लागत र व्यवस्थापन लेखा – Cost & Management Accounting MCQ
लागत र व्यवस्थापन लेखा – CA / ACCA
Cost & Management Accounting · Chartered Accountancy (CA, ACCA) · ४०९ प्रश्न
४०९ प्रश्न उपलब्ध। मोड छान्नुहोस्:
लागत र व्यवस्थापन लेखा: 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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Which base is most appropriate for apportioning factory rent among departments?
सही उत्तर: ख) Floor area occupied
Rent relates to the space each department occupies, so floor area is the logical base. Number of employees is used for items like canteen or welfare expenses.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Service department X has overheads of Rs 10,000 and Y has Rs 8,000. X provides 20% of its services to Y and Y provides 10% of its services to X. Using simultaneous equations, what is the total overhead of X after receiving its share from Y?
सही उत्तर: ग) Rs 11,020 (approx.)
X = 10,000 + 0.1Y and Y = 8,000 + 0.2X; solving gives X = 10,800 / 0.98 = about Rs 11,020 (Y = about Rs 10,204). Rs 10,800 ignores the fact that Y's total already includes a share received from X.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A supplementary overhead rate is used to:
सही उत्तर: ख) Adjust under- or over-absorbed overheads to cost of sales and inventories
A supplementary rate (positive or negative) corrects the cost of jobs, finished goods and WIP when the difference between actual and absorbed overheads is significant. If the difference is small or abnormal, it is usually written off to costing profit and loss account.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Budgeted overheads Rs 200,000 for 10,000 labour hours. Actual hours were 9,000 and actual overheads Rs 190,000. What is the over/under absorption?
सही उत्तर: क) Under-absorbed Rs 10,000
Absorption rate = Rs 20/hour, so overheads absorbed = 9,000 x 20 = Rs 180,000; actual Rs 190,000 exceeds this, giving under-absorption of Rs 10,000. Comparing budget with absorbed (Rs 20,000) is not the correct test.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Budgeted production overheads are Rs 360,000 and budgeted machine hours are 12,000. What is the machine hour rate?
सही उत्तर: क) Rs 30 per hour
Machine hour rate = budgeted overheads / budgeted machine hours = 360,000 / 12,000 = Rs 30. Predetermined rates are used so that jobs can be costed during the year.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Standard hours for actual output are 9,000, actual hours worked are 10,000 and budgeted hours are 12,000. What is the activity ratio?
सही उत्तर: घ) 75%
Activity ratio = standard hours for actual output / budgeted hours x 100 = 9,000 / 12,000 = 75%. Efficiency ratio is 90% (9,000/10,000) and capacity ratio is 83.33% (10,000/12,000).
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Overtime premium incurred because a customer requested urgent completion of a particular job should be charged to:
सही उत्तर: क) That specific job as a direct cost
When overtime is worked at a customer's specific request, the premium is directly attributable to that job. Overtime due to general pressure of work is treated as production overhead.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The cost of abnormal idle time (e.g. due to a strike or major power breakdown) is:
सही उत्तर: घ) Charged to the costing profit and loss account
Abnormal idle time is not a normal cost of production, so it is written off to costing profit and loss account. Normal idle time, by contrast, is absorbed into production cost, usually as an overhead.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Taylor's differential piece rate system is characterised by:
सही उत्तर: ग) Two piece rates: a lower rate below standard output and a higher rate at or above standard
Taylor's system pays a low piece rate to workers below standard and a high piece rate to those reaching the standard, and offers no guaranteed time wage. Three graded rates is a feature of Merrick's multiple piece rate plan.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Time allowed is 12 hours, time taken is 9 hours and the rate is Rs 60 per hour. What are the worker's total earnings under the Rowan plan?
सही उत्तर: क) Rs 675
Rowan bonus = (time saved / time allowed) x time taken x rate = 3/12 x 9 x 60 = Rs 135, so earnings = 540 + 135 = Rs 675. Rs 630 is the Halsey (50%) result.
💬 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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