MCQs – Manufacturing Organization Departments (Function,Risk Owner, Deliverables, Documents)
Accounting Information System AIS
1.
Which department is primarily responsible for forecasting product demand and preparing sales budgets?
A. Production Department
B. Marketing / Sales Department
C. Finance Department
D. Human Resource Department
✅ Answer:
2.
In a manufacturing organization, the risk owner for raw material quality risk is generally:
A. Finance Manager
B. Procurement Manager
C. Quality Control Manager
D. Sales Manager
✅ Answer:
3.
Which document is typically generated by the production department to authorize manufacturing of goods?
A. Sales Invoice
C. Goods Receipt Note
D. Purchase Requisition
✅ Answer:
4.
The primary deliverable of the procurement department is:
A. Finished goods
B. Purchased materials at optimal price and quality
C. Marketing campaign
D. Payroll processing
✅ Answer:
5.
Which document is issued by the store department when materials are issued to production?
A. Purchase Order
C. Sales Order
D. Debit Note
✅ Answer:
6.
Which department owns the risk related to employee turnover and skill shortages?
A. HR Department
B. Production Department
C. Procurement Department
D. Finance Department
✅ Answer:
7.
Which department prepares the Bill of Materials (BOM)?
A. Engineering / Design Department
B. Finance Department
C. Marketing Department
D. HR Department
✅ Answer:
8.
The primary deliverable of the quality assurance department is:
A. Employee training
C. Vendor contracts
D. Sales forecast
✅ Answer:
9.
Which document confirms that goods received from suppliers are inspected and accepted?
A. Goods Receipt Note (GRN)
B. Purchase Order
C. Sales Invoice
D. Production Schedule
✅ Answer:
10.
Which department is responsible for machine maintenance and equipment reliability risk?
A. Maintenance Department
B. Sales Department
C. Finance Department
D. HR Department
✅ Answer:
11.
The risk owner for inventory obsolescence is usually:
A. Warehouse / Stores Manager
B. HR Manager
C. Sales Manager
D. Legal Department
✅ Answer:
12.
Which document authorizes procurement of raw materials from suppliers?
A. Purchase Order
B. Sales Order
C. Delivery Challan
D. Payroll Register
✅ Answer:
13.
Which department prepares the master production schedule (MPS)?
A. Production Planning Department
B. Finance Department
C. HR Department
D. IT Department
✅ Answer:
14.
The primary deliverable of the finance department is:
A. Product design
B. Financial statements and financial control
C. Raw materials
D. Marketing strategies
✅ Answer:
15.
Which document records finished goods transferred from production to warehouse?
A. Finished Goods Transfer Note
B. Purchase Requisition
C. Sales Contract
D. Credit Memo
✅ Answer:
16.
Which department is responsible for supplier evaluation and vendor risk management?
A. Procurement Department
B. Sales Department
C. HR Department
D. Production Department
✅ Answer:
17.
Which document is used to record defective products detected during inspection?
A. Non-Conformance Report (NCR)
B. Purchase Order
C. Sales Invoice
D. Payroll Record
✅ Answer:
18.
The risk owner for workplace safety hazards is usually:
A. Health & Safety / Operations Manager
B. Sales Manager
C. Procurement Manager
D. Finance Manager
✅ Answer:
19.
Which department is responsible for processing customer orders and generating sales invoices?
A. Sales Department
B. Production Department
C. Maintenance Department
D. IT Department
✅ Answer:
20.
Which document is used to track movement of goods from warehouse to customer?
A. Delivery Challan
B. Payroll Sheet
C. Purchase Requisition
D. Journal Voucher
✅ Answer:
21.
Which department manages IT system risks and cybersecurity controls?
A. IT Department
B. Production Department
C. Procurement Department
D. Sales Department
✅ Answer:
22.
Which document is used by HR to record employee attendance and wages?
A. Time Sheet / Attendance Register
B. Purchase Order
C. Sales Contract
D. Production Order
✅ Answer:
23.
The primary deliverable of the production department is:
A. Purchase orders
B. Finished goods produced efficiently
C. Employee training programs
D. Vendor contracts
✅ Answer:
24.
Which department is responsible for cost accounting and variance analysis?
A. Finance / Cost Accounting Department
B. HR Department
C. Production Department
D. Marketing Department
✅ Answer:
25.
Which document provides details of raw materials required to produce a product?
A. Bill of Materials (BOM)
B. Sales Invoice
C. Payroll Sheet
D. Delivery Note
✅ Answer
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