*1. Who are stakeholders with their interest?write atleast 3*
*Ans:*
*2. What are types of industries for costing?*
*Ans:*
*3. What are types of costs?*
*Ans:*
*4. What is difference between financial & non-financial
info?write examples*
*Ans:*
*5. What is predetermined overhead rate? Write formula*
*Ans:*
*6. What is cost centre?write
examples*
*Ans:*
*7. What is cost tracing?*
*Ans:*
*8. What is cost allocation?*
*Ans:*
*9. What is semi-variable cost? Write example*
*Ans:*
*10. What is fixed cost?
Write example*
*Ans:*
*11. What is high-low method?write
formula*
*Ans:*
*12. What is overcosting?*
*Ans:*
*13. What is undercosting?*
*Ans:*
*14. What is manufacturing overhead?write 2examples*
*Ans:*
*15. What is non-manufacturing overhead? Write 2examples*
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*16. What is overapplied overhead?*
*Ans:*
*17. What is underapplied overhead?*
*Ans:*
*18. What is prime cost?*
*Ans:*
*19. What is overheads / conversion cost?*
*Ans:*
*20. What is cross-cost subsidization?*
*Ans:*
*21. What is allocation base?*
*Ans:*
*22. What is skilled vs unskilled labour?*
*Ans:*
*23. What is difference between payroll, personnel, HR,
production, timekeeping?*
*Ans:*
*24. What is apportionment of overhead?*
*Ans:*
*25. What is reapportionment of overhead?*
*Ans:*
*26. What are joint costs?*
*Ans:*.
*27. What is engineering overhead?*
*Ans:*
*28. What is discretionary overhead?*
*Ans:*
*29. What is efficiency?*
*Ans:*
*30. What is effectiveness?*
*Ans:*
*31. What is economy?*
*Ans:*
*32. What is accounting cost?*
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*33. What is opportunity cost?*
*Ans:*
*34. What is economic cost?*
*Ans:*
*35. What are explicit costs?*
*Ans:*
*36. What are implicit costs?*
*Ans:*
*37. What is relevant range?*
*Ans:*
*38. What are factors of production?*
*Ans:*
*39. What is short-run period?*
*Ans:* .
*40. What is investment in associates?*
*Ans:.
*41. What is investment in subsidiary company?*
*Ans:*
*42. What is trading investment?*
*Ans:*
*43. What is Held-to-Maturity HTM investment?*
*Ans:*
*44. What is Available-for-Sale AFS - Now FVOCI?*
*Ans:*
*45. What is computation of valuation by equity method?*
*Ans:*
*46. Example: Associate profit 200k, Investor 30%, Dividend
50k, what is investment income?*
*Ans:*
*47. What is EPS?*
*Ans:*
*48. What is diluted EPS?*
Ans
*49. What is impairment loss?*
*Ans:*
*50. What is depreciation loss?*
*Ans
*51. What is deferred tax?*
*Ans:*
*52. What is current tax?*
*Ans:*
*53. When DTL arises?*
*Ans:*
*54. When DTA arises?*
Ans
*55. What are current liabilities?*
*Ans:
*56. What are non-current liabilities?*
Ans
*57. What is cash flow from operation direct method?*
*Ans:*
*58. Formula for cash collected from customers?*
*Ans:*
*59. Formula for cash paid to suppliers?*
*Ans:*
*60. What is net income?*
*Ans:*
*61. What is gross profit margin?*
*Ans:*
*62. What is profit margin?*
*Ans:*
*63. What is mark-up?*
*Ans:*
*64. Relation between margin & mark-up?*
*Ans:*
*65. What is cash dividend?*
*Ans:*
*66. What is interim dividend?*
*Ans:*
*67. What is stock dividend?*
*Ans:*
*68. What is small stock dividend?*
*Ans:*
*69. What is residuary theory?*
*Ans:
*70. What is proprietary theory?*
*Ans:*
*71. What is entity theory?*
*Ans:*
*72. What is presentation disclosure in financial
statements?*
*Ans:*
*73. What is net assets?*
*Ans:*
*74. What is net worth?*
*Ans:*
*75. Is preference dividend finance cost?*
*Ans:*
*76. What is joint product?*
*Ans:*
*77. What is by-product?*
*Ans:*
*78. Allocation of joint costs methods?*
*Ans:*
*79. What is step-down method for overhead allocation?*
*Ans:*
*80. What is reciprocal method?*
*Ans:*
*81. What is direct method of allocation?*
*Ans:*
*82. What is overcosting effect on decision?*
*Ans:*
*83. What is prime cost vs conversion cost use?*
*Ans:*
*84. What is difference between job order vs process costing
industries?write example of business
or industry applicable*
*Ans:*
*85. What is difference between variable vs absorption
costing impact on income?which
operating income is higher, when ending inventory is higher than opening
inventory*
*Ans:*
*86. What is cash equivalent?*
*Ans:*
*87. What is unrealized gain on intercompany inventory in
consolidation? Acctg effect*
*Ans:*
*88. What is elimination of intercompany owing?one example*
*Ans:*
*89. What is other comprehensive income OCI?example*
*Ans:*
*90. What is deferred tax liability calculation?*
*Ans:*
*91. What is impairment journal entry?*
*Ans:*
*92. What is DDB depreciation formula?*
*Ans:*
*93. What is SYD depreciation formula?*
*Ans:*
*94. What is difference
between interest and dividend?*
*Ans:*
*95. What is Cost
cross subsidization?*
*Ans:*
*96. What are types of stakeholders interest in costing?*
*Ans:*
*97. What is opportunity cost example in production?*
*Ans:*.
*98. What is sunk cost?*
*Ans:* .
*99. What is explicit cost vs accounting cost same?*
*Ans:*
*100. What is b
in y=a+bx?*
*Ans:*
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