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1. A process is a series of activities or operations, which are linked to perform a specific objective. a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-1 - LO: 06.01
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Remembering
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCBT
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMMN-GA4D-OP5G-GC3D-GQDBGYSU-1A5N-CESS-RC33-GOSS-RQBT-COSU-CP5G-8Y4S-GAJZ-E7JI-YT4D-JFNN4OTI-GO4W-NQNBEE
2. The cost flows for a process-costing system are totally different from those of a job order costing system.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Moderate
QUESTION TYPE: True / False HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-1 - LO: 06.01
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS:
United States - v1 - ACBSP-APC-34 - Job Order Costing
United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Understanding
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCBO
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJA-CCHD-GCUG-CC4D-NATI-8YSUNCJW-CRSS-KQJO-GOSU-G3UR-GRSS-CPBT-CTOU-QQBZ-E7JI-YT4D-JFNN-4OTI-
3. Process systems are characterized by a larger number of homogeneous products passing through a series of processes.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-1 - LO: 06.01
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Understanding
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCBZ
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMMF-CE4D-CAMR-GH5U-1QBOCOSU-QA5G-8YSU-1ATA-GOSU-NCDG-GYSU-OQJ1-C31G-EC3Z-E7JI-YT4D-JFNN4OTI-GO4W-NQNBEE
4. The production report is the document that summarizes the manufacturing activity that takes place in a work-in-process department.
a. True
b. False
ANSWER: False POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-1 - LO: 06.01
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Remembering
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCBS
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDD-
GPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJ1-GOHD-N3JA-GY4G-CQJ1-CRSUGPMR-8RSS-NC5D-GOSU-13BA-CWSS-GPBO-G71G-K3BI-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
5. Many service organizations and just-in-time (JIT) manufacturing firms operate in an environment without work-inprocess inventories.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-2 - LO: 06.02
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-27 - Managerial Accounting Features/Costs
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-11 - Strategic Planning
KEYWORDS: Bloom's - Understanding
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCBI
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJZ-G31D-KC5N-GE5U-CP5N-GOSSGAJU-8RSS-NQJS-GOSU-OC3W-GCSU-O3BI-GWAS-EPTO-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
6. Services that are basically homogeneous and repetitive cannot take advantage of a process-costing approach.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-2 - LO: 06.02
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Understanding
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCBW
QUESTION
GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJ1-CC3U-ECT1-CRAS-N3BU-8RSUOQMF-CRSU-KATZ-GOSS-GPTI-8YSU-KPT1-GYAS-CC5B-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
7. In JIT manufacturing, work cells are created that produce a product from start to finish.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-2 - LO: 06.02
NATIONAL STANDARDS: United States - BUSPROG - Analytic STATE STANDARDS: United States - v1 - ACBSP-APC-27 - Managerial Accounting Features/Costs
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-11 - Strategic Planning
KEYWORDS: Bloom's - Understanding
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCKN
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJZ-GRHU-Q3T3-CI1D-RQDB-GOSUNP3Z-CRSU-YCJU-GOSU-QAMB-8YSU-OCMR-CC5G-GQJ1-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
8. In firms with ending work-in-process inventories, output is measured using equivalent units.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-3 - LO: 06.03
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Understanding
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCKB
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJ3-GI1D-OC3T-GEAG-KAJ3-COSURQMB-8RSS-RAMG-GOSU-CPJT-CRSU-KPMF-CC3G-NPJA-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
9. Equivalent units are the incomplete units that could have been produced given the total amount of effort expended.
a. True
b. False
ANSWER: False POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-3 - LO: 06.03
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Understanding
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCJ3
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMMF-CCAG-K3DG-GW4U-RAUGCOSU-EA3T-8RSU-EPMB-GOSS-CCT3-CWSS-GCTU-GI1U-GC3I-E7JI-YT4D-JFNN4OTI-GO4W-NQNBEE
10. In a process-costing system, work-in-process inventory, materials are added uniformly so that multiple calculations of equivalent units are needed for each type of input.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-3 - LO: 06.03
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Understanding
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCJA
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMMB-8F1S-CC5G-CI1D-CCMD-GRSURQJT-8YSU-GAUF-GOSU-KAUF-CESU-1PBZ-GE3U-KCBA-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
11. The FIFO costing method recognizes that the work and costs carried over from the prior period legitimately belong to that period.
