Cost and Management Accounting (CMA) MCQs

P

Priyanka Tomar • 25.98K Points
Instructor II

Q 1. Stock control through stock levels and EOQ is called .

(A) demand and supply method.
(B) perpetual inventory system.
(C) control by important and exception.
(D) automatic order method.
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R

Ram Sharma • 188.81K Points
Coach

Q 2. Material requisition is meant for .

(A) purchase of material.
(B) supply of material from stores.
(C) sale of material.
(D) storage of material.
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P

Praveen Singh • 27.20K Points
Instructor II

Q 3. Material control involves .

(A) consumption of material
(B) issue of material.
(C) purchase of material.
(D) purchase, storage and issue of material.
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P

Priyanka Tomar • 25.98K Points
Instructor II

Q 4. If selling price is Rs. 25,000 and profit is Rs. 5,000 then what is the percentage of profit on cast?

(A) 20%.
(B) 25%.
(C) 33.33%.
(D) 35%.
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P

Priyanka Tomar • 25.98K Points
Instructor II

Q 5. Material consumed is Rs. 5,00,000 Opening stock of raw material is Rs. 50,000 and Closing stock of raw material is Rs. 25,000. What is the cost of raw material purchased?

(A) Rs. 4,50,000.
(B) Rs. 4,75,000.
(C) Rs. 5,25,000.
(D) Rs. 5, 50,000.
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M

Mohini Yadav • 27.60K Points
Instructor II

Q 6. In production budget opening stock is deducted with .

(A) expense.
(B) sales.
(C) purchase.
(D) material.
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P

Priyanka Tomar • 25.98K Points
Instructor II

Q 7. In production budget closing stock is added with .

(A) expense.
(B) sales.
(C) purchase.
(D) material.
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V

Vinay • 19K Points
Tutor I

Q 8. Expected sales + desired closing stock – estimated opening stock = .

(A) Expected production.
(B) Expected sales.
(C) Expected purchase.
(D) Expected loss.
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V

Vijay Sangwan • 19.12K Points
Tutor I

Q 9. The budget said as ‘resource planning’ and ‘redeployment process’ is .

(A) Zero base budgeting.
(B) Master budget.
(C) Flexible budget.
(D) Fixed budget.
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V

Vinay • 19K Points
Tutor I

Q 10. The budget which reviews a programme or project from ‘scratch’ is

(A) Master budget.
(B) Flexible budget.
(C) Zero base budgeting.
(D) Fixed budget.
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