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Management Accounting Test
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Management Accounting Test
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25 Questions

1. Operating profit to sales gives us ____________.
2. The ratio which indicates the number of times the payables are rotated in a year is ____________.
3. In funds flow statement, repayment of long-term loans is ________.
4. In common size income statement analysis, which is taken as 100 percent?
5. The statement which shows the movement of funds between two periods of the business is
6. Angle of incidence is ________.
7. Shareholders funds + Long-term loans =_____________.
8. For the calculation of trend percentage which year is considered 100 percent?
9. Production cost under marginal costing includes _________.
10. Total sales - total variable cost ________.
11. Principle for preparation of working capital statement -Decrease in current liability _____________.
12. Management accounting is also called as _________.
13. If working capital is Rs. 1,00,000 and current ratio is 2:1, then the amount of current asset is _________.
14. Fixed cost Rs. 80,000; Variable cost Rs. 2 per unit; Selling price_Rs. 10 per unit; Turnover required for a profit target of Rs. 60,000 will be _______.
15. Which of the following is not a tool of management accounting?
16. Which one is the long term solvency ratio?
17. P/V ratio 50%; variable cost of the produce Rs.25, then selling price is _______.
18. Any transaction between a current item and another current item does not affect __________.
19. Profit on sale of fixed assets is __________.
20. A cash flow statement is a statement which portrays the changes in the cash position between _______.
21. In funds flow statement, increase in working capital is ________.
22. Which ratio is calculated to ascertain the efficiency of inventory management?
23. Contribution margin is also known as ________.
24. A cash flow statement is a statement which portrays the changes in the cash position between _______.
25. Management accounting provides services to management in performing

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