a. True
b. False
ANSWER: True POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-4 - LO: 06.04
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-35 - Process Costing United States - v1 - AICPA-10 - FN-Measurement United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Remembering
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCKG
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJA-GWAG-EPMG-CWHU-Y3T3GCSU-YCTI-CESS-CCTS-GOSU-RQJT-CWSU-RPB1-8RAS-N3MR-E7JI-YT4D-JFNN4OTI-GO4W-NQNBEE
12. FIFO follows the job-order costing principle.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-4 - LO: 06.04
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS:
United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Understanding
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NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCKF
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJT-CWAS-R3MB-CPUD-13MR-8YSUK3TS-CESU-EPUR-GOSS-N3UF-GHSU-OA31-GY4D-GAUF-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
13. The FIFO method unit costs are used to value output that is related to future periods.
a. True
b. False
ANSWER: False POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-4 - LO: 06.04
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-35 - Process Costing United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Understanding
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCKR
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJ3-GA5D-N3BW-GRHG-CCJA-COSUEQMG-CESS-NPBT-GOSU-CCB1-GWSU-GAJZ-GO3D-YQDN-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
14. The weighted average method treats the equivalent output and costs in beginning work-in-process inventories as if they belong to the current period when calculating unit cost.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-5 - LO: 06.05
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS:
United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Remembering
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCKD
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJ1-GE4G-NC5R-CW4U-RA3U-COSUYCTW-8YSS-EAUB-GOSU-RAUF-GYSU-YQJT-8BTU-QQJW-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
15. In a process-costing system, the costing of goods transferred out in BWIP inventory is difficult because there are multiple categories of completed units.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-5 - LO: 06.05
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS:
United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Understanding
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCJU
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJT-GC4S-K3MR-CR5D-YQDF-GYSUKAT1-CRSU-GC5G-GOSU-KPJZ-COSS-C3DD-CJ1U-EQJZ-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
16. The major benefit of the weighted average method is simplicity. The major disadvantage is that accuracy and performance measurements are impaired.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-5 - LO: 06.05
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS:
United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Understanding
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCJ1
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJW-CC4S-C3TI-CW5S-EAJI-GHSSCA3O-8RSU-GQJA-GOSU-NPTU-CASU-1A5B-CA4D-KQBO-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
17. Transferred-in goods, must be converted to the units of measure used by the current department.
a. True
b. False
ANSWER: True POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-6 - LO: 06.06
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Understanding
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCJT
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJU-CW4U-1CBO-GW4D-OPBWCESU-Q3T1-8YSU-OA5G-GOSU-NQJ3-CCSU-1C5D-GEAD-NQDD-E7JI-YT4D-JFNN4OTI-GO4W-NQNBEE
18. For the receiving department of a process-costing manufacturer, transferred-in goods are materials that are added at the end of the process.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-6 - LO: 06.06
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Understanding
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCJO
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJ3-GPTU-EQMN-GO4D-RQMNGOSU-EPTI-8YSS-KQBZ-GOSU-NA3W-GESS-EPUF-GJTG-NQBZ-E7JI-YT4D-JFNN4OTI-GO4W-NQNBEE
19. In calculating equivalent units of production using the weighted average method, the transferred-in goods are treated as materials added at the beginning of the process.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-6 - LO: 06.06
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Remembering
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCJZ
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJZ-CRHG-NPBW-GO3D-YP3Z-GHSUNCJT-CESU-CCB3-GOSS-EAUD-8YSU-KA5G-8B1S-G3DR-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
20. When manufacturing companies exhibit characteristics of both job and process environments, they use batch production processes.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-7 - LO: 06.07
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS:
United States - v1 - ACBSP-APC-34 - Job Order Costing
United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Remembering
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCJS
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJO-8FOU-ECTZ-CW3S-GAJZ-GWSUKPJ3-CRSS-KCMB-GOSU-E3MB-GYSU-NA3T-8YHD-NPTT-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
21. Operation costing uses a blend of job-order and process-costing procedures whenever batches of dissimilar products are produced.
a. True
b. False
ANSWER: False POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-7 - LO: 06.07
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-34 - Job Order Costing
United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Remembering
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCJI
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMMF-GO5U-KPMN-GFTU-RAJSCWSU-QPTO-8RSU-YPBZ-GOSU-QPMD-CASU-KQMF-GJOU-G3MB-E7JI-YT4DJFNN-4OTI-GO4W-NQNBEE
22. In operation costing, job-order procedures are used to assign direct materials costs and process procedures are used to assign conversion costs.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-7 - LO: 06.07
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Remembering
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GCJW
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJW-CC4U-1QBS-GCAU-1CMR-GOSSGCDN-CRSU-GAJO-GOSS-C3B3-8YSU-R3BU-GR3U-QA5G-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
23. When spoilage is assumed to be normal, it is not tracked separately, it is simply included in the total cost of good units.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-8 - LO: 06.08
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-35 - Process Costing United States - v1 - AICPA-10 - FN-Measurement United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Remembering
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GP1N
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMMD-GE5G-GA3U-GC4S-RPMD8YSU-OA3I-8RSU-YATT-GOSS-RATU-GESU-GPMD-CJTU-EPDB-E7JI-YT4D-JFNN4OTI-GO4W-NQNBEE
24. Spoilage in a process costing process means that more units enter the process than leave it.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-8 - LO: 06.08
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Understanding
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GP1B
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJZ-CO5D-GPJO-CE5U-RCTS-GASUE3JI-8YSU-13JU-GOSU-1PMN-GESS-R3UR-GH5U-YATU-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
25. Abnormal spoilage costs are treated the same as normal spoilage for process costing.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-8 - LO: 06.08
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Remembering
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GPT3
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMMR-CA5D-YCTI-CA3D-KCDN-8RSUYAJO-CRSU-GCB1-GOSS-N3UG-GOSU-YP3I-CA5U-ECTI-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
26. The accounting system which accumulates production costs by process and uses a work-in-process account for each process is called
ANSWER: process costing POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: Completion
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-1 - LO: 06.01
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS:
United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Remembering
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GPTA
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJO-CIUD-QA3I-CA4U-OC3S-GOSUE3BI-CRSS-CQBZ-GOSS-EAUB-GWSU-QCTA-GPTD-N3TT-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
