A: EOQ (Economic Order Quantity) minimizes the total cost of inventory. R: EOQ balances ordering costs and carrying costs. Choose the correct option. MCQ with Answer and Explanation

A: EOQ (Economic Order Quantity) minimizes the total cost of inventory. R: EOQ balances ordering costs and carrying costs. Choose the correct option.
A. A is true but R is false
B. A is false but R is true
C. Both A and R are true and R is the correct explanation of A
D. Both A and R are true but R is NOT the correct explanation of A
Answer: Option C
Solution (By JKSSB Mock Tests)
EOQ is the order quantity that minimizes total inventory costs. It achieves this by finding the point where total ordering costs equal total carrying costs. R correctly explains the mechanism of EOQ.

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Practice More Accountancy and Book Keeping Questions

Question #1
A change in depreciation method is treated as:
A. Prior period item
B. Error
C. Change in accounting policy
D. Extraordinary item

Correct Answer: Option C


Explanation:
Change in depreciation method is a change in accounting policy, requiring retrospective application as per AS 5.

Question #2
A specific tax levied for a particular purpose on top of the basic tax rate is known as:
A. Excise
B. Tariff
C. Surcharge
D. Cess

Correct Answer: Option D


Explanation:
A cess (e.g., Health and Education Cess) is levied for a specific purpose and the revenue must be utilized for that objective only.

Question #3
A: Financial management aims to maximize shareholder wealth. R: Financial management focuses solely on raising funds. Choose the correct option.
A. Both A and R are true and R is the correct explanation of A
B. A is true but R is false
C. A is false but R is true
D. Both A and R are true but R is NOT the correct explanation of A

Correct Answer: Option B


Explanation:
The primary objective of financial management is to maximize shareholder wealth. However, it involves not just raising funds, but also their effective utilization, dividend decisions, and working capital management. A is true, R is false.