the transfer price and the manufacturing cost is:

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Q82020· HARD

Aba Furniture Ltd provided the following for 2023: Direct materials consumed ₦200,000; Direct labour ₦150,000; Direct expenses ₦30,000; Indirect factory wages ₦45,000; Factory power and light ₦20,000;…

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Q92020· MEDIUM

In preparing a manufacturing account, royalties paid to a patent holder based on the number of units produced are treated as:

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