In financial management, if a company's Degree of Operating Leverage (DOL) is 2.5 and Degree of Financial Leverage (DFL) is 1.5, what is the Degree of Combined Leverage (DCL)? MCQ with Answer and Explanation

In financial management, if a company's Degree of Operating Leverage (DOL) is 2.5 and Degree of Financial Leverage (DFL) is 1.5, what is the Degree of Combined Leverage (DCL)?
A. 1.66
B. 3.75
C. 4.0
D. 1.0
Answer: Option B
Solution (By JKSSB Mock Tests)
DCL = DOL * DFL. Therefore, DCL = 2.5 * 1.5 = 3.75. This indicates that a 1% change in sales will result in a 3.75% change in EPS.

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Practice More Accountancy and Book Keeping Questions

Question #1
Which of the following transactions will not affect the total of the Balance Sheet?
A. Purchase of machinery on credit
B. Payment to a creditor
C. Sale of goods on credit at a profit
D. Cash deposited into bank

Correct Answer: Option D


Explanation:
Cash to bank is just a change in composition of assets; total assets unchanged. Other transactions change total assets/liabilities.

Question #2
A 'Debenture Redemption Reserve' is required to be created as per:
A. Companies Act, 2013
B. Income Tax Act
C. GST Act
D. SEBI regulations

Correct Answer: Option A


Explanation:
Companies Act 2013 requires creation of Debenture Redemption Reserve for debentures issued.

Question #3
The Margin of Safety is the difference between:
A. Total Cost and Variable Cost
B. Actual Sales and Break-Even Sales
C. Selling Price and Variable Cost
D. Total Revenue and Total Cost

Correct Answer: Option B


Explanation:
Margin of safety indicates how much sales can drop before the business starts incurring a loss. Formula: Actual Sales - Break-Even Sales.