MCQs: The receipts or payments having time lag are not included in cash budget.
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MCQs: If indirect material at 80% capacity (800 units) is Rs 248, of which variable component is Rs 0.06 per unit, then the amount of indirect material at 100% capacity would be
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MCQs: Production at 60% capacity 600 units, Materials cost Rs 100 per unit, Labour at Rs 40 per unit and expenses at Rs 10 per unit. Factory expenses are Rs 40,000 (Fixed 40%) and Administration expenses Rs 30,000 (Fixed 60%). What is cost per unit at 60% and 80% capacity?
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MCQs: Material price, mix, usage and revised quantity variances are measured on _______ basis, whereas material yield variance is measured on _______ basis.
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MCQs: The data related to Production of T are for material X standard data and actual data are 40 kgs @ Rs 10 and 55 kgs @ Rs 9, respectively. The standard data and actual data for material Y are 50 kgs @ Rs 5 and 35 kgs @ Rs 7. Determine material usage variance.
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MCQs: Labour cost variance is measured as
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MCQs: A management auditor can recommend the most suitable system of flow of information _______.
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MCQs: Contribution margin center is also known as
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MCQs: On the basis of users the managerial reports are categorized as
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MCQs: Who coined the concept of management accounting?
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MCQs: Interpretation of accounts is the
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MCQs: The term ‘Financial Statement’ covers
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MCQs: There is no difference between the capital market line and security market line as both the terms are same.
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MCQs: The value of a bond and debenture is
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MCQs: Return on equity capital is calculated on basis of:
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MCQs: While calculating Earnings per share, if both equity and preference share capitals are there, then
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MCQs: Turnover ratios are also known as
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MCQs: The share capital of A Ltd. stood at Rs 20,00,000 in 2013 and at Rs 26 lac in 2014. As per records, the company bought asset of another company for Rs 6 lac payable in fully paid shares. These assets included Goodwill Rs 2,00,000 Machinery Rs 1,83,600 and Stock Rs 2,16,400. What is the fund from issue of shares?
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MCQs: Debentures are Rs 2,50,000 and Rs 3,50,000 in the balance sheet of 2013 and 2014. 1000 of the debentures of Rs 100 each were issued at per in 2014 of which 400 debentures were issued to a supplier for the purchase of a machine. Determine amount of issue for debentures for the purpose of funds flow statement.
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MCQs: Which of the following are cash flow from financing activities?
A) Interest received
B) Dividend received
C) Interest paid
D) Dividend paid
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