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10+ Trivium Education Services Interview Questions and Answers

Updated 20 Jul 2024

Q1. If price of a product increases by $10, what is the effect in income statement?

Ans.

Increase in product price by $10 affects income statement by increasing revenue and cost of goods sold.

  • Revenue will increase by the amount of the price increase

  • Cost of goods sold will also increase by the amount of the price increase

  • Gross profit will remain the same

  • Net income may increase or decrease depending on other factors such as operating expenses and taxes

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Q2. What is the treatment of interest given on bonds in cash flow statement?

Ans.

Interest on bonds is reported as cash flow from operating activities in the cash flow statement.

  • Interest paid on bonds is considered an operating expense and is included in the operating activities section of the cash flow statement.

  • Interest received on bonds is considered an operating cash inflow and is also included in the operating activities section.

  • The interest amount is reported net of any tax paid or received.

  • The interest paid and received on bonds can be found in the ...read more

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Q3. What is sunk cost ?

Ans.

Sunk cost refers to the cost that has already been incurred and cannot be recovered.

  • Sunk cost is a past cost that has no relevance to future decision-making.

  • It is important to ignore sunk costs when making rational decisions.

  • Examples of sunk costs include money spent on non-refundable tickets or investments that have already lost value.

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Q4. Difference between absorption costing and variable costing?

Ans.

Absorption costing includes all manufacturing costs, while variable costing only includes variable manufacturing costs.

  • Absorption costing allocates fixed manufacturing costs to products, while variable costing treats fixed costs as period expenses.

  • Absorption costing is required for external financial reporting, while variable costing is used for internal decision-making.

  • Absorption costing may result in higher inventory values and net income compared to variable costing.

  • Variab...read more

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Q5. What is product cost and period cost ?

Ans.

Product cost and period cost are two types of costs incurred by a business.

  • Product cost is the cost of producing or purchasing a product, including direct materials, direct labor, and overhead costs.

  • Period cost is the cost of operating a business that is not directly related to the production of a product, such as marketing, rent, and salaries of administrative staff.

  • Product cost is included in the cost of goods sold, while period cost is expensed in the period it is incurred...read more

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Q6. What is contribution ?

Ans.

Contribution refers to the act of giving or providing something, usually in terms of effort, resources, or ideas, to a cause or project.

  • Contribution involves actively participating and making a positive impact.

  • It can be in the form of sharing knowledge, skills, or expertise.

  • Contributions can be financial, material, or time-based.

  • Examples of contribution include volunteering for a charity, donating money to a cause, or offering assistance to someone in need.

  • Contributions can a...read more

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Q7. What is contra account give example

Ans.

A contra account is a general ledger account that is used to offset the balance of another related account.

  • Contra accounts are used to reduce the balance of a related account.

  • They are typically used to show the net balance of an account after adjusting for certain transactions.

  • Examples of contra accounts include accumulated depreciation, sales returns, and allowance for doubtful accounts.

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Asked in
SME Interview

Q8. What is difference between shear stress and normal stress

Ans.

Shear stress is the force applied parallel to the surface, while normal stress is the force applied perpendicular to the surface.

  • Shear stress occurs when two forces act parallel to each other but in opposite directions, causing the object to deform or twist.

  • Normal stress occurs when a force is applied perpendicular to the surface, causing the object to compress or stretch.

  • Shear stress is commonly seen in cutting or slicing actions, while normal stress is seen in compression o...read more

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Q9. What is thermal diffusivity

Ans.

Thermal diffusivity is the measure of how quickly heat can spread through a material.

  • It is a property of a material that determines how quickly it can conduct heat.

  • It is defined as the ratio of thermal conductivity to heat capacity.

  • Materials with high thermal diffusivity can quickly transfer heat, while those with low thermal diffusivity cannot.

  • Examples of materials with high thermal diffusivity include metals and ceramics, while materials like wood and plastics have low ther...read more

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Asked in
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Q10. Convergence of series

Ans.

Convergence of series refers to the behavior of a series as the number of terms approaches infinity.

  • A series converges if the sequence of partial sums approaches a finite limit.

  • Divergence occurs when the sequence of partial sums does not approach a finite limit.

  • Examples: Convergent series - 1/n^2, Divergent series - 1/n.

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Q11. Is the number zero an integer?

Ans.

Yes, zero is an integer.

  • Integers are whole numbers, including zero.

  • Zero is neither positive nor negative.

  • Examples of integers include -3, 0, 5, and 100.

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SME Interview

Q12. Finding surface area

Ans.

Surface area is the total area that covers the outside of a three-dimensional object.

  • To find the surface area of a cube, use the formula: 6 x side length squared.

  • For a rectangular prism, calculate the surface area by adding the areas of all six faces.

  • To find the surface area of a cylinder, use the formula: 2πr^2 + 2πrh, where r is the radius and h is the height.

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Q13. What is sine law

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