27. The basic characteristics of process costing include: cost flows, journal entries, and the report.
ANSWER: cost of production POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: Completion HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-1 - LO: 06.01
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-35 - Process Costing United States - v1 - AICPA-10 - FN-Measurement United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Remembering
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GP1G
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJS-CR3G-CP3O-CW5U-R3TI-GRSUO3JZ-CRSU-RPUF-GOSU-QCDB-8RSS-GATT-G31U-EC5B-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
28. A key input to the cost of production report is costs.
ANSWER: unit
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: Completion
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-1 - LO: 06.01
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS:
United States - v1 - ACBSP-APC-35 - Process Costing
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-07 - Cost Management
KEYWORDS: Bloom's - Remembering
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GP1F
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMMR-GJUG-EAJO-CWHD-YPMFCOSU-1CJ3-CESU-E3JS-GOSS-G3UR-GASU-1CTT-8F1G-NCMF-E7JI-YT4D-JFNN4OTI-GO4W-NQNBEE
29. Companies using JIT manufacturing do not use inventories for their process costing. ANSWER: work-in-process POINTS: 1
DIFFICULTY: Moderate
QUESTION TYPE: Completion HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-2 - LO: 06.02
NATIONAL STANDARDS: United States - BUSPROG - Analytic
STATE STANDARDS: United States - v1 - ACBSP-APC-27 - Managerial Accounting Features/Costs
United States - v1 - AICPA-10 - FN-Measurement
United States - v1 - IMA-11 - Strategic Planning
KEYWORDS: Bloom's - Understanding
NOTES: Time Estimate - 5 min.
DATE CREATED: 10/7/2016 9:31 AM
DATE MODIFIED: 10/7/2016 9:31 AM
QUESTION ID: JFND-GO33-GINW-GP1R
QUESTION GLOBAL ID: GCID-E7BW-1TBP-G7OU-1AJT-CTTU-GCBT-8FTN-4PTO-CEHN-4CJO-8Y4N-4PDDGPT1-4QDD-GE4U-RPJZ-C3DI-GWN8-EPRW-EMJT-GWAG-RPBI-8Y3D-OCDF-CESSRPBT-8RSS-CA3I-GOSS-CQB3-CASS-CPUB-GC3G-KPJI-E7JI-YT4D-JFNN-4OTIGO4W-NQNBEE
30. In a costing system, production costs are accumulated by process. ANSWER: process
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: Completion
HAS VARIABLES: False
LEARNING OBJECTIVES: COCM.HANS.18.6-2 - LO: 06.02
Another random document with no related content on Scribd:
Esophagismus, 742
Esophagoscope, 740
Esophagotomy, 745
Esophagus, anatomy of, 737 cancer of, 744 diverticula of, 737 externalization of, 746 foreign bodies in, 739 treatment of, 740 hemorrhage of, 744 malformations of, 737 operations on, 745 perforation of, 742 resection of, transthoracic, 745 rupture of, 741 stricture of, 742 wounds of, 741
Esthiomene, 876
Estländer’s cheiloplastic operation, 648 Ether, 193 accidents from, 194 action of, 194 administration of, 195 narcosis by rectum, 196 petroleum, 199
Ethmoidal sinus, operations on, 610
Ethyl bromide, 198 chloride, 199 local use of, 199
Eucaine, 207
Excision of ankle, 414 of elbow, 410 of fingers, 412 of foot, 415 of hand, 412 of heel, 414
of hip, 412 of joints, 407 of knee, 413 of shoulder, 409 of wrist, 411
Exophthalmic goitre, 713 treatment of, 714
Exophthalmos, 594 treatment of, 594
Exostoses, 272 of bone, 441
Exstrophy of bladder, 978 treatment of, 978
Extragenital chancre, 127, 145
Extravasation of blood, gangrene from, 73
Exudates, 23 croupous, 23 difference between hyperemic and inflammatory, 23 diphtheritic, 23 fibrinous, 23 interstitial, 23 mixed, 23 mucous, 23 parenchymatous, 23 serous, 23
Eye, accommodation of, defects of, 604 globe of, enucleation of, 596 muscles of, defects of, 604 nerves of, disturbances of, 604 sclerotic of, rupture of, 604 syphilis of, 136, 597
Eyeball, injuries of, 603 treatment of, 604
Eyelids, blepharitis, 601 marginalis, 601 chalazion, 601
coloboma, 600 ectropion, 602
Arlt’s operation for, 602
Dieffenbach’s operation for, 603
Fricke’s operation for, 603
Richet’s operation for, 603 entropion, 601 epicanthis, 600 hordeolum, 600 stye of, 600 trichiasis, 601 xanthelasma, 601
FACE, absence of, 638 actinomycosis of, 640 arteries of, ligation of, 352 burns of, 639 contusions of, 639 epithelioma of, 640 gangrene of, 640 malformations of, acquired, 639 nerves of, injuries of, 640 operations on, 642 syphilis of, 640 tuberculosis of, 640 tumors of, 641 ulcers of, 640 wounds of, 229, 639
Facial artery, ligation of, 352 bones, fractures of, 489 nerve, operations on, 616 neuralgia, 640 palsy, neuro-anastomosis for, 616
paralysis, 640
Facultative pyogenic organisms, 53
Farcy, 105. SeeGlanders.
