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- This topic has 5 replies, 2 voices, and was last updated 5 years ago by John Moffat.
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- October 25, 2019 at 8:38 am #550742
Hi
in specimen exam from D14
MCQ 11 :
I dont understand how employee completing time sheets is a direct data cost
These are basically anything that doesnt require data entry correctOctober 25, 2019 at 9:19 am #550750I do not have the specimen exam from December 2014 – the ACCA replaced it with a specimen exam in 2016 when the format of the exam changed.
If you are referring to the actual December 2014 real exam then MCQ11 is not about employee time sheets.
October 25, 2019 at 2:36 pm #550801Which TWO of the following are examples of direct data capture costs?
Use of bar coding and scanners
Payroll department’s processing of personnel costs
Completion of timesheets by employees
Input of data into the production system
Emails sent to staff on matters that do not relate to them
Answer is supposedly 1 &3
October 26, 2019 at 9:30 am #550845Direct data input is when it is being entered directly into the system as opposed to having to employ people to input data from written forms. Having employees entering their hours directly into the computer rather than filling in forms for someone else to enter it is direct data input.
October 27, 2019 at 3:30 am #550927Understood. But what about data input into the production system. That’s also direct input right
October 27, 2019 at 8:51 am #550956No – someone else will have had to type in the data.
For the timesheets, it is the people providing the data (the workers) who are typing in their data directly rather than someone else having to type it in from the information they provide.
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