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Accounting for Management
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Accounting for Management
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25 Questions

1. Responsibility accounting is used for ……………….
2. If the Gross sales of a concern is Rs.200000 and sales return is 20000, Gross profit is 150000.cost of goods sold is……………………..
3. ……………….is the art of recording, classifying and summarizing in a significant manner and in terms of money, transactions and events, which are in part, at least of financial character and interpreting the results there of.
4. Net profit earned plus non working capital expenses is equal to …………..
5. Which of the following results in Increase of working capital ?
6. Which of the following is a period cost?
7. …………….assets are those which in the ordinary course of business can be converted into cash within a short period of time.
8. …………….is the dividend paid to the members of a company during a financial year before the finalization of annual accounts.
9. The flow of funds occurs when a transaction changes on the one hand a non current account and on the other hand a …………..
10. ………………..is the excess of sales over marginal cost of sales
11. Which among the following asset is excluded from current assets ?
12. Cost Accounting and Management Accounting are ……………….. in nature.
13. In responsibility accounting the organization is divided into different ………centers
14. Which of the following is not an internal user of management information?
15. The three basic elements of the cost of a manufactured product are:
16. ……………….journal is used to record credit sale of goods
17. A 'product' cost is a cost that is classified by:
18. Cost driver for activities is called …………….
19. ……………..is a tool of management for financial analysis and helps in making decisions.
20. Which among the following do not result in the flow of fund /
21. Direct costs are also known as:
22. ………………is the practice of charging all costs, both variable and fixed, to operations, processes, or products
23. ……………is only internal source of funds
24. Goods purchased for cash. This transaction involves…………..
25. At Break even point contribution will be equal to …………….

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