Fasciæ, contraction of, 319 treatment of, 320
Fat embolism, 39 prognosis of, 40 symptoms of, 40 treatment of, 40
Fatty degeneration of arteries, 339 of veins, 361
Fecal fistula, 839 impaction, intestinal obstruction from, 832
Feet, arthritis deformans of, 388
Fehleisen’s coccus, 93
Felon, 328
Femoral artery, aneurysm of, 346 ligation of, 359 hernia, 895 treatment of, 908
Femur, fractures of, 509 diagnosis of, 511 lower end, 513 treatment of, 513 prognosis of, 511 shaft, 513 treatment of, 512
Fencer’s bone, 331
Fetal infection, 48 rickets, 181, 433
Fibrin, 28
Fibrinoplastic tuberculous peritonitis, 791
Fibrinous exudates, 23
Fibro-adenoma, 284
Fibro-epithelioma, 282
Fibrokeratomas, 311
Fibroma, 269 of abdominal wall, 784 of bladder, 992 of bone, 438 of breast, 760 desmoids, 271 epulis, 270 of jaw, 668 keloid, 270 of liver, 914 molluscum, 313 treatment of, 313 of nasopharynx, 679 of nerves, 622 psammoma, 271 of testicle, 1017 of thorax, 729
Fibrous odontomas, 281
Fibula, dislocations of, 544 fractures of, 519 treatment of, 521
Figure-of-8-bandage of leg, 189
Filaria medinensis, 309
Filiform warts, 311
Finger, amputation of, 1029 excision of, 412 trigger, 320 treatment of, 320
Finney’s pyloroplasty, 810
Finsen light in treatment of cancer, 296
Fissured ulcers, 66
Fissures in ano, 876
Fistula, 63 causes of, 63 congenital, 63 foreign bodies, 63
necrosed material, 63
preëxisting abscess, 63
traumatic destruction of tissue, 63 chylous, 368 definition of, 63
fecal, 839 lacrymal, 600 treatment of, 63
Fistulas, biliary, 917 gastric, 801 of lips, 638 perineal, 1013
treatment of, 1013 rectal, 880 treatment of, 880 of salivary ducts, 649
Fistulous ulcers, 66
Flat-foot, 468
Floating liver, 910 symptoms of, 910 treatment of, 911
Follicular odontomas, 281 compound, 281
Folliculitis, 149, 307, 1013
Foot, amputation of, 1037, 1041
Bruns’ method, 1042 partial, 1034
Teale’s method, 1042 club-, 465 congenital, 466 treatment of, 466 dislocations of, 544 treatment of, 544 excision of, 415 flat-, 468 fractures of, 523
Madura, 110
treatment of, 110
ulcer of, perforating, 66, 310
Forearm, amputation of, 1031 fractures of, 501 treatment of, 501
Foreign bodies in abdomen, 783 in bladder, 982 in blood, 35 in brain, 565 in esophagus, 739 treatment of, 740 in knee-joint, 402 in pharynx, 673 treatment of, 673 in rectum, 874 in respiratory passages, 672 in salivary ducts, 648 in stomach, 794 operations for, 806 symptoms of, 794 treatment of, 794 in tonsils, 663 in urethra, 1009
Formalin gut, 247
Fractures, 479
Bennett’s, 506 of clavicle, 493 treatment of, 493
Colles’, 503 treatment of, 504 comminuted, 479 complete, 479 compound, 480 treatment of, 487 delayed union in, 485
dentated, 479 depressed, 479 diagnosis of, 481 by fluoroscope, 482 by skiagram, 482 extra-articular, 479 of facial bones, 489 of femur, 509 diagnosis of, 511 prognosis of, 511 of fibula, 519 treatment of, 521 fissure, 479 of foot, 523 of forearm, 501 treatment of, 501 green-stick, 479 gunshot, 480 of hand, 507 of humerus, 495 condyles of, 498 external, 499 internal, 499 epicondyles of, 497 intercondyloid, 499 shaft of, 496 supracondyloid, 497 surgical neck of, 496 treatment of, 495 of hyoid, 491 impacted, 479 incomplete, 479 intra-articular, 479, 482 -uterine, 481 of larynx, 491, 676 of leg, 518
