This is a mcqs questions series on Management Accounting.

1. /CPCIGOGPV
#EEQWPVKPI
/%3
3WGUVKQP$CPM
5GTKGU
3WGUVKQPU

2. 6JGTGNCVKQPUJKRDGVYGGP
VYQHKPCPEKCNXCTKCDNGUECP
DGGZRTGUUGFKP
C2WTGTCVKQ
D2GTEGPVCIG
E4CVGQTVKOG
F'KVJGTQHVJGCDQXG
9JKEJQHVJGHQNNQYKPIUVCVGOGPVUCTGVTWG
CDQWV4CVKQ#PCN[UKU!
#4CVKQCPCN[UKUKUWUGHWNKPHKPCPEKCNCPCN[UKU
$4CVKQCPCN[UKUKUJGNRHWNKPEQOOWPKECVKQP
CPFEQQTFKPCVKQP
%4CVKQ#PCN[UKUKUPQVJGNRHWNKPKFGPVKH[KPI
YGCMURQVUQHVJGDWUKPGUU
4CVKQ#PCN[UKUKUJGNRHWNKPHKPCPEKCNRNCPPKPI
CPFHQTGECUVKPI
C#$CPFD#%CPF
E#$CPF%F#$%
.KSWKFKV[TCVKQUCTG
GZRTGUUGFKP
C2WTGTCVKQHQTO
D2GTEGPVCIG
E4CVGQTVKOG
F0QPGQHVJGCDQXG
6JGTCVKQCPCN[UKUKUJGNRHWN
VQOCPCIGOGPVKPVCMKPIUGXGTCN
FGEKUKQPUDWVCUCOGEJCPKECN
UWDUVKVWVGHQTLWFIOGPVCPF
VJKPMKPIKVKUYQTUGVJCPWUGNGUU
C6TWG
D(CNUG
#PUYGT
#PUYGT
#
#PUYGT
#
#PUYGT
#

3. 2TQHKVHQTVJGQDLGEVKXGQH
ECNEWNCVKPICTCVKQOC[DGVCMGP
CU
C2TQHKVDGHQTGVCZDWVCHVGT
KPVGTGUV
D2TQHKVDGHQTGKPVGTGUVCPFVCZ
E2TQHKVCHVGTKPVGTGUVCPFVCZ
F#NNQHVJGCDQXG
9JKEJQHVJGHQNNQYKPIHCNNUWPFGT
2TQHKVCDKNKV[TCVKQU!
#)GPGTCN2TQHKVCDKNKV[TCVKQU
$1XGTCNN2TQHKVCDKNKV[TCVKQU
%%QORTGJGPUKXG2TQHKVCDKNKV[TCVKQU
C#CPF$D#CPF%
E$CPF%F0QPGQHVJGCDQXG
9JKEJQHVJGHQNNQYKPICTGNKOKVCVKQPUQH
TCVKQCPCN[UKU!
#4CVKQCPCN[UKUOC[TGUWNVKPHCNUGTGUWNVUKH
XCTKCVKQPUKPRTKEGNGXGNUCTGPQVEQPUKFGTGF
$4CVKQCPCN[UKUKIPQTGUSWCNKVCVKXGHCEVQTU
%4CVKQ#PCN[UKUKIPQTGUSWCPVKVCVKXGHCEVQTU
4CVKQ#PCN[UKUKUJKUVQTKECNCPCN[UKU
C#$CPFD#%CPF
E#$CPF%F#$%
)GPGTCN2TQHKVCDKNKV[
TCVKQUCTGDCUGFQP
C+PXGUVOGPVU
D5CNGU
EC$
F0QPGQHVJGCDQXG
#PUYGT
#PUYGT
#
#PUYGT
#
#PUYGT
$

4. )TQUU2TQHKVTCVKQKU
CNUQVGTOGFCU
C)TQUU2TQHKV/CTIKP
D)TQUU/CTIKPVQPGVUCNGU
E$QVJCCPFD
F#NNQHVJGCDQXG
9JKNGECNEWNCVKPI)TQUU2TQHKVKH
PGVRTQHKVKUIKXGP
C+VECPDGEQPXGTVGFKPVQITQUU
RTQHKVD[CFFKPIKPVGTGUVVQKV
D+VECPDGEQPXGTVGFKPVQ)TQUU
RTQHKVD[CFFKPIKPFKTGEVGZRGPUGUVQ
KV
E$QVJCCPFD
F0QPGQHVJGCDQXG
9JKNGECNEWNCVKPI)TQUU2TQHKV
TCVKQ
C%NQUKPIUVQEMKUFGFWEVGFHTQO
EQUVQHIQQFUUQNF
D%NQUKPIUVQEMKUCFFGFVQEQUV
QHIQQFUUQNF
E%NQUKPIUVQEMKUKIPQTGF
F0QPGQHVJGCDQXG
)TQUURTQHKVTCVKQKU
ECNEWNCVGFD[
C
)TQUU2TQHKV)TQUU
UCNGU

