Which of the following is a technique of cost management? MCQ with Answer and Explanation

Which of the following is a technique of cost management?
A. Standard costing
B. Fund flow analysis
C. Tax planning
D. Ratio analysis
Answer: Option A
Solution (By JKSSB Mock Tests)
Standard costing is a cost management technique for controlling costs through variance analysis.

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Practice More Accountancy and Book Keeping Questions

Question #1
In the Indian Financial Management System, the apex institution for regulating the money market is:
A. RBI
B. Ministry of Corporate Affairs
C. SEBI
D. IRDAI

Correct Answer: Option A


Explanation:
The Reserve Bank of India (RBI) controls monetary policy and regulates the money market in India.

Question #2
S1: Capital expenditure increases the earning capacity of the business. S2: Revenue expenditure maintains the earning capacity of the business. Which statement(s) is/are correct?
A. Neither S1 nor S2
B. S2 only
C. Both S1 and S2
D. S1 only

Correct Answer: Option C


Explanation:
Capital expenditure is incurred to acquire or improve assets, thereby increasing earning capacity. Revenue expenditure is incurred for day-to-day operations to maintain the existing earning capacity. Both statements are correct.

Question #3
S1: In a partnership, if a partner retires, his loan to the firm is transferred to his loan account, which is a liability for the firm. S2: If the retiring partner's loan is not settled immediately, it is treated as a loan and interest is allowed as per the deed or at 6% p.a. if the deed is silent. Which statement(s) is/are correct?
A. S1 only
B. Both S1 and S2
C. S2 only
D. Neither S1 nor S2

Correct Answer: Option B


Explanation:
Both statements are correct. Upon retirement, the partner's capital balance is transferred to his loan account if not paid immediately. This becomes a liability, and interest is charged to the P&L Account at the agreed rate or 6% p.a. if silent.