treatment of, 521 longitudinal, 479 of malar, 489 of maxilla, inferior, 490 treatment of, 490 superior, 489 multiple, 479 non-union in, 485 of nose, 489 oblique, 479 of olecranon, 501 partial, 479 of patella, 516 treatment of, 517 pathological, 479 of pelvis, 507 treatment of, 508 of penis, 1008 of radius, 502 lower end of, 503 treatment of, 504 and ulna, 503 repair of, 483 ribs, 491 symptoms of, 492 treatment of, 492 of scapula, 494 acromion process of, 494 coracoid process of, 495 surgical neck of, 495 single, 479 of skull, 549, 552 base of, 556 diagnosis of, 557 prognosis of, 557 treatment of, 558
vertex of, 552
comminuted, 552 diagnosis of, 554 gunshot, 553
splintered, 552
treatment of, 555 of spine, 629 spiral, 479 spontaneous, 434 of sternum, 491 symptoms of, 492 treatment of, 492 of thigh, 509 of tibia, 518
treatment of, 521 transverse, 479 traumatic, 479 treatment of, 486 of ulna, 501 treatment of, 501 of wrist, 507 of zygoma, 489
Frambœsia, 308
Frank’s method of gastrostomy, 807
Fricke’s operation for blepharoplasty, 603
Friedländer, bacillus of, 54
Frontal abscess, 569 sinus, operations on, 609
Frostbite, 302, 639 gangrene from, 73 treatment of, 302
Fungi, 55
actinomycis, 55 aspergillus, 56 leptothrix, 56 Madura foot, 56
Fungous granulations in tuberculosis, 115 hematodes, 276 ulcers, 66
Funicular hernia, 891 hydrocele, 261
Furuncle, 304 definition of, 60 treatment of, 304
Fusiform aneurysm, 339, 343
GGALACTOCELE, 760
Gall-bladder, anatomy of, 915 cancer of, 927 empyema of, 919 fistulas of, 917 hour-glass, 916 malformations of, 916 operations on, 927 after management of, 932 anastomotic, 932 tumors of, 927
Gall-ducts, operations on, 928
Gallstones, 922 diagnosis of, 925 intestinal obstruction from, 833 symptoms of, 924 treatment of, 926
Galoche chin, 638
Ganglion, 327
Gangræne oris, 75
Gangrene, 22, 73 angioneurotic, 76 bed-sores a cause of, 74
causes of, 73 constitutional, 74 infectious, 75 local, 73 traumatic, 73 from chemical agents, 74 from edema, 73 from embolism, 73 from frostbite, 73 from extravasation of blood, 73 from ligation of arteries, 73 from thrombosis, 73 from tumors, 74 of face, 640 foudroyante, 75, 108 definition of, 73 diabetic, 74 dry, 76 gazeuse, 108 gross appearances of, 76 hospital, 75 of lung, 734 moist, 76 line of demarcation in, 76 mummification in, 76 noma, 75 phagedenic, 77 senile, 76 signs of, 77 of spleen, 941 spontaneous, 76 symmetrical, 74, 76 symptoms of, 77 of tongue, 659 treatment of, 77 visceral, 76
Gangrenous cellulitis of abdominal wall, 783
cholecystitis, 920 emphysema, 75, 108 pancreatitis, 946
septicemia, 108 stomatitis, 75, 658
Gaspard, putrid fever of, 81
Gasserian ganglion, operations on, 614
Gastrectasis, 796
Gastrectomy, 813
Gastric anastomosis, 816
dilatation, 793, 795 fistulas, 801
intra-abdominal, 801
tetany, 798 ulcer, 799
diagnosis of, from appendicitis, 857 operations for, 811 symptoms of, 800 treatment of, 800
Gastritis, phlegmonous, 804 symptoms of, 804 treatment of, 805
Gastro-enterostomy, 799, 811, 817
Gastrojejunostomy, 816
Gastropexy, 797, 811
Gastroplication, 811
Gastroptosis, 793, 797
Rovsing’s operation for, 813 treatment of, 797
Gastrorrhaphy, 806
Gastrostomy, 806
Frank’s method, 807
Witzel’s method, 807
Gastrotomy, 794, 806
Genitalia, chancroid of, 144
syphilis of, 138
Genito-urinary tract, infection through, 49
Genu valgum, 463 varum, 463
Giant-cell sarcoma, 274
Gigli saw, 588
Gila monster, poisoning by, 172
Gingivitis, interstitial, 657 ulcerative, 664
Glanders, 105, 308 diagnosis of, 106 etiology of, 105 incubation in, 105 organism of, 105 prognosis of, 106 symptoms of, 105 treatment of, 106
Glands, salivary, inflammation of, 649 tumors of, 650
Glandular cysts, 261, 284
Glaucoma, 597 treatment of, 597
Gleet, 155. SeeGonorrhea, chronic.
