- 1 Marks
Question
Which of the following is NOT part of the main purposes of cost codes?
A. Reduces clerical work
B. Facilitates electronic data processing
C. Facilitates a good costing system
D. Facilitates logical and systematic arrangement of costing records
E. Facilitates control
Answer
C. Facilitates a good costing system
Explanation: Cost codes are primarily designed to organize costing records systematically, help with electronic data processing, and facilitate control. However, they are not intended to directly facilitate a good costing system. This makes C the correct answer, as a good costing system is a broader objective that involves many factors beyond just the use of cost codes.
- Tags: Classification, Cost Control, Costing, Systematic Arrangement
- Level: Level 1
- Topic: Cost Classifications
- Series: NOV 2021
- Uploader: Theophilus