(A) Total number of units produced divided by the total cost centre overheads.
(B) Total number of units produced multiplied by the unit overhead cost.
(C) otal cost centre overheads divided by the cost centre activity level.
(D) Total indirect costs for the business divided by the total number of units produced.
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The capital of a non-profit organization is generally known as?
(A) Equity
(B) Accumulated Fund
(C) Finance Reserve
(D) Cash Fund
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The receipts and payments account of a non-profit organization is a?
(A) Nominal Account
(B) Real Account
(C) Income Statement Account
(D) Financial Account
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To obtain the amount of credit sales made during an accounting period, which account is generally used in single entry and incomplete records?
(A) Payable Account
(B) Total Revenue Account
(C) Debtors Account
(D) Stock Account
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Under sales on return or approval basis, the ownership of goods is passed only?
(A) When the retailer gives his approval
(B) If the goods are not returned within specified period.
(C) Both (a) and (b)
(D) None of the above
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Which of these expenses are not included in valuation of closing stock lying with the consignee?
(A) Freight and insurance
(B) Loading and unloading incurred
(C) Godown rent
(D) Custom duties
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Under estimation of useful life of a depreciable asset will lead to __.
(A) Overstatement of profit
(B) Excess charging of depreciation every year
(C) Over valuation of assets in Balance Sheet
(D) Short charging of depreciation every year
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Raw material and components purchased and used at the time of installation of new Plant and Machinery will be debited to?
(A) Plant and Machinery A/c
(B) Raw Material Consumed A/c
(C) Purchase A/c
(D) Profit ;and Loss A/c
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Which types of errors will effect net profit?
(A) Affecting Nominal Account
(B) Affecting Personal Account
(C) Affecting Real Account
(D) None