Costing

92. Cost accounting disclose . . . . . . . .

the financial position
profit/loss of a product, job or service
effect and impact of cost on business
None of these

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class="read-more-container">Detailed SolutionCost accounting disclose . . . . . . . .

93. What is the gearing ratio if debt is Rs. 220, cash balance is Rs. 20, and equity is Rs. 300?

20%
40%
50%
30%

Detailed SolutionWhat is the gearing

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64 74.6 75.5c-23.5 6.3-42 24.9-48.3 48.6-11.4 42.9-11.4 132.3-11.4 132.3s0 89.4 11.4 132.3c6.3 23.7 24.8 41.5 48.3 47.8C117.2 448 288 448 288 448s170.8 0 213.4-11.5c23.5-6.3 42-24.2 48.3-47.8 11.4-42.9 11.4-132.3 11.4-132.3s0-89.4-11.4-132.3zm-317.5 213.5V175.2l142.7 81.2-142.7 81.2z"/> Subscribe on YouTube

ratio if debt is Rs. 220, cash balance is Rs. 20, and equity is Rs. 300?

94. Determine the operating ratio if operating expenses is Rs. 60,000; sales is Rs. 9,40,000; sales return is Rs. 40,000; and cost of net goods sold is Rs. 6,60,000.

80%
15%
25%
11%

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sold is Rs. 6,60,000." class="read-more button" href="https://exam.pscnotes.com/mcq/determine-the-operating-ratio-if-operating-expenses-is-rs-60000-sales-is-rs-940000-sales-return-is-rs-40000-and-cost-of-net-goods-sold-is-rs-660000/#more-58620">Detailed SolutionDetermine the operating ratio if operating
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expenses is Rs. 60,000; sales is Rs. 9,40,000; sales return is Rs. 40,000; and cost of net goods sold is Rs. 6,60,000.

95. The cost of . . . . . . . . process loss is absorbed in the cost of production of good units.

abnormal
normal
Both A and B
None of these

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loss is absorbed in the cost of production of good units." class="read-more button" href="https://exam.pscnotes.com/mcq/the-cost-of-process-loss-is-absorbed-in-the-cost-of-production-of-good-units/#more-58607">Detailed SolutionThe cost of . . . . . . . . process loss is absorbed in the cost of production of good units.

96. Direct material costs are added into direct manufacturing costs to calculate

discuss costs
prime costs
resale cost
merchandise costs

Detailed SolutionDirect

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material costs are added into direct manufacturing costs to calculate

97. Costs that are incurred in last department, where product has been processed and will be carried to next department for further processing are called

partial work costs
transferred-in costs
transferred-out costs
weighted average costs

Detailed SolutionCosts that are incurred in last

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department, where product has been processed and will be carried to next department for further processing are called

98. Under marginal costing, only . . . . . . . . costs are charged to products.

fixed
variable
Both A and B
None of these

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to products." class="read-more button" href="https://exam.pscnotes.com/mcq/under-marginal-costing-only-costs-are-charged-to-products/#more-58463">Detailed SolutionUnder marginal costing, only . . . . . . . . costs are charged to products.

99. Which of the following would increase the cash flow of a firm?

A decrease in inventory
An increase in debtors
An increase in the prepaid expenses
A decrease in income in advance

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firm?" class="read-more button" href="https://exam.pscnotes.com/mcq/which-of-the-following-would-increase-the-cash-flow-of-a-firm/#more-58433">Detailed SolutionWhich of the following would increase the cash flow of a firm?

100. Period costing means

Prime cost
Fixed cost
Variable cost
Semi-variable cost

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6.3-42 24.9-48.3 48.6-11.4 42.9-11.4 132.3-11.4 132.3s0 89.4 11.4 132.3c6.3 23.7 24.8 41.5 48.3 47.8C117.2 448 288 448 288 448s170.8 0 213.4-11.5c23.5-6.3 42-24.2 48.3-47.8 11.4-42.9 11.4-132.3 11.4-132.3s0-89.4-11.4-132.3zm-317.5 213.5V175.2l142.7 81.2-142.7 81.2z"/> Subscribe on YouTube costing means" class="read-more button" href="https://exam.pscnotes.com/mcq/period-costing-means/#more-58430">Detailed SolutionPeriod costing means
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