Cost Account MCQ in Hindi 2026-27
Practice the latest Cost Account MCQ in Hindi 2026-27 in Hindi based on the new syllabus. Boost your exam preprations with updated objective questions and answers. Start now!
1) In periods of heavy fluctuations in the prices of materials which of the following method will give better results –
- A. Simple average price method
- B. FIFO
- C. HIFO
- D. Weighted average method
2) Direct material can be classified as:
- A. Fixed cost
- B. Variable cost
- C. Semi-variable cost
- D. Prime cost
3) Which of the following is considered to be the normal loss of materials?
- A. Loss due to accidents
- B. Pilferage
- C. Loss due to breaking the bulk
- D. Loss due to careless handling of materials
4) Form used for making a formal request to the purchasing department to purchase materials is a:
- A. Material transfer note
- B. Purchase requisition note
- C. Bill of materials
- D. Material requisition note
5) The order quantity of a raw material is 2000 Kg. Safety stock of 1200 Kg is held. The stock holding cost of the raw material is Rs 1.20 Kg per annum. What is the total annual stock holding cost of the raw material?
- A. Rs 1,200
- B. Rs 1,920
- C. Rs 2,640
- D. Rs 3,840
6) Abnormal material loss due to breakage, theft, fire, flood, abnormal evaporation etc. are charged to:
- A. Direct material cost
- B. Indirect material cost
- C. Prime cost
- D. Costing profit and loss account
7) If the total ordering cost is higher than the total carrying costs, it means ordering quantity:
- A. is greater than EOQ
- B. is less than EOQ
- C. is equal to EOQ
- D. Can be either greater than EOQ
8) A document showing the comprehensive list of materials required for a particular product/job is known as:
- A. Material purchase requisition
- B. Material transfer note
- C. Material inspection note
- D. Bill of material
9) A taxi provider charges minimum Rs. 80 thereafter Rs. 12 per kilometer of distance travelled, the behaviour of conveyance cost is:
- A. Fixed Cost
- B. Semi-variable Cost
- C. Variable Cost
- D. Administrative cost
10) Which of the following is not an inventory valuation method -
- A. Weighted average price method.
- B. Balance sheet method.
- C. Last in last out.
- D. First in first out.
The educational content published on All Current Affairs is prepared using information from official Government websites, PIB, NCERT, SCERT, NIOS, Government notifications, reports, Acts, Gazette publications, standard textbooks, and reputed newspapers. Readers are advised to verify important information from the respective official sources before relying on it.
Amit Kumar Sharma
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