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CA IPCC Costing & FM Important Theory Questions For November 2014

These are the very Important Theory Questions in Costing and FM, for CA IPCC November 2014 Exams.
Even though enough care is taken while selecting the questions, students are recommended not to put in too much reliance on these. 

Discretionary Costs
Conversion Cost
Product Costs Vs Period Costs
Bin Cards Vs Stores Ledger
Allocation and Apportionment
Accounting Treatment for Over-time Premium
Short Notes on General Ledger Adjustment Account
Advantages of Cost-Plus Contract


Financial Management (FM):
External Commercial Borrowings
Business Risk Vs Financial Risk
Role of CFO
Types of Floats in the context of Cash Management
Benefits of Optimum Capital Structure
Ploughing Back of Profits

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