A: Standard costing is used for cost control. R: It involves setting predetermined costs and analyzing variances. Choose the correct option. MCQ with Answer and Explanation

A: Standard costing is used for cost control. R: It involves setting predetermined costs and analyzing variances. Choose the correct option.
A. Both A and R are true but R is NOT the correct explanation of A
B. A is true but R is false
C. Both A and R are true and R is the correct explanation of A
D. A is false but R is true
Answer: Option C
Solution (By JKSSB Mock Tests)
Standard costing is a management tool for cost control. It achieves this by establishing standard (predetermined) costs and comparing them with actual costs to identify and analyze variances for corrective action. R correctly explains A.

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Practice More Accountancy and Book Keeping Questions

Question #1
Which of the following is a technique of cost management?
A. Fund flow analysis
B. Ratio analysis
C. Tax planning
D. Standard costing

Correct Answer: Option D


Explanation:
Standard costing is a cost management technique for controlling costs through variance analysis.

Question #2
Which of the following errors does NOT affect the trial balance?
A. Omitting to post one side of a transaction
B. Recording a transaction twice
C. Wrongly totaling an account
D. Posting ₹500 to the wrong account

Correct Answer: Option D


Explanation:
Posting to the wrong account (error of principle or wrong personal account) keeps the debit and credit totals equal, so the trial balance still agrees.

Question #3
An amount paid for 'Goodwill' on purchase of a business is classified as:
A. Deferred revenue expenditure
B. Fictitious asset
C. Intangible asset
D. Current asset

Correct Answer: Option C


Explanation:
Purchased goodwill is an intangible asset.