चार्टर्ड एकाउन्टेन्सी (CA, ACCA)
चार्टर्ड एकाउन्टेन्सी (CA, ACCA)
Chartered Accountancy (CA, ACCA) · ३,८०२ प्रश्न
३,८०२ प्रश्न उपलब्ध। मोड छान्नुहोस्:
CA / ACCA: प्रश्न र उत्तर
सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।
सही: ० / ०
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Budgeted production is 11,000 units, each needing 2 kg of material. Opening material stock is 5,000 kg and desired closing stock is 4,000 kg. What is the material purchases budget in kg?
सही उत्तर: ख) 21,000 kg
Purchases = usage + closing stock - opening stock = 22,000 + 4,000 - 5,000 = 21,000 kg. 23,000 kg results from reversing the stock adjustments.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Budgeted sales are 10,000 units, opening finished goods inventory 2,000 units and desired closing inventory 3,000 units. What is the budgeted production?
सही उत्तर: क) 11,000 units
Budgeted production = sales + closing inventory - opening inventory = 10,000 + 3,000 - 2,000 = 11,000 units. 9,000 units results from reversing the inventory adjustments.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Credit sales: February Rs 120,000, March Rs 150,000. 40% of each month's sales are collected in the month of sale and 60% in the following month. What are the cash collections in March?
सही उत्तर: ग) Rs 132,000
March collections = 40% of March sales (60,000) + 60% of February sales (72,000) = Rs 132,000. Rs 138,000 results from swapping the percentages.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A budgeting approach in which every activity must be justified from scratch, without reference to the previous year's budget, is called:
सही उत्तर: क) Zero-based budgeting
Zero-based budgeting requires each cost to be justified as if the activity were new. Incremental budgeting, in contrast, simply adjusts the previous year's figures.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Total cost is Rs 25,000 at 1,000 units and Rs 32,500 at 1,500 units. Using the high-low method, what is the fixed cost?
सही उत्तर: ग) Rs 10,000
Variable cost per unit = 7,500 / 500 = Rs 15; fixed cost = 25,000 - (1,000 x 15) = Rs 10,000. Rs 15,000 is the variable cost at 1,000 units, not the fixed cost.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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At 10,000 units the budget shows variable costs of Rs 50,000 and fixed costs of Rs 30,000. What is the flexible budget cost allowance at 12,000 units?
सही उत्तर: ख) Rs 90,000
Variable cost at 12,000 units = 12,000 x Rs 5 = Rs 60,000, and fixed cost remains Rs 30,000, so the allowance is Rs 90,000. Rs 96,000 wrongly flexes the fixed costs as well.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Who is normally held responsible for an adverse material price variance?
सही उत्तर: क) Purchase manager
Material price variance arises at the point of purchase, so it is usually the purchasing department's responsibility. Material usage variance is generally the production manager's responsibility.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A standard that can be achieved under efficient operating conditions, with allowance for normal losses, waste and idle time, is called:
सही उत्तर: ख) Attainable (expected) standard
Attainable standards are challenging but achievable and are generally considered the most motivating. Ideal standards assume perfect conditions with no allowance for losses and can demotivate staff.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Budgeted sales were 6,000 units and actual sales 5,000 units. Standard contribution is Rs 20 per unit. What is the sales volume contribution variance?
सही उत्तर: ग) Rs 20,000 (Adverse)
Sales volume contribution variance = (actual units - budgeted units) x standard contribution per unit = (5,000 - 6,000) x 20 = Rs 20,000 adverse. Using standard contribution isolates the effect of volume from price.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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5,000 units were sold at Rs 48 each against a standard selling price of Rs 50. What is the sales price variance?
सही उत्तर: ख) Rs 10,000 (Adverse)
Sales price variance = (actual price - standard price) x actual quantity sold = (48 - 50) x 5,000 = Rs 10,000 adverse. It is based on actual units sold, not budgeted units.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
यी अभ्यास प्रश्न हुन्, आधिकारिक प्रश्न होइनन्। पाठ्यक्रम, विज्ञापन र नतिजाका लागि सम्बन्धित निकायको आधिकारिक वेबसाइट हेर्नुहोस्। उत्तरमा गल्ती भेटे प्रश्नमुनिको "टिप्पणी / गल्ती रिपोर्ट" मा लेख्नुहोस्।
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