MB7-255
Microsoft
Navision 4.0 Costing
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Question: 1
An item has two purchaseentries, 02/04/04 and 03/06/04. Each purchasewas for 10 itemswith a direct cost of 50 LCY and 60 LCY, respectively. What would the direct cost be if a transfer occurred on 03/05/04, using the averagecosting method?
A - 55
B - 60
C - 50
D - 45
Answer:C Question: 2
What is the generic formula for calculating the total acquisitioncost of an item?
A - Purchase costs (+ discounts)+ additional acquisition costs+ indirect costs B - Purchase costs (- discounts)+ additional acquisition costs- indirectcosts C - Purchasecosts (+ discounts)+ additional acquisition costs+ direct costs
D - Purchasecosts (- discounts)+ additional acquisition costs+ indirect costs
Answer:D Question: 3
Which of the following costing methods are supportedby Microsoft Navision?
A - Standard
B - Specific C - Average D - FILO
Answer:A, B, C Question: 4
What is thecalculation forfinding the value of ending inventory?
A - Beginninginventory + net purchases - manufacturing cost
B - Beginninginventory + net purchases - cost of goods sold
C - Beginninginventory + value of all increases - value of all decreases
D - Beginninginventory +manufacturing cost - cost of goods sold
Answer:B Question: 5
How does Microsoft Navision treat customer and vendor returns?
A - Both are considered anincrease in inventory
B - They area decrease and increase, respectively to inventory
C - Both are considered a decrease to inventory
D - They arean increase and decrease, respectively, to inventory
Answer:D Question: 6
How does Microsoft Navision allow for the creationoflines for the items for which you want a physical count in the Phys.Inventory Journal?
A - The Calculate Accounting Period function
B - Manually
C - TheCalculate PhysicalInventory function
D - TheCalculate Inventory function
Answer:B, D Question: 7
How are theexpected inventory costs posted to the G/L for a receipt that is posted as invoiced?
A - Credited to the Inventory (Interim) account
B - Debited tothe Inventory account
C - Credited to the Direct Cost Applied account
D - Debited to the Inventory Accrual(Interim) account
Answer:A, D Question: 8
According to the Physical Inventory Journal, you are supposed to have 1250 units of item A. After completing aphysical inventory count, you discover that you are 109 unitsshort. How do you
input this difference into Microsoft Navision?
A - On the Physical InventoryJournal, enter-109 in theQuantityfield and post
B - On the Physical InventoryJournal, enter-109 in theQty (Physical) field and post
C - On the Physical Inventory Journal, enter 1141 in the Quantity field and post
D - On the Physical Inventory Journal, enter 1141 in the Qty (Physical) field and post
Answer:D Question: 9
What is the posting date for the rounding value entry for an item using the standard costing method and the following information?
A - 05/05/04
B - 05/07/04
C - 05/08/04
D - 05/15/04
Answer:A Question: 10
How does Microsoft Navision handle posting cost adjustments after the accounting period if the occurred costhas been closed?
A - The original accountingperiod for the occurred isreopened and the cost adjustments are made
B - The cost adjustmentsare applied tothe current open accounting period
C - As long as the year-end process has notrun, cost adjustments can be posted to any period
D - Thecost adjustmentsare applied tothe next open accountingperiod
Answer:B Question: 11
In which of the following scenarioswill a decrease in inventory be affected by revaluation?
A - The entry number is later than the revaluation entry number andthe posting date is later than the revaluation postingdate
B - The entry number is earlier than the revaluation entry number and the posting date is later than the revaluation posting date
C - The entry number is earlier than the revaluation entry number and the posting date is equal to
than the revaluation posting date
D - The entry number is later than the revaluation entry number andthe posting date is earlier than the revaluation posting date
Answer:A, B, D Question: 12
Microsoft Navision handlesrounding for which of the costing methods?
A - Average
B - FIFO C - LIFO
D - Weighted
Answer:A, B, C Question: 13
For which of the following value tjpes can Microsoft Navisioncreate separate value entries?
A - Direct cost B - Rounding C - Variances D - Scrap
Answer:A, B, C Question: 14
An item has two purchaseentries, 02/04/04 and 03/06/04. Each purchasewas for 10 itemswith a direct cost of 50 LCY and 60 LCY, respectively. What would the value of a 8 item transfer be if it occurred on 03/07/04, using the FIFO costing method?
A - 440
B - 400
C - 480
D - 360
Answer:B Question: 15
Microsoft Navisionsupports which of thefollowingcost flow assumptions?
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