Management Accounting Set 20

Bachelor of Business Administration (BBA),

Bachelor of Banking and Insurance (BBI),

Bachelor of Commerce (B Com)

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This set of Management Accounting Multiple Choice Questions & Answers (MCQs) focuses on Management Accounting Set 20

Q1 | The objectives of Cash Flow Statement are (i) Analysis of cash position(ii) Short-term cash planning(iii) Evaluation of liquidity(iv) Comparison of operating Performance
Q2 | Cash Flow Statement is based upon
Q3 | As per Accounting Standard-3, Cash Flow is classified into
Q4 | Which of the following is not a cash outflow?
Q5 | Which of the following is not a cash inflow?
Q6 | When a fixed asset is bought as hire purchase, interest element is classified under ______ and loan element is classified under________.
Q7 | In the case of financial enterprises, the cash flow resulting from interest and dividend received and interest paid should be classified as cash flow from
Q8 | As per AS-3, Cash Flow Statement is mandatory for(a) All enterprises(b) Companies listed on a stock exchange(c) Companies with a turnover of more than Rs 50 crores
Q9 | Cash outflow on purchases is calculated by
Q10 | While preparing Cash Flow Statement, non-cash items and non-operating items are not required to be adjusted under________
Q11 | Cash Flow Statement is prepared from
Q12 | When the concept of ratio is defined in respected to the items shown in the financial statements, it is termed as
Q13 | Profit for the objective of calculating a ratio may be taken as
Q14 | Which of the following falls under Profitability ratios?(a) General Profitability ratios(b) Overall Profitability ratios(c) Comprehensive Profitability ratios
Q15 | Gross Profit ratio is also termed as
Q16 | Operating ratio is calculated by
Q17 | Which of the following is expenses ratio?(a) Administrative expenses ratio(b) Selling and Distribution expenses ratio(c) Factory expenses ratio(d) Finance Expenses ratio
Q18 | Return on equity capital is calculated on basis of:
Q19 | Turnover ratios are also known as
Q20 | Debtors Turnover ratio is also known as(a) Receivables turnover ratio(b) Debtors velocity(c) Stock velocity(d) Payable turnover ratio
Q21 | Liquid assets is determined by
Q22 | Comparison of financial statements highlights the trend of the _________ of the business.
Q23 | Analysis of any financial Statement comprises
Q24 | Which of the following are techniques, tools or methods of analysis and interpretation of financial statements?
Q25 | Interpretation of accounts is the
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