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Sikkim-Manipal University of Health Medical and Technological Sciences (SMUHMTS) 2007 M.B.A Financial and Management Accounting - exam paper

Monday, 10 June 2013 12:05Web
A.high geased b. low geased
c.even geased d.none

Q44Net profit ratio is the ratio of
a. net operating profit to the net sales b.net profit after tax to net sales
c. net profit before tax to net sales d.none

Q45.average payment period two months hence creditor turnover will be
a. six times b. five times
c.3times d.none

Q46. opening stock Rs 8000, closing stock Rs 1,00,000,cost of good sold Rs 3,60,000.hence stock tunnover ratio is
a. 2times b.4 times
c. 4.5 times d.none

Q47.period cost are
A. variable cost b. fixed cost
c. prime cost d.overhead cost

Q48 when fixed cost is Rs 10,000 & p/v ratio is 20%.Break even point will be
A.Rs 2000 b. Rs 5000
c. Rs 50,000 d.none

Q49 when fixed cost is Rs 7000,profit is Rs3000,&sales Rs 5000, the p/v ratio
a.14% b.6%
c.20% d none

Q50.Break even point is
a.minimum profit b.minimum loss
c.maximum profit d.neither profit nor loss

Q51.what will be the effect of B.E.N. by the increase in fixed asset
a.decrease b. increase
c. no change d. none

Q52.when p/v ratio is 25% &b.e.n. is 50,000 then the fixed cost will be
a. Rs 10,000 b. 2,00,000
c. 12,500 d. 2000

Q53. A budget that provide a summary of all the functional budgets & projected profit &loss a/c is known as
a.capital budget b. sales budget
c. master budget d flexible budget

Q54.The budget that is set 1st& all the other budgets are subordinate to it is
a. cash budget b. master budget
c. sales budget d. capital expenditure budget

Q55.which of the subsequent is not current liability
a. mortigage loan b. bank over draft
c out standing wages d. bills payable

Q56 sales of machinery is
A.use of fund b. source of fund
c.no flow of fund d.none

Q57.which of the subsequent is not a cash inflow



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