Bytes Limited operates an IT consultancy business and uses a coding system for its elements of cost (materials, labour or overheads) and then further classifies each element by nature (direct or indirect cost): Element of cost Code Nature of cost Code Materials
A、Direct 100 Indirect 200 Labour
B、Direct 100 Indirect 200 Overheads
C、Direct 100 Indirect 200 What would the codes be for the following costs? Cost Code Salary of trainee IT consultant Planning costs to renew lease of the office Wages of the office manager Cleaning materials used by cleaner
A、Direct 100 Indirect 200 Labour
B、Direct 100 Indirect 200 Overheads
C、Direct 100 Indirect 200 What would the codes be for the following costs? Cost Code Salary of trainee IT consultant Planning costs to renew lease of the office Wages of the office manager Cleaning materials used by cleaner
【参考答案及解析】
Cost Code Salary of trainee IT consultant B 100 Planning costs to renew lease of the office C 200 Wages of the office manager B 200 Cleaning materials used by cleaner A 200
Cost Code Salary of trainee IT consultant B 100 Planning costs to renew lease of the office C 200 Wages of the office manager B 200 Cleaning materials used by cleaner A 200