Glioma, 279 of retina, 595
Glossitis, 658
Glottis, edema of, 699
Gluteal hernia, 897
Glycogen in blood, 33
Glycosuria, 945 a cause of gangrene, 74
Goitre, 283, 712 colloid, 713 endotracheal, 713 exophthalmic, 713
treatment of, 714 malignant, 715
Gonococcus myositis, 331 pyemia, 152 septicemia, 152 tendovaginitis, 331
Gonorrhea, 146 chronic, 155 treatment of, 156 classification of, 148 complications of, 149 balanitis, 149 Cowperitis, 150 cystitis, 151 epididymitis, 151 folliculitis, 149
gonorrheal rheumatism, 152 lymphangitis, 151 peri-urethritis, 149 postgonorrheal arthritis, 152 prostatitis, 150 treatment of, 152 of conjunctival sac, 599 course of, 149 diagnosis of, 147 of joints, 392 of lymph nodes, 376 secondary infection in, 169 of seminal vesicles, 1021 of testicles, 151 treatment of, 151 treatment of, 152 in women, 158 treatment of, 159
Gonorrheal proctitis, 875 rheumatism, 152
synovitis, 385
Grafting of nerves, 612 of tendons, 324
Granny knot, 241
Granulation tissue, relation of, to infection, 96
Granuloma, coccidioidal, 309 of thorax, 729
Graves’ disease, 713
Gritti’s method of amputation of knee, 1044
Groin, spica bandage of, 189
Guinea worm, 309
Gumma of penis, 1009 of syphilis, 133
Gummas of tuberculosis, 114
Gummatous syphilide, 134
Gums, retrocession of, 657
Gunshot wounds, 220 of abdomen, 232 of bladder, 233 of chest, 722 diagnosis of, 225 of face, 229 foreign material in, 224 of head, 228, 565 treatment of, 565 of heart, 231 hemorrhage from, 223 of joints, 228 key-hole, 225 of kidney, 233 localizing symptoms, 223 multiple, 224 of neck, 229 pain from, 223 prognosis of, 225 of respiratory passages, 675
shock from, 223 of small intestines, 823 of spinal column, 230 of spleen, 233 of thorax, 230 treatment of, 225
HALL’S, MARSHALL, method of artificial respiration, 204
Halstead’s operation for cancer of breast, 766 for hernia, 904
Hammer-toe, 321 treatment of, 321
Hand, amputation of, 1031 arthritis deformans of, 388 dislocations of, 536 elephantiasis of, 370 excision of, 412 fractures of, 407
Hands, sterilization of, 245
Harcourt inhaler, 197
Hare-lip, 638 operation for, 645
Head, arteries of ligation of, 352 injuries of, 545
previous and during birth, 549 caput succedaneum, 549
cephalhematoma neonatorum, 549 depression of skull, 549 fractures, 549 surgical diseases of, 545 wounds of, gunshot, 228, 565 treatment of, 565
Heart, aneurysms of, 732
carcinoma of, 336 malposition of, 334 rupture of, 336, 732 surgical diseases of, 334 tumors of, 336 wall of, abscess of, 733 wounds of, 334, 733 gunshot, 231 suture of, 335 (note), treatment of, 335
Heel, excision of, 414
Hematoma of scalp, 218 of testicle, 1015
Hematorrhachis, 625, 634 treatment of, 634
Hematomyelia, 625, 634 treatment of, 634
Hematuria, 959 treatment of, 959
Hemiglossitis, 659
Hemoglobin, 33
Hemorrhage after abdominal operations, 780 from breast, 755 control of, 234 in amputations, 1024 by angiotribe, 236 by chemical agents, 235 by cold, 235 by destructive methods, 236 by digital compression, 235 by elastic bandage, 234 by electrothermic clamp, 236 by forced flexion, 235 by gelatin, 235 by heat, 235 by ligature, 236
by hemostats, 236 by mechanical means, 236 by pressure, 235 by styptics, 235 by torsion, 236 by tourniquet, 234 of esophagus, 744 from gunshot wounds, 223 intracranial, 563 intra-ocular, 604 intra-orbital, 592 of larynx, 683 secondary, 237 signs of, 237 treatment of, 237 of spinal cord, 625, 634 subdural, 564 traumatic intraventricular, 564
Hemorrhagic pancreatitis, 946 ulcers, 66 treatment of, 72
Hemorrhoidal veins, phlebitis of, 362
Hemorrhoids, 364, 882 esophageal, 365 treatment of, 883
Hemostats, control of hemorrhage by, 236
Hemothorax, 736
Hepatic abscess, 911 symptoms of, 912 treatment of, 912
Hepaticostomy, 928
Hepaticotomy, 928
Hepato-cholango-enterostomy, 932
Hermaphrodism, 1007
Hernia, 890 acquired, 890
causes of, 890
