Sikkim-Manipal University of Health Medical and Technological Sciences (SMUHMTS) 2007 M.B.A Financial and Management Accounting - exam paper
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c. problem of debentures d. sale of fixed assets
Q58.which of the subsequent is not a cash outflow
a. increase in prepaid expenses b. increase in stock
c. increase in bills receivables d.increasing in outstanding expenses
Q59. Which of the subsequent is an example of non cash expeses
a. depreciation b. wages & salaries
c. telephone expenses d. none
Q60. Total sales Rs 2,00,000, opening debtor Rs 15,000 ,debtors in ending Rs 28,000 cash sales
a. Rs 1,87,000 b. 2,13,000
c. 2,15,000 d . none
Q61.Net profit year for the year Rs 15,000.interest received in advance on one april 2006, Rs 2000 & 31.3.2007 Rs 3000. cash from operations will be
a. Rs 10,000 b. 13,000
c. 16,000 d.none
Q62. The difference ranging from true lost & standard cost is known as
a. varience b. profit
c. differential cost d. loss
Q63.standard costing helps in
a. measuring efficiency b. reducing loss
c. controlling prices d. none.
Q64.Standard volume 250 units .actual unit 260 units.standard prices Rs five per unit .actual prices Rs 5.5 per unit .calculate material price per unit.
a.130(a) b. 150 (a)
c. 150(f) d 150 (f)
Q65. The branch of accountring which primarily deal with processing & presenting accounting date for internal use in a concern is
a. financial accounting b. lost account
c. management accounting d. none
Q66.Marginal costing includes which element
a. ascertainment of marginal cost b. findind out effects on profit ,due to modifications in quantity or kind of output. C. differentiating ranging from fixed & variable costs
d. all of the above.
Q67.Variable cost is also known as
a. marginal cost b. fixed cost
c. none d all
Q68. varience analysis involves 2 elements
a. measurement of individual varience b. identification of causes of every varirnce
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