Which of the following method is not used to account for the under-absorption and over-absorption of overheads —

CS Executive · Cost and Management Accounting · PYQS · December 2014
Which of the following method is not used to account for the under-absorption and over-absorption of overheads —
(A) Carrying forward of overheads
(B) Use of supplementary rates
(C) Writing off to costing profit and loss account
(D) Writing off to profit and loss account.

Answer & Explanation:

Correct Answer: Option (D)

Correct answer: (D) Writing off to profit and loss account..

Topics: Overhead Costing

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