Education Terms
SIKKIM MANIPAL UNIVERSITY - DDE Bachelor of Business Administration – BBA Semester 4 BBA 402 – Management Accounting – 4 Credits (Book Id – B1713) Model Question Paper Duration: 2 hours Total marks: 140
_____________________________________________________________________________ Part A (1 Mark questions) (50 * 1 = 50 marks)
1. ___________ sets the targets for each individual, reviews their working and points out their effectiveness and inefficiencies. A) Responsibility accounting B) Ratio Analysis C) Cost Accounting D) Cause and effect analysis
2. If the ________ ratio of the company is more than that of other companies, it is worth investing. A) Dividend yield B) Earnings per share C) Dividend payout D) Return on Investment
3. The finished products, when sold on credit, get converted into ________. A) Short-term funds B) Sundry creditors C) Sundry debtors D) Circulating capital
4. _____________ is a method of budgeting income earned and adjusting some part of the budget downwards for each part that should be adjusted upwards.
A) Zero-base budgeting B) Performance budgeting C) Labour budgeting D) Cash budgeting
5. Ratio analysis helps to compare items found in ____________ with other items with the aim of analysing the financial state of a business. A) Budget report B) Database C) Inventory D) Financial statements
6. In which of the following policy, a company can use short-term financing to obtain funds for a part of its permanent current assets. A) Dividend policy B) Credit policy C) Conservative policy D) Aggressive policy
7. ___________ ratio portrays the long-term solvency, that is, long-term financial position of a business and are useful to the long-term creditors, owners and the management? A) Capital structure ratio B) Turnover ratio C) Profitability ratio D) Coverage ratio
8. In _____________________, managers justify only the differences compared to the previous year’s assuming that the "baseline" is approved. A) Zero-base budgeting B)
_____________________________________________________________________________ Part A (1 Mark questions) (50 * 1 = 50 marks)
1. ___________ sets the targets for each individual, reviews their working and points out their effectiveness and inefficiencies. A) Responsibility accounting B) Ratio Analysis C) Cost Accounting D) Cause and effect analysis
2. If the ________ ratio of the company is more than that of other companies, it is worth investing. A) Dividend yield B) Earnings per share C) Dividend payout D) Return on Investment
3. The finished products, when sold on credit, get converted into ________. A) Short-term funds B) Sundry creditors C) Sundry debtors D) Circulating capital
4. _____________ is a method of budgeting income earned and adjusting some part of the budget downwards for each part that should be adjusted upwards.
A) Zero-base budgeting B) Performance budgeting C) Labour budgeting D) Cash budgeting
5. Ratio analysis helps to compare items found in ____________ with other items with the aim of analysing the financial state of a business. A) Budget report B) Database C) Inventory D) Financial statements
6. In which of the following policy, a company can use short-term financing to obtain funds for a part of its permanent current assets. A) Dividend policy B) Credit policy C) Conservative policy D) Aggressive policy
7. ___________ ratio portrays the long-term solvency, that is, long-term financial position of a business and are useful to the long-term creditors, owners and the management? A) Capital structure ratio B) Turnover ratio C) Profitability ratio D) Coverage ratio
8. In _____________________, managers justify only the differences compared to the previous year’s assuming that the "baseline" is approved. A) Zero-base budgeting B)