5. D
)TQUU2TQHKV0GVUCNGU

6. E
0GV2TQHKV)TQUUUCNGU

7. F0QPGQHVJGCDQXG
#PUYGT
%
#PUYGT
#
#PUYGT
#
#PUYGT
$

8. )KXGP5CNGUKU
CPF)TQUU2TQHKVKU
VJGITQUURTQHKVTCVKQKU
C
D
E
F
+HUGNNKPIRTKEGKUHKZGF
CDQXGVJGEQUVVJG
)TQUU2TQHKVTCVKQKU
C
D
E
F
9JCVYKNNDGVJG)TQUU2TQHKV
KHVQVCNUCNGUKU4U%QUV
QHPGVIQQFUUQNFKU4U
CPF5CNGUTGVWTPKU4U!
C
D
E
F
)TQUU2TQHKVTCVKQ
UJQWNFDGCFGSWCVGVQEQXGT
C5GNNKPIGZRGPUGU
D#FOKPKUVTCVKXGGZRGPUGU
EKXKFGPFU
F#NNQHVJGCDQXG
#PUYGT
$
#PUYGT
#PUYGT
#PUYGT

9. 0GV2TQHKVTCVKQKU
ECNEWNCVGFD[
C
)TQUU2TQHKV)TQUU
UCNGU

10. D
)TQUU2TQHKV0GVUCNGU

11. E
0GV2TQHKV0GVUCNGU

12. F0QPGQHVJGCDQXG
+HUCNGUKU4UUCNGU
TGVWTPUKU4U2TQHKV
$GHQTG6CZKU4U+PEQOG
VCZKU0GVRTQHKVTCVKQKU
C
D
E
F
+HUCNGUKU4U
CPFPGVRTQHKVKU4U
0GV2TQHKVTCVKQKU
C
D
E
F0QPGQHVJGCDQXG
0GVQRGTCVKPIRTQHKVTCVKQFGVGTOKPGU
AAAAAAAAAAAYJKNGPGVRTQHKVTCVKQ
FGVGTOKPGU
C1XGTCNNGHHKEKGPE[QHVJGDWUKPGUUYQTMKPI
GHHKEKGPE[QHVJGOCPCIGOGPV
D9QTMKPIGHHKEKGPE[QHVJGOCPCIGOGPV
QXGTCNNGHHKEKGPE[QHVJGDWUKPGUU
E1XGTCNNGHHKEKGPE[QHVJGGZVGTPCNOCTMGV
YQTMKPIGHHKEKGPE[QHVJGKPVGTPCN
OCPCIGOGPV
F0QPGQHVJGCDQXG
#PUYGT
%
#PUYGT
#
#PUYGT
#
#PUYGT
$

13. 1RGTCVKPITCVKQKUECNEWNCVGF
D[
C
1RGTCVKPI%QUV)TQUU
UCNGU

14. D
1RGTCVKPI%QUV)TQUU
UCNGU

15. E
1RGTCVKPIEQUV0GVUCNGU

16. F0QPGQHVJGCDQXG
9JKEJQHVJGHQNNQYKPIKUGZRGPUGU
TCVKQ!
##FOKPKUVTCVKXGGZRGPUGUTCVKQ
$5GNNKPICPFKUVTKDWVKQPGZRGPUGUTCVKQ
%(CEVQT[GZRGPUGUTCVKQ
(KPCPEG'ZRGPUGUTCVKQ
C#$CPFD#%CPF
E#$CPF%F#$%
GVGTOKPG1RGTCVKPITCVKQKH
QRGTCVKPIGZRGPUGUKU4U
5CNGUKU4U5CNGU4GVWTPKU
4UCPF%QUVQHPGVIQQFUUQNF
KU4U
C
D
E
F
1XGTCNN2TQHKVCDKNKV[
TCVKQUCTGDCUGFQP
C+PXGUVOGPVU
D5CNGU
EC$
F0QPGQHVJGCDQXG
#PUYGT
%
#PUYGT
#
#PUYGT
#PUYGT
#

17. 4GVWTPQP2TQRTKGVQTUņ
HWPFUKUCNUQMPQYPCU
C4GVWTPQPPGVYQTVJ
D4GVWTPQP5JCTGJQNFGTUņHWPF
E4GVWTPQP5JCTGJQNFGTUņ
+PXGUVOGPV
F#NNQHVJGCDQXG
9JKNGECNEWNCVKPI'CTPKPIURGT
UJCTGKHDQVJGSWKV[CPFRTGHGTGPEG
UJCTGECRKVCNUCTGVJGTGVJGP
C2TGHGTGPEGUJCTGKUFGFWEVGFHTQO
VJGPGVRTQHKV
D'SWKV[UJCTGECRKVCNKUFGFWEVGF
HTQOVJGPGVRTQHKV
E$QVJCCPFD
F0QPGQHVJGCDQXG
4GVWTPQPGSWKV[ECRKVCN
KUECNEWNCVGFQPDCUKUQH
C(WPFUQHGSWKV[
UJCTGJQNFGTU
D'SWKV[ECRKVCNQPN[
E'KVJGTCQTD
F0QPGQHVJGCDQXG
6WTPQXGTTCVKQUCTG
CNUQMPQYPCU
C#EVKXKV[TCVKQU
D2GTHQTOCPEGTCVKQU
E$QVJCCPFD
F0QPGQHVJGCDQXG
#PUYGT
#PUYGT
%
#PUYGT
#
#PUYGT
%

