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Financial and Management Accounting


This is the collection of Sikkim Manipal University (SMU) question and answers for Financial and Management Accounting . It will help to prepare your examination. All question paper are classified as per semester, subject code and question type of Part A, Part B and Part C with multiple choice options as same as actual examination. SMU question papers includes year 2024, 2023, 2022 Sem I, II, III, IV, V, VI examinations of all subjects.

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Course Name        MBA (Master of Business Administration)

Subject Code       MB0025 (Financial and Management Accounting )

Get Questions        PART - A    PART - B    PART - C

Subject : Financial and Management Accounting

     MB0025 : PART - A    


Q. 1Goods may be returned to the suppliers either because of excess supplies or because of defective supplies and is recorded in _____
 A)Purchases Day Book
 B)Sales Day Book
 C)Return Inward Book
 D)Return Outward Book
   
Q. 2Cash flow statement reveals the inflow and outflow of cash during a particular period
 A)Bank Reconciliation Statement
 B)Trial Balance Statement
 C)Cash Flow Statement
 D)Fund Flow Statement
   
Q. 3The control account maintained in the General Ledger for suppliers is called _____
 A)Sundry Debtors Account
 B)Sundry Creditors Account
 C)General Ledger Account
 D)None of the above
   
Q. 4_____ are reduction in firms equity for which no compensating value has been received
 A)Assets
 B)Liabilities
 C)Profits
 D)Losses
   
Q. 5_____ of information is the last phase of management accounting
 A)Decision-making
 B)Communication
 C)Management Theory
 D)All of the above
   
Q. 6The rectification entries are passed in _____
 A)Bills Receivable Book
 B)Bills Payable Book
 C)Cash Book
 D)Journal Proper
   
Q. 7Contribution per unit of _____ is the guiding factor while selecting the most profitable product and products mix
 A)Product Mix
 B)Contribution Analysis
 C)Performance Evaluation
 D)Limiting Factor
   
Q. 8Standard yield means standard yield for the actual _____
 A)Input
 B)Output
 C)Cost
 D)Variance
   
Q. 9Cash from Operation as per Cash Sales Method =
 A)Cash Sales - (Cash Purchases - Cash Operation Expenses)
 B)Cash Sales - (Cash Purchases + Cash Operation Expenses)
 C)Cash Sales / (Cash Purchases - Cash Operation Expenses)
 D)Cash Sales / (Cash Purchases + Cash Operation Expenses)
   
Q. 10 _____ can be prepared in statement form or by Adjusted Profit and Loss Account
 A)Cash Profit Method
 B)Net Profit Method
 C)Cash Sales Method
 D)Net Sales Method
   
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