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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 - B    


Q. 1Cash received from Ram Rs. 650 was debited in his account. Erroneously Ram’s account has been debited. The rectification entry will be:
 A)A) Ram’s Account Dr. 1,300 To Suspense Account 1,300
 B)B) Ram’s Account Cr. 1,300 To Suspense Account 1,300
 C)C) Suspense Account Dr. 1,300 To Ram’s Account 1,300
 D)D) Suspense Account Cr. 1,300 To Ram’s Account 1,300
   
Q. 2Match the Sets Set A 1. Profit and Loss A/c Ratios 2. Combined Ratios 3. Balance Sheet Ratios Set B a. Expense Ratio b. Liquidity Ratio c. Return on Capital Employed
 A)1-a, 2-b, 3-c
 B)1-a, 2-c, 3-b
 C)1-b, 2-c, 3-a
 D)1-b, 2-a, 3-c
   
Q. 3Costs are classified by functions as: 1. Manufacturing (Production) Cost 2. Administration Cost 3. Selling and Distribution Cost
 A)1 and 2
 B)2 and 3
 C)1 and 3
 D)All of the above
   
Q. 4The below points are the objectives of _____ 1. To show the causes of changes in cash balance between the balance sheet dates 2. To show the factors contributing to the reduction of cash balance in spite of increasing profit or decreasing profit
 A)Cash Flow Statement
 B)Fund Flow Statement
 C)Marginal Costing
 D)Absorption Costing
   
Q. 5_____ refers to difference between the standard yield specified for the actual input and the actual yield obtained. In other words, the difference between the actual output and the output that could have been obtained by using the actual input _____ is an output variance
 A)Yield Variance, Yield Variance
 B)Yield Variance, Cost Variance
 C)Cost Variance, Yield Variance
 D)D Cost Variance, Cost Variance
   
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