Management Sciences
Management Sciences MCQs With Answers
0 Management Sciences MCQs for CSS, PPSC, FPSC, NTS and entry-test preparation. Take a scored quiz instead →
What ratio measures the proportion of total earnings distributed to equity shareholders in the form of cash dividends?
ARetention Ratio (Plowback Ratio)
BDividend Payout Ratio
CDividend Yield
DEarnings Yield
Under IAS 16, how should property, plant, and equipment (PPE) assets be initially measured on the balance sheet?
AAt Net Realizable Value
BAt Fair Value
CAt Initial Acquisition Cost
DAt Replacement Cost
Which derivative security gives the holder the right to sell an underlying asset at a pre-specified strike price before expiration?
ACall Option
BPut Option
CFutures Option
DForward Swap
In bank reconciliation, what adjustment is required for direct bank charges deducted by the bank but not yet entered in the cash book?
AAdd to cash book balance
BDeduct from cash book balance
CAdd to bank statement balance
DNo entry required anywhere
Which cost accounting system accumulates operational costs by specific manufacturing processes or departments rather than individual jobs?
AJob Order Costing
BProcess Costing
CStandard Costing
DDirect Costing
What term describes an obligation of uncertain timing or amount that is recognized on financial statements when probability requirements are met?
AContingent Liability
BProvision
CAccrued Expense
DCapital Expenditure
Which financial market operates as a secondary market exchange where previously issued stock securities are bought and sold among investors?
APrimary Market
BSecondary Market
CMoney Market
DCommodities Market
What corporate decision metric evaluates the number of years required for discounted cash inflows to fully recover initial capital investment?
ASimple Payback Period
BDiscounted Payback Period
CInternal Rate of Return
DNet Present Value
What financial statement metric measures the percentage of net profit retained in the firm after all cash dividend distributions?
ADividend Payout Ratio
BRetention (Plowback) Ratio
CReturn on Retained Earnings
DGross Profit Margin
Which accounting standard framework is internationally recognized and published by the International Accounting Standards Board (IASB)?
AUS GAAP
BIFRS
CSSAP
DGAGAS