cerebri, 566
prognosis of, 566
treatment of, 566
classification of, 890
congenital, 890 diaphragmatic, 897
acquired, 897
congenital, 897
femoral, 895
treatment of, 908
funiculi umbilicalis, 896
funicular, 891
gluteal, 897
incarceration of, 892
infantile, 891 inflamed, 892
inguinal, 893
congenital, 894 direct, 893 indirect, 893
treatment of, 908
inguinoproperitoneal, 898
interstitial, 898 ischiatic, 897
Littre’s, 898 lumbar, 897 of lung, 725 of muscles, 330 obturator, 897
ovarian, 897 pelvic, 897
perineal, 897
postoperative, 896
treatment of, 909 properitoneal, 891, 897
reducibility of, 892
retroperitoneal, 891, 897
Richter’s, 898
scrotal, 895
signs of, 892
strangulated, diagnosis of, from appendicitis, 858 intestinal obstruction from, 829
strangulation of, 892 symptoms of, 893
taxis in, 899 traumatic, 890
treatment of, 898
Bassini’s operation, 902
Halsted’s operation, 904
Kocher’s operation, 904
McArthur’s operation, 904
Park’s operation, 905
radical cure, 901
umbilical, 896
treatment of, 909
varieties of, 893 ventral, 896
treatment of, 909
Hernial aneurysm, 339
Herpes, diagnosis of, from chancroid, 145 preputialis, 1009 zoster, 728
Heteroplasty, 602
Highmore, antrum of, operations on, 611
Hip, ankylosis of, 404
caries of, 452
diagnosis of, 454
prognosis of, 454 symptoms of, 453
muscle atrophy, 453 spasm, 453
pain, 453
treatment of, 454
dislocations of, 537 classification of, 537
congenital, 471 diagnosis of, 473 treatment of, 474 signs of, 538 symptoms of, 538 treatment of, 539 unreduced, 542
excision of, 412
-joint, amputation of, 1045
Davey’s method, 1045
McBurney’s method, 1045
Woodbury’s method, 1045
Wyeth’s method, 1045
tuberculosis of, 424
Hodgen suspension splint, 515
Hodgkin’s disease, 376 diagnosis of, 377 symptoms of, 377 treatment of, 378
Hordeolum, 600
Hornets, poisoning by, 172
Hour-glass gall-bladder, 916 stomach, 793
Housemaid’s knee, 333
Howard’s method of artificial respiration, 204
Hueter’s incision in excision of elbow, 410
Humerus, fractures of, 495 condyles of, 498 external, 499 internal, 499 epicondyles of, 497 intercondyloid, 499
shafts of, 496
supracondyloid, 497 surgical neck of, 496 treatment of, 495
Hunterian chancre, 127
Hunter’s method of treating aneurysm, 347
Hutchinson’s teeth, 140
Hydatid cysts, 263 of liver, 913 treatment of, 913 of lung, 732 of omentum, 935 of spleen, 943 disease of bone, 432 treatment of, 432
Hydatidiform mole, 292
Hydramnios, 263
Hydrarthrosis, 386
Hydrencephaloceles, 577
Hydroceles, 261, 1018 of canal of Nuck, 261 chylous, 372 of cord, 261 encysted, of spermatic cord, 1019 of testicle, 260 funicular, 261 of neck, 261 ovarian, 261 treatment of, 1018
Hydrocephalus, 263, 578
meningeus or externus, 578 prognosis of, 579 in rickets, 162 treatment of, 579 ventriculorum or internus, 578
Hydrocholecyst, 259
Hydrometra, 259
Hydronephrosis, 971 treatment of, 973
Hydrophobia, 102 diagnosis of, 104 dumb, 103 furious form, 102 incubation in, 103 paralytic type of, 103 postmortem changes in, 104 symptoms of, 103 treatment of, 104 virus of, 102
Hydrops, 333
Hydrothionemia, 82
Hydrothorax, 736 chylous, 368
Hygroma, 333
Hyoid bone, fractures of, 491
Hyperemia, 19 active, 20 of dilatation, 21 of paralysis, 21 passive, 21 results of, 22 acute swelling, 22 chronic swelling, 22 gangrene, 22 nutritional changes, 23 resolution, 22 treatment of, 23
Hyperinosis, 28
Hypernephroma, 292, 970
Hyperostoses of bone, 441
Hyperplasia, definition of, 22, 25
Hyperthyroidism, 713
Hypertrophy, 25 of bone, 422 of breast, 756 of clitoris, 1007 congenital, 26 of lips, 638 pathological, 26 physiological, 25 of prostate, 995 diagnosis of, 996 symptoms of, 997 treatment of, 998 senile, 26 of skin, 311 of spleen, 941 of thymus, 717, 751 of thyroid, acute idiopathic, 711 intra-uterine, 711 of tonsils, chronic, 662 of veins, 361
Hypinosis, 28
Hypodermoclysis, 186
Hypognathy, 638
Hypopyon, 62, 598
