Previous Year Solved Question Papers

Previous Year Solved Question Papers

MCQs on Cost Accounting -16

1. Maintenance charges are in the nature of …………………expenses.

(A) Fixed
(B) Variable
(C) semi-variable
(D) none of these



2. In transport costing………………charges vary more or less in direct proportion to kilometers run.

(A) Running
(B) petrol
(C) drivers salary
(D) tax



3. Service costing is called as ……………….

(A) Operation costing
(B) Operating costing
(C) multiple costing
(D) none of these


4. In electricity supply company uses …………….as cost unit.

(A) Kilo watt hour
(B) per household
(C) voltage
(D) none of these



5. In transportation costing a composite unit such as …………….is used.

(A) passenger mile/km or Ten kilometer
(B) per km
(C) per passenger
(D) per stop



6. Boiler house costing is an example of …………….costing

(A) Operation
(B) process
(C) service
(D) none of these



7. In service costing, fixed charges are also called as…………………..

(A) Standing charges
(B) variable charges
(C) fixed charges
(D) none of these



8. Service costing is not used in one of the following:

(A) Electricity
(B) Hospitals
(C) transport
(D) Electronics



9. If the present cost of the car is Rs.1,00,000 residual value at the end of the 5th year is Rs.20,000, the monthly depreciation is…………

(A) Rs.20,000
(B) Rs.16,000
(C) Rs.1,333
(D) Rs.17,333



10. A bus carries 25 passengers daily for 25 days and its mileage per month is 1000 kms. Its passenger miles are………………

(A) 30,000
(B) 12,500
(C) 20,000
(D) 25,000




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