2

84.

85.

86.

87.

88.

89.

If the inventory turnover ratio is 5 times and the average stock at cost is Rs. 76,000, cost വ്‌
goods sold will be Rs. :

(ಡಿ) 0 (B} 15,000
(©) 70,000 )0( 0

A change from FIFO method 01 81001 valuation to LIFO method will affect inventory turnover
ratio in the following way

(A) Increased (B) Unchanged
(()) Decreased (D) Doubled

Which of the following is not an assumption of break-even analysis?
(A) All elements of cost can be separated into fixed and variable components
(ए) Fixed costs remain constant at all levels of output
(0) Variable costs remain constant irrespective of the level of output
)0( All of the above

A company sold in two successive periods 7000 units and 9000 units @ Rs. 100 per unit and it
incurred a loss of Rs. 10,000 and made a profit of Rs. 10,000 respectively. Calculate the
following (Q. 86-88) :

The amount of fixed expenses ;

(ക Rs. 70,000 (8) Rs. 90,000

(C) Rs. 80,000 (0) Rs. 50,000
Break-even sales in units :

(A) 6400 (ए) 8000

(¢) 7200 (D) 8800

Sales to earn a profit of Rs. 40,000 :
(5) 185. 15,00,000 (B) Rs. 8,00,000
(0 ‏.ا‎ 0 യ 25. 10.20.000

The BEP is not, allected by :
(4) Selling price per unit (B) Variable cost per unit
(C) Number of units sold (D) Total fixed cost

The MM hypothesis of dividend policy says that. :
(ಗಿ) Dividend policy affects share prices
(8) Dividend policy has no effect on share prices
(¢) The value of shares is related to net assets
(D) None of the above

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