Top 150+ Solved Accounting for Managerial Decisions MCQ Questions Answer
Q. Current assets are Rs.6,00,000 current liabilities are Rs.3,00,000 the debtors realized Rs.40,000,the impact on net working capital would be-------------------------
a. No change in working capital
b. Decrease of working capital by Rs.80,000
c. Increase of working capital by Rs.40,000
d. None of these
Q. Gross profit are Rs.50,000 and expenses not result in the application of funds are Rs.10000 fundsfrom operation will be
a. Rs.60000
b. Rs.50000
c. Rs. 40000
d. Rs. 30000
Q. Which of the following is a non-current liability
a. Mortgage loan
b. Bank balance
c. Outstanding salary
d. None of these
Q. Current liabilities are equals to-------------------------------
a. Working capital +current assets
b. Working capital-current assets
c. Current assets-working capital
d. Current asset + working capital
Q. Inflow of fund does not take place due to----------------
a. Funds from operation
b. Increase in capital
c. Increase in working capital
d. Sale of fixed asset
Q. Increase in working capital is-----------------------
a. Source of fund
b. Application of fund
c. Funds from operation
d. Loss from operation
Q. Salaries Rs.20000,depreciation for the period is Rs.30000 other operating expenses are Rs.9000,net loss for the period is Rs.5000 fund generated from operation is------------------
a. Rs.25000
b. Rs.15000
c. Rs.35000
d. Rs.14000
Q. Stock at the end results in-----------------------
a. Application of fund
b. Source of fund
c. Inflow of fund
d. None of these
Q. Depreciation is a source of fund-------------------
a. Yes
b. No
c. Both yes or no
d. None of these
Q. Stock in the beginning results in-----------
a. Application of funds
b. Source of fund
c. Inflow of fund
d. None of these
Q. Which of the following does not affect the fund flow statement
a. Issue of shares
b. Borrowing
c. Repayment of loan
d. Payment to creditors
Q. Which of the following does not affect working capital---------
a. Bank overdraf
b. Debenture
c. Cash
d. Bank
Q. Proposed dividend is a--------
a. Current liability
b. Current asset
c. Noncurrent liability
d. Expense
Q. Cash flow statement is prepared by taking the ------------- balance of cash
a. Opening balance
b. Closing balance
c. Monthly balance
d. Others
Q. Decrease in a creditor is a---------------- of cash
a. Inflow
b. No flow of cash
c. Outflow
d. None of these