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Management Accounting Review
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Avg score: 18% • Most missed: “Current liabilities are equals to-------------------------------”
Management Accounting Review
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25 Questions

1. The efficiency of the management can be measured with the help of ------------------
2. Debtors turnover ratio also known as----------
3. Debt equity ratio is an example of ---------------- ratios
4. Stock turnover ratio is used to determine -----------------------of an enterprise
5. AS-3 is related to
6. By computing current ratio ---------------- solvency of a concern is assessed
7. Comparative statements are a form of ---------------------------
8. Buy back of shares is shown under-----------------------
9. Profit on sale of machinery comes under------------
10. Current ratio shows-----
11. When financial statements for a number of years are reviewed and analyzed, the analysis is known as ---------------------
12. Study of the trend of the same items of two or more balance sheets
13. Increase in the amount of bills receivable results in--------------
14. Preliminary expenses written off is--------
15. In trend percentage the base year is ----------------------------
16. The ratio which shows the relationship b/w share holder’s fund and total assets
17. Furniture sold for cash -----funds flow
18. Stock and prepaid expanses are not included in ----------------
19. Ratio to assess the short term debt paying capacity of a firm is----------
20. Dividend paid under AS- 3 is----------
21. Income tax paid should be shown separately as the cash flows from----------- activities.
22. Which of the following is a non-current liability
23. Decrease in current liabilities --------------------working capital
24. Investment costing Rs.50,000 at the loss of Rs.3,000 cash outflow in investing activity is --------
25. 20,000 equity shares of Rs.10 each issued at 10% premium , cash is Rs-------------------

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