Hypospadias, 1005 balanic, 1005 penile, 1005 penoscrotal, 1005 perineoscrotal, 1005
Hypostatic inflammation, 47 pneumonia, 21
IDIOPATHIC erysipelas, 93, 94
hypertrophy of thyroid, 711 pyemia, 91
Ignipuncture, 184
Ileus, 828
Iliac artery, aneurysm of, 346 common, ligation of, 356 external, ligation of, 357 internal, ligation of, 357
Imperforate anus, 873 rectum, 872
Implantation dermoids, 266
Incised wounds, 214 of bloodvessels, 216
Incontinence of urine, 982
Indolent ulcer, 66
Indurated ulcer, 67
Infantile hernia, 891 scorbutus, 161
Infection, auto-, 79 circumstances favoring, 46 association of organisms, 46 fetal infection, 48 habits and environment, 47 hereditary influence, 46 local predisposition, 47 preëxisting disease, 47 virulence of organism, 46 classification of, 50 mixed, 51 primary, 50 pyogenic, 51 secondary, 51 terminal, 51 tertiary, 51 relation of granulation tissue to, 96 of lymph nodes to, 96
sources of, 48
alimentary canal, 49 from flies, 50 from within system, 50 from without, 50
genito-urinary tract, 49 milk in lacteals, 50 mucous membranes, 48 respiratory tract, 49 skin, 48 tonsils, 49
Inflammation, 43 ameboid movement of cells in, 43 as cause of tumor, 256 of bladder, 984 symptoms of, 984 treatment of, 985 of breast, 756 chemotaxis in, 44 of corpus cavernosum, 1009 diapedesis of leukocytes in, 43 hypostatic, 47 of iris, 598 of jaw, 667 of kidney, 956 of larynx, 683 leukocytic increase in, 44 of mediastinum, 728 opsonins in, 44 of pancreas, 946 phenomena of, 43 of prostate, 994 of rectum, 875 of salivary glands, 649 specific irritants in, 45 of spleen, 941
of stomach wall, 804 of thymus, 717 of tongue, 658 of veins, 361
Influenza, secondary infection in, 167
Infra-orbital nerve, operation on, 613
Infusion of blood, 185 intravenous, 186
Ingrowing toe-nail, 318
Inguinal hernia, 893 congenital, 894 direct, 893 indirect, 893 treatment of, 908
Inguinoproperitoneal hernia, 898
Inhaler, Harcourt’s, 197
Innominate artery, aneurysm of, 345 ligation of, 350
Insane, othematoma of, 605
Insanity, traumatic, surgical treatment of, 582
Instruments, sterilization of, 246
Intercondyloid fracture of humerus, 499
Intercostal neuralgia, 728
Interrupted suture, 241
Interscapularthoracic amputations, 1033
Interstitial exudates, 23 gingivitis, 657 hernia, 898 pancreatitis, 950
Intestinal biliary fistulas, 917 diverticula, 262, 822 ulcers, diagnosis of, from appendicitis, 857
Intestine, large, anomalies of, 869 cancer of, 870 obstruction of, 870 from intussusception, 870
from volvulus, 870 stricture of, 870 syphilis of, 869 tuberculosis of, 869 operation on, 840 anastomotic, 842 appendicostomy, 850 colopexy, 850 colostomy, 849 enteroplication, 850 enterostomy, 849 small, 822 actinomycosis of, 827 cancer of, 828 treatment of, 828 malformations of, acquired, 823 congenital, 822 obstruction of, acute, 828 from bands, 833 fecal impaction, 832 gallstones, 833 intestinal loops, 834 intussusception, 829 causes of, 830 symptoms of, 831 treatment of, 832 invagination, 829 neoplasms, extrinsic, 833 intrinsic, 833 peritonitis, 833 slits and apertures, 834 strangulated hernias, 829 strictures, 832 volvulus, 832 postoperative, 834 symptoms of, 834
treatment of, 836 chronic, 838 symptoms of, 838 treatment of, 839
stricture of, 827
obstruction from, 832 symptoms of, 828 treatment of, 828
syphilis of, 827 tumors of, 828
ulcers of, 825
cancerous, 827
duodenal, 825
symptoms of, 825 treatment of, 826
dysenteric, 827
tuberculous, 827
symptoms of, 827 treatment of, 827
typhoidal, 826 symptoms of, 826 treatment of, 826 wounds of, 823 gunshot, 823
symptoms of, 824 treatment of, 824
suture of, 840
Lembert’s, 841 Murphy button, 844
Intoxications, acid, from anesthetics, 203 acute, 174
Intra-abdominal gastric fistulas, 801
Intracanalicular adenofibroma, 285
Intracranial aneurysm, 345
development, defects of, treatment of, 580 hemorrhage, 563