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MCQs: Which of the following is not a cash inflow?
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MCQs: Which of the following is not a cash outflow?
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MCQs: While preparing Marginal cost and Contribution Statement, if any factor of production is key factor then ________ should be expressed in terms of per unit of Key factor.
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MCQs: Which of the following principles should be followed while making a decision to drop a product/line?
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MCQs: Rahul has an amount of Rs 3,00,000 which is invested in a business. He desires 15% return on his fund. It is known from the past cost data analysis that fixed costs are Rs 1,50,000 per annum and variable costs of operation are 60% of sales. Determine sales volume to get 15% return. Also tell shut down point of the business, if he would spend Rs 50,000 even if business has to be closed.
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MCQs: A facility, the installed capacity of which is 1,00,000 units, has budgeted 70% level of activity as Materials Rs 1,05,000, Wages Rs 1,40,000 Variable overheads Rs 70,000 and Fixed overheads Rs 20,000. Production is now proposed at 80,000 units. Determine Marginal cost p.u., Differential cost, and Differential cost p.u.
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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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