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MCQs: While preparing a flexible budget, direct material, direct labour and direct expenses all are placed under the head of variable cost.
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MCQs: The cost of material at 50% capacity is Rs 8,000 and budget is to be prepared at 60%, 90% and 100% of normal capacity. The cost of material at 60% and 90% capacity will be
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MCQs: Material yield variance arises when
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MCQs: Material yield variance is measured using formula
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MCQs: While calculating material yield variance if Standard loss on actual mix is more than actual loss on actual mix then the variance is
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MCQs: Which of the following statements are true about management audit?
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MCQs: The responsibility centers, for control purposes, may be classified into _____ types.
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MCQs: When it comes to accounting ratios in reporting, they should be
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MCQs: Which of the following are tools of management accounting?
A) Decision accounting
B) Standard costing
C) Budgetary control
D) Human Resources Accounting
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MCQs: State which of them are true?
A) When ratios of previous years are compared with current years, they are called trend ratios.
B) Trend percentages and trend ratios are used in static analysis.
C) Reliability of financial analysis depends upon the reliability of financial data.
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MCQs: Comparison of financial statements highlights the trend of the _________ of the business.
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MCQs: Capital market line is:
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MCQs: CAPM accounts for:
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MCQs: Net Profit ratio is calculated by
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MCQs: If sales is Rs 5,00,000 and net profit is Rs 1,20,000 Net Profit ratio is
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MCQs: If sales is Rs 10,00,000, sales returns is Rs 50,000, Profit Before Tax is Rs 2,00,000, Income tax is 40%, Net profit ratio is
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MCQs: Funds Flow Statement is prepared on the basis of data of P&L statement and two consecutive balance sheets.
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MCQs: Which of the following rules stands true while preparation of Schedule of changes in working capital?
A) An increase in current assets increases working capital.
B) An increase in current assets decreases working capital.
C) An increase in current liabilities decreases working capital.
D) An increase in current liabilities increases working capital.
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MCQs: For the calculation of cash flow from operating activities, payments and receipts shown in Profit & Loss account are converted into payments and receipts actually in cash by eliminating
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MCQs: While preparing Cash Flow Statement, non-cash items and non-operating items are not required to be adjusted under________
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