41.
Which is the best measurement by the centre's for the contribution of a profit centre to the overall profitability of the business in the long-run?

45.
In inter process profits, the output of one process is transferred from one process to another not at . . . . . . . . but at . . . . . . . .

48.
. . . . . . . . Accounting is not only a positive science but also a normative science because it includes techniques of budgetary control and standard costing.