Costing

41. Third step in developing operating budget is

analysis of batches
analysis of batches
analysis of products
making predictions about future

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operating budget is" class="read-more button" href="https://exam.pscnotes.com/mcq/third-step-in-developing-operating-budget-is/#more-58634">Detailed SolutionThird step in developing operating budget is

43. 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

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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

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

44. 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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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 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.

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

abnormal
normal
Both A and B
None of these

Detailed SolutionThe cost of .

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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

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

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

discuss costs
prime costs
resale cost
merchandise costs

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href="https://exam.pscnotes.com/mcq/direct-material-costs-are-added-into-direct-manufacturing-costs-to-calculate/#more-58603">Detailed SolutionDirect material costs are added into direct manufacturing costs to calculate

47. 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

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be carried to next department for further processing are called" class="read-more button" href="https://exam.pscnotes.com/mcq/costs-that-are-incurred-in-last-department-where-product-has-been-processed-and-will-be-carried-to-next-department-for-further-processing-are-called/#more-58469">Detailed SolutionCosts that are incurred in last department, where product has been processed and will be carried to next department for further processing are called

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

fixed
variable
Both A and B
None of these

Detailed SolutionUnder

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

49. 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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cash flow
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of a 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?

50. Period costing means

Prime cost
Fixed cost
Variable cost
Semi-variable cost

Detailed SolutionPeriod costing

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means

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