Hello,

true, false questions:

1. The Net Present Value will be positive if the interest rate used for calculation is lower than the return rate of the investment project.

2. The Turnover rate can be expressed in volumes or in values. 3. Management accountants or controllers should only bother about cognitive constraints of managers, they themselves do not fall victim to them. 4. An investment affects the Balance Sheet only via the assets acquired and does not change the cash flow. 5. The accounting rate of return (ARR) - aka static Rol - does account for time value of money. 6. The Return on Sales ratio tells us about the profitability of a business or an industry and hence interest paid for debt should not be accounted for in this profit indicator.

7. The contribution margin ratio expresses the percentage of every monetary unit of revenue that is contributing to covering the fixed cost. 8. Controllers' set of activities for unburdening managers comprise critical project evaluations to assess future improvement potential. 9. The time value of money is a key concept included within the method of the static accounting rate of return (ARR). 10. In the balance sheet the inventory of completed products is represented at the value of market (selling) prices. 11. Capital expenditures for Vasco da Gama's discoveries in Africa and India (Portuguese Explorer of sea-roure to India) would have been written of and labelled as sunk costs had he returned to Portugal without any results.

12. Controllers' main task is to secure that management can be substituted at any time.

13. The Net Present Value of the residual cash flows of an investment will be positive if the interest rate used for the calculation is lower than the internal return rate (IRR) of the investment project.

multiple question:

1. Which THREE of the dimensions listed do categorize the tasks of controllers? O a.Unburden managers O b. Constrain managers O c. Educate managers O d. Complement managers Oe. Coach managers

2. Which is the correct definition of capital productivity? O a.Capital invested over sales value. O b. Sales value over Capital invested. O c. EBIT over Capital invested.

3. How to calculate the Cost of Sales of an accounting period based on total production cost? Pick the TWO correct steps. O a. deduct cost value of increase of finished goods inventory during the period O b. add cost value of increase of finished goods inventory during the period O c. add cost value of the decrease of finished goods inventory during the period O d. deduct cost value of decrease of finished goods inventory during the period

4. "Whereas financial accounting is mainly about compliance with requlations, managerial accounting on the other side is . O a. ...a conceptual and technical crosscheck for the results from financial accounting." O b. .for the main part about providing information to capital market analysts." O c....dedicated to support decision making thru information and rational assessments."

5. Which three of the following assumptions and limitations are valid for Cost-Volume-Profit-Analysis analysis based on linear sales and cost functions: O a. No scarcity of resources O b. No uncertainty or risk accounted for O c. 1 product firm or business unit O d. Cash restrictions