____ Involves the Restriction of Access to One or More

question 16

Multiple Choice

____ involves the restriction of access to one or more of the properties and methods defined within a class.

• A) Inheritance
• B) Encapsulation
• C) Abstraction
• D) Polymorphism

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Definitions:

Indirect Product Costs

Costs that are not directly traceable to a specific product, such as overhead and administrative expenses.

Direct Method

A cost allocation approach that assigns service department costs directly to producing departments without intermediate allocations, intended to improve cost accuracy.

Support Departments

Units within an organization that provide services or support to the primary revenue-generating departments.

Cost Allocation

The process of identifying, aggregating, and assigning costs to cost objects, such as products, services, or departments.