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. Both A and R are true and R is the correct explanation of A
B. A is false but R is true
C. Both A and R are true but R is NOT the correct explanation of A
D. A is true but R is false
Answer: Option A
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 'Endowment Fund' received by a non-profit organisation is treated as:
A. Income
B. Revenue receipt
C. Capital receipt
D. Expense

Correct Answer: Option C


Explanation:
Endowment fund is a capital receipt, usually invested, and only the income is used.

Question #2
The term 'Fictitious Assets' are:
A. Tangible assets
B. Deferred revenue expenditures shown as assets
C. Current assets
D. Intangible assets

Correct Answer: Option B


Explanation:
Fictitious assets are deferred revenue expenditures (like preliminary expenses) that have no realizable value but are shown on the asset side of the balance sheet.

Question #3
While passing an opening entry, if the total of liabilities exceeds the total of assets, the difference is debited to:
A. General Reserve
B. Capital Account
C. Goodwill Account
D. Suspense Account

Correct Answer: Option C


Explanation:
If a business is acquired and liabilities exceed assets paid for, the difference is treated as the value paid for the firm's Goodwill.