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Management Accounting
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Q.1
Time between a customer's order placement till customer receives its delivery is known as
manufacturing lead time
manufacturing cycle time
customer response time
system process time
Q.2
Purpose of financial accounting is
communicating company position to investors
helping managers make decisions
future oriented
single person orientation
Q.3
An accounting which records and measures business transactions and is followed by general accepted accounting principles is classified as
external accounting
internal accounting
business accounting
financial accounting
Q.4
A product performance in comparison to its features and design is classified as
learning quality
design quality
conformance quality
business process quality
Q.5
Fishbone diagram is an example of
relevant costing diagram
cause and effect diagram
control chart
Pareto diagram
Q.6
An engineering of products or detailed planning of products or services is called
product design
research steps
useful chain
value added
Q.7
Flow of goods and services, from start of gathering materials until delivery of products, is known as
flow chart analysis
supply chain analysis
resource chain analysis
acquiring analysis
Q.8
Basic aspects of product quality must include the
design quality
conformance quality
scorecard quality
both a and b
Q.9
Formal way of differentiating, between non-random and random variations, in manufacturing process is classified as
statistical process control
statistical failure control
statistical control of prevention cost
statistical control of sunk cost
Q.10
Marketing, production and management of distribution comes under category of
staff management
line management
marketing management
production management
Q.11
Strategy that interlinks technology and people, to enhance relationships in all business functions is classified as
technology management
people management
customer relationship management
resource management
Q.12
Decision making step, which consists of organization goals, predicting alternatives and communicating goals is called
organization
alternation
planning
valuing
Q.13
Type of accounting which measures, reports and analysis non-financial and financial information to help in decision making is called
financial accounting
management accounting
cost accounting
decision accounting
Q.14
Step by step business functions, in which product or services must have customer usefulness is classified as
value chain
useful chain
product chain
services chain
Q.15
Function of plant manager, in which he is responsible for new assets investment is termed as
line function
staff function
asset function
investment function
Q.16
Process of analyzing and reviewing financial records to check integrity of company financial reports is a/an
internal audit
external audit
functional audit
treasury audit
Q.17
Type of accounting, which reports financial and non-financial data about cost of material and acquiring of resources is classified as
material accounting
cost accounting
supplies accounting
business accounting
Q.18
Experimentation and generation of ideas related to new product or services are included in
addressing management
research and development
value development
service provider
Q.19
An availability of financial information, to oversee operations and system of accounting is known as
manager ship
controllership
proprietorship
functional line
Q.20
An availability of after sale support, to existing or potential customers in value chain analysis is known as
customer services
utility services
resource services
acquiring services
Q.21
In value chain analysis, coordination, acquiring and assembling of resources to produce a product is classified as
resourcing
value acquiring
production
value acquaintance
Q.22
Examining of past performance, exploring alternative and planning future is
learning
alternating
examining
deciding
Q.23
Cash flows method, used by net present value method and internal rate of return are
vertical cash flows
discounted cash flows
lean cash flows
future cash flows
Q.24
Working capital cash outflow, cash outflow to buy machine and cash inflow from machine are examples of
cash flow from operations
terminal disposal of investment
net initial investment
average return on investment
Q.25
Decrease in purchasing power of any monetary unit such as euro, dollars etc. is classified as
net investment parity
inflation
purchasing parity
buying parity
Q.26
In financial accounting, an emphasis and focus is considered as
communication oriented
bank oriented
future oriented
past oriented
Q.27
Type of accounting which reports to external parties of organization is known as
cost accounting
decision accounting
financial accounting
management accounting
Q.28
Human resource management, IT management and management accountants are categorized under
marketing management
production management
staff management
line management
Q.29
Dimensional analysis of cost includes
horizontally across dimension
horizontally upward dimension
vertically upward dimension
both a and c
Q.30
Capital budgeting method to analyze information of financials include
internal rate of return
accrual accounting rate of return
net present value
all of above
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