Correct Answer:
D. Financial, customer, internal business process, and learning and growth
The Balanced Scorecard by Kaplan and Norton uses these four perspectives.
November 13, 2026 · Accounting and Finance MCQs, Cost & Management Accounting MCQs
The four perspectives of the Balanced Scorecard are:
Related MCQs
A major limitation of the payback period method is that it:
A.
Is too complicated to calculate
B.
Uses discounted cash flows
C.
Ignores the time value of money and cash flows after the payback period
D.
Considers all cash flows over the project life
Correct answer is:
C. Ignores the time value of money and cash flows after the payback period
Do you agree with this answer?
Under the cash basis of accounting, transactions are recognized when:
A.
They are earned or incurred
B.
Cash is received or paid
C.
They are budgeted
D.
They are audited
Correct answer is:
B. Cash is received or paid
Do you agree with this answer?
The present value of Rs. 11,000 to be received after 1 year at a discount rate of 10% is:
A.
Rs. 10,000
B.
Rs. 9,900
C.
Rs. 12,100
D.
Rs. 11,000
Correct answer is:
A. Rs. 10,000
Do you agree with this answer?
The Public Accounts Committee (PAC) mainly examines:
A.
Election disputes
B.
Foreign policy
C.
Appropriation accounts and audit reports of the Auditor-General
D.
Defense procurement plans before approval
Correct answer is:
C. Appropriation accounts and audit reports of the Auditor-General
Do you agree with this answer?
Misappropriation of public funds is:
A.
A normal re-appropriation
B.
Dishonest use of public money for purposes other than intended
C.
A budget saving
D.
A tax refund
Correct answer is:
B. Dishonest use of public money for purposes other than intended
Do you agree with this answer?
The basic accounting equation is:
A.
Assets = Liabilities + Equity
B.
Assets = Liabilities - Equity
C.
Assets + Liabilities = Equity
D.
Equity = Assets + Liabilities
Correct answer is:
A. Assets = Liabilities + Equity
Do you agree with this answer?
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