Which of the Following Is Not a Characteristic of a Process

question 81

Multiple Choice

Which of the following is not a characteristic of a process cost system?

• A) manufacturing costs are grouped by departments
• B) the system may use several work in process accounts
• C) the system measures costs for each completed job
• D) the system allocates costs between completed and partially completed units within a department

---

Definitions:

Attitudes

Enduring sets of beliefs or feelings about people, objects, or ideas that predispose individuals to respond in certain ways.

Learned Helplessness

A condition in which a person suffers from a sense of powerlessness, arising from a traumatic event or persistent failure to succeed, characterized by the belief that one's actions have no effect on outcomes.

Learned Optimism

The concept that one can develop a more positive outlook through cognitive behavioral techniques, as proposed by psychologist Martin Seligman.

Explanatory Style

A psychological attribute that indicates how people explain to themselves why they experience a particular event, either positive or negative.