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MCQs: As per Cash flow method Increase in current liabilities and decrease in current assets are
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MCQs: In cash flow method for preparing cash budget, payment of dividends and prepaid payments are
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MCQs: Cash budget deals with historical data whereas Cash Flow Statement deals with future data.
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MCQs: Variable overhead variance is represented by expenditure variance only.
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MCQs: If the actual output is more than the budgeted output, volume variance is
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MCQs: The capacity variance arises when
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MCQs: Analysis of overhead variances can be done by
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MCQs: Given budgeted output, number of working days, fixed overheads and variable overheads are 15,000 units, 25, Rs 30,000 and Rs 45,000 respectively. The actual output, number of working days, fixed overheads and variable overheads are 16,000 units, 27, Rs 30,500 and Rs 47,000, respectively. The increase in capacity is 5%. Determine variable overhead expenditure variance and fixed overhead variance, respectively.
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MCQs: ABC Ltd is operating a system of standard costing with closing of books done every quarter. The budgeted overheads are Rs 2,55,000. Also, the overhead rate was pre-decided @ Rs 5.1 per labour hours and during a quarter actually used 52,000 labour hours, instead of 51,000 hours. The actual overheads resulted in a rate of Rs 4.9 per labour hours. What is volume variance?
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MCQs: Sales margin variance due to volume can be classified into _____parts.
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MCQs: The formula to estimate the sales margin variance due to sales mixture is
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MCQs: Sales margin variance due to sales quantities is measured as
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MCQs: When actual price is higher or lower than the standard price, then it is
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MCQs: The corrective actions after the analysis of variances has to be taken by
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MCQs: The type of standard that is best suited for cost control objective is
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MCQs: Volume variance arises when
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MCQs: There are three departments A, B and C in a company, The sales of A, B and C are Rs 3,52,000, Rs 2,88,000 and Rs 1,60,000, respectively. The variable costs of A, B and C are Rs 2,40,000, Rs 1,76,000 and Rs 1,44,000 respectively. The direct fixed costs of A, B and C are Rs 28,000, Rs 22,400 and Rs 12,800. Rank the different departments on basis of relative profitability.
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MCQs: Which of the following is a kind of information report?
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MCQs: ___________ are just income statements, wherein the results of one particular year are compared with the findings of past several years.
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MCQs: Analytical reports are based on the ______ comparison of results.
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