Which One of the Following Would NOT Be Defined as Part

question 370

Multiple Choice

Which one of the following would NOT be defined as part of every process?

• A) Roles
• B) Inputs and outputs
• C) Functions
• D) Metrics

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Definitions:

Transferred Out

This term is used in accounting to describe costs or goods that are moved from one production process or department to another.

Materials

Raw substances used in the manufacturing process to create a finished product.

Equivalent Unit

A concept used in cost accounting to convert partially completed goods into a number of completed units for accounting purposes, considering the degree of completion.

First Processing Department

The initial stage in a manufacturing process where raw materials are first transformed into work-in-process.