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MCQs: Time value of money indicates that
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MCQs: Time value of money supports the comparison of cash flows recorded at different time period by
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MCQs: When the concept of ratio is defined in respect to the items shown in the financial statements, it is termed as
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MCQs: The definition, “The term accounting ratio is used to describe significant relationship which exist between figures shown in a balance sheet, in a profit and loss account, in a budgetary control system or in a any part of the accounting organization” is given by
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MCQs: The relationship between two financial variables can be expressed in:
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MCQs: Which of the following statement is true about Funds Flow Statement?
A) It highlights change in funds of a firm at different point
B) It highlights change in funds of different firms at a single point
C) It highlights change in funds of different firms at different point
D) It doesn’t highlights change in funds
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MCQs: In the context of Funds Flow Analysis, the word “funds” is used to define
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MCQs: As per Accounting Standard-3, Cash Flow is classified into
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MCQs: Cash Flow Statement is also known as
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MCQs: The objectives of Cash Flow Statement are
A) Analysis of cash position
B) Short-term cash planning
C) Evaluation of liquidity
D) Comparison of operating Performance
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MCQs: Which of the following is a conventional method of ascertaining cost?
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MCQs: Under absorption costing, profit is ascertained
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MCQs: All costs are classified under ______ segments under absorption costing.
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MCQs: In make or buy decision, marginal costs as well as additional fixed costs are the factors to be considered.
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MCQs: If the marginal cost is _________ buying price, additional requirement of the component should be met by making rather than buying.
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MCQs: __________ refers to changes in total costs that occur due to changes in volume of production or sales, product system, product mix or from the adoption of an alternative course of action.
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MCQs: The Break-even Point of a company is that level of sales income which will equal the sum of its fixed cost.
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MCQs: Which of the following are characteristics of B.E.P?
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MCQs: Which of the following are assumptions for break-even analysis?
A) Elements of cost cannot be divided in different groups.
B) Fixed cost remains certain from zero production to full capacity.
C) Behavior of different costs is linear.
D) Selling per price unit remains constant.
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MCQs: While measuring break-even analysis, it is considered that during a specific period there will be no change in general price level, i.e., labor, cost of material and other overheads.
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