18. 6JGNQYGTVWTPQXGTTCVKQ
JKIJNKIJVUVJGWPFGT
WVKNKCVKQPUQHVJGTGUQWTEGU
CEEGUUKDNGCVVJGFKURQUCNQH
VJGHKTO
C6TWG
D(CNUG
GVGTOKPGUVQEMVWTPQXGTTCVKQKH
1RGPKPIUVQEMKU4U%NQUKPI
UVQEMKU4U5CNGUKU4U
CPF)TQUURTQHKVTCVKQKU
QPUCNGU
CVKOGU
DVKOGU
EVKOGU
FVKOGU
5VQEMXGNQEKV[GUVCDNKUJGFC
TGNCVKQPUJKRDGVYGGP
C%QUVQHIQQFUUQNFKPCIKXGPRGTKQF
CPFVJGCXGTCIGCOQWPVQHKPXGPVQT[JGNF
FWTKPIVJCVRGTKQF
D%QUVQHIQQFUUQNFKPCIKXGPRGTKQF
CPFVJGCXGTCIGCOQWPVQHUVQEMJGNF
FWTKPIVJCVRGTKQF
E$QVJCCPFD
F0QPGQHVJGCDQXG
GDVQTU6WTPQXGTTCVKQKUCNUQ
MPQYPCU
#4GEGKXCDNGUVWTPQXGTTCVKQ
$GDVQTUXGNQEKV[
%5VQEMXGNQEKV[
2C[CDNGVWTPQXGTTCVKQ
C#CPF$D#CPF%
E$CPF%F%CPF
#PUYGT
#
#PUYGT
%
#PUYGT
%
#PUYGT
#

19. GVGTOKPGGDVQTUVWTPQXGTTCVKQ
KHENQUKPIFGDVQTUKU4U%CUJ
UCNGUKUQHETGFKVUCNGUCPF
GZEGUUQHENQUKPIFGDVQTUQXGTQRGPKPI
FGDVQTUKU4UVQVCNPGVUCNGU
KU4U
CVKOGU
DVKOGU
EVKOGU
FVKOGU
GVGTOKPG9QTMKPIECRKVCN
VWTPQXGTTCVKQKH%WTTGPVCUUGVUKU
4UEWTTGPVNKCDKNKVKGUKU
4UCPF%QUVQHIQQFU
UQNFKU4U
CVKOGU
DVKOGU
EVKOGU
FVKOGU
9QTMKPIECRKVCNVWTPQXGT
TCVKQECPDGFGVGTOKPGFD[
C
)TQUU2TQHKV9QTMKPIECRKVCN
D
%QUVQHIQQFUUQNF0GVUCNGU
E
%QUVQHIQQFUUQNF9QTMKPI
ECRKVCN
F0QPGQHVJGCDQXG
9JKEJTCVKQKU
EQPUKFGTGFCUUCHGOCTIKPQH
UQNXGPE[!
C.KSWKFTCVKQ
D3WKEMTCVKQ
E%WTTGPVTCVKQ
F0QPGQHVJGCDQXG
#PUYGT
#
#PUYGT
%
#PUYGT
$
#PUYGT
%

20. 6JGKFGCNNGXGNQH
EWTTGPVTCVKQKU
C
D
E$QVJCCPFD
F0QPGQHVJGCDQXG
.KSWKFTCVKQKUCNUQMPQYPCU
C3WKEMTCVKQ
D#EKFVGUVTCVKQ
E9QTMKPIECRKVCNTCVKQ
F5VQEMVWTPQXGTTCVKQ
C#CPF$D#CPF%
E$CPF%F%CPF
%WTTGPVTCVKQKUUVCVGFCUC
ETWFGTCVKQDGECWUG
C+VOGCUWTGUQPN[VJGSWCPVKV[
QHEWTTGPVCUUGVU
D+VOGCUWTGUQPN[VJGSWCNKV[QH
EWTTGPVCUUGVU
E$QVJCCPFD
F1HHGTKPIUFKOGPUKQP
5VQEMKUEQPUKFGTGFCU
CNKSWKFCUUGVCUCP[VKOGKV
ECPDGEQPXGTVGFKPVQECUJ
KOOGFKCVGN[
C;GU
D0Q
#PUYGT
%
#PUYGT
#
#PUYGT
#
#PUYGT
$

21. 6JCPM;QW