CMA Study Group

Correct answer is Backflush costing.

Hello Murari Balachandran

Which one of the following costing methods does not utilize sequential tracking?

Ans: backflush costing

The correct answer is: Job costing.

Backflush costing is the method that utilizes sequentially tracking track costs in 4 steps.

Process costing works well with backflush system & operational costing is a hybrid od job & process so its utilize it too

The only method that does not utilize it is JOB COSTING METHOD

Thanks alot Rasha for this note because I dont know about this, I will not answer any question.

HAPPY EID SAEED

Take care all:)

Hi Rasha,

Sorry I had to ask for clarification. What did you mean by your post that "we shouldnt ask or answer any questions here in this area because IMA sent an e-mail warning the all from doing that"? Can you please elaborate on this? I have never heard of this proviso, but had at one time received a "reminder" email from IMA on confidentiality and non-disclosure agreement as regards CMA exam questions. You can see on several posts made here of our colleagues and co-members asking assistance and clarifications on questions, answers and concepts about CMA review materials questions, and this practice has been going on for a long time.

Hi Rasha,

I can see where you're coming from; to my understanding, the prohibition seems quite broad to cover even the Qs&As (from, say, Gleim or Hock) that are getting posted here with the publisher's permission. The "alarm" you have resounded may be valid, after all. Let's wait for other members' opinion and find out. Thanks for this reminder.

Hi All,

The correct answer is Backflush Costing as it delays recording of cost information and also treats recording of inventory data as a non-value adding activity.

Thanks for the update on ethics and voilations.

All the best

Hi everybody,

With respect to my understanding to the ethics email , these practises are prohibited for only the actual exam questions & also it belongs only the guys who has attend the test windows  , but for the newest CMA candidates and various out sources it's legal pratice .

Finally everybody should look to his current status and deal separatly with
ethical way in each case he faces.