CMA







       TOPIC - COST & MANAGEMENT ACCOUNTING

1.    Decision-marking concerns with:
A.    Past
B.    Future
C.    Past and Future both
D.    None of the above

2.     A large Margin of Safety indicates
A.     Over-Capitalization
B.     The soundness of business
C.     Over Production
D.     None of the above

3.     Revision of budgets is
A.     Unnecessary
B.     Cannot determine
C.     Necessary
D.     Inadequate data

4.     Which of the following operating measures would a manager would like 
        to see decreasing over time?
A.     Merchandise Inventory Turn-over
B.     Total quality cost
C.     % of on-time deliveries
D.     Finished Goods Inventory Turn-over

5.     Which of the following departments is most likely responsible for a  
        Price Variance in Direct Materials?
A.     Warehousing
B.      Receiving
C.     Purchasing
D.     Production

6.    Another name for the 'Learning Curve' is
A.    Exponential Curve
B.    Growth Curve
C.    Production Curve
D.    Experience Curve


      TOPIC - FINANCIAL MANAGEMENT


1.    Which of the following is a Profitability Ratio?
A.   Proprietary Ratio
B.    Debt-Equity Ratio
C.   Price-Earning Ratio
D.   Fixed Asset Ratio

2.    Which of the following is not a source of fund?
A.   Issue of Capital
B.    Issue of Debenture
C.   Decrease in Working Capital
D.   Increase in Working Capital

3.    β (Beta) of a security measures its
A.   Divisible Risk
B.    Financial Risk
C.   Market Risk
D.   None of the above

4.    The following is not a Discounted Cash Flow Technique:
A.   NPV
B.    PI
C.   Accounting of Average Rate of Return
D.   IRR

5.    The 'Dividend-Payout Ratio' is equal to
A.   The Dividend yield plus the capital gains yield
B.    Dividends per share divided by Earning per Equity Share
C.   Dividends per share divided by par value per share
D.   Dividends per share divided by current price per share

6.    If EBIT = ` 1,00,000, Fixed Assets = ` 2,00,000, Sales = ` 10,00,000 
       and Variable Cost = ` 7,00,000. Then, the Operating Leverage will be
A.   2
B.   3
C.   6
D.   4

Popular posts from this blog

A BIG DREAMER - SUSHANT SINGH RAJPUT

Future Goals with fiancial planning

KHANA KHAJANA