NABARD Manager Grade B · India · National Bank for Agriculture and Rural Development
Original practice questions written to the published syllabus · not past papersNABARD Manager Grade B is a government recruitment exam run by National Bank for Agriculture and Rural Development, for candidates in India. Last listed recruitment 2019. The 2019 mains had three 100-mark papers; interview 40.
Source: nabard.org.
Checked against the exam body's published information. Formats and fees change; confirm the current edition there before you book.
Recording, reporting and reading business accounts, then using cost and budget information to control an agribusiness.
Our 21 NABARD Manager Grade B questions in this subject: 5 easy, 11 medium, 5 hard, across 13 units.
Choose an answer, then open the working. Each explanation says why the right answer is right and why the others are not.
These 10 were written to NABARD Manager Grade B and are not shown on any other exam's page.
In a dairy cooperative, patronage rebate (bonus) is distributed to members in proportion to:
D. The volume of business each member did with the society, such as milk supplied
Patronage rebate returns surplus to members according to their use of the cooperative, which is the cooperative principle of distribution in proportion to transactions. Returns on shares are limited dividends, a separate appropriation.
A cold-chain borrower reports profit after tax of 1,200,000 currency units, depreciation of 500,000, interest on term loans of 300,000 and a term-loan principal instalment due of 800,000 for the year. What is the debt service coverage ratio?
B. 1.82
DSCR = (PAT + depreciation + term-loan interest) ÷ (term-loan interest + principal) = 2,000,000 ÷ 1,100,000 = 1.82. Omitting interest from both sides gives 2.12; omitting it only from the numerator gives 1.55. Acceptable levels vary by lender. Dividing by interest alone gives 6.67.
Repayment of a long-term bank loan is shown in the cash-flow statement under:
D. Financing activities
Financing activities change the size and composition of borrowings and equity; raising and repaying loans belong there.
As output of a feed mill rises within its relevant range, the variable cost per tonne:
D. Stays constant while total variable cost rises
Variable costs are constant per unit and vary in total. It is fixed cost that falls per unit as output rises.
A paddy farmer's gross income is 70,000 currency units per hectare. Per hectare, Cost A1 is 38,000, Cost B1 is 40,500, Cost B2 is 52,500 and Cost C2 is 59,000. What is family labour income per hectare?
B. 17,500
Family labour income = gross income − Cost B2 = 70,000 − 52,500 = 17,500. Deducting C2 (which already includes family labour, here 59,000) gives net income of 11,000; deducting A1 (38,000) gives farm business income of 32,000; deducting B1 (40,500) gives 29,500.
In ABC analysis of inventory, 'A' items are those that:
C. Are few in number but account for a large share of annual consumption value
ABC ranks items by annual consumption value so that tight control goes to the few high-value items. Vital-essential-desirable is VED analysis; non-moving items belong to FSN analysis.
An agro-processing firm has budgeted sales of 6,400,000 currency units, break-even sales of 4,800,000 and a P/V ratio of 30%. What is its budgeted profit?
D. 480,000
Margin of safety = 6,400,000 − 4,800,000 = 1,600,000; profit = MOS × P/V = 1,600,000 × 0.3 = 480,000. 1,440,000 equals fixed cost; 1,920,000 is total contribution.
Flavoured milk sells at 50 currency units a bottle with variable cost of 30; fixed costs are 1,200,000 a year. How many bottles must be sold to earn a profit of 400,000?
A. 80,000 bottles
Required units = (fixed cost + target profit) ÷ contribution per unit = (1,200,000 + 400,000) ÷ 20 = 80,000. 60,000 is the break-even point. 20,000 covers only the target profit; 32,000 divides by price.
A grain warehouse's costs are: fixed 300,000 currency units; variable handling 120 per tonne; supervision (semi-variable) 100,000 plus 20 per tonne. The original budget was for 5,000 tonnes, but 5,500 tonnes were handled. What is the flexible budget cost allowance?
B. 1,170,000
Allowance = 300,000 + 120 × 5,500 + 100,000 + 20 × 5,500 = 1,170,000. The fixed budget at 5,000 tonnes is 1,100,000; scaling the whole budget in proportion (1,210,000) wrongly treats fixed costs as variable. Leaving out supervision's fixed 100,000 gives 1,070,000.
The master budget of a company normally comprises:
A. A budgeted income statement, a budgeted balance sheet and the cash budget, summarising all functional budgets
The master budget consolidates the functional budgets into summary statements approved by the board.
This plan follows where our questions actually fall, so the time goes where the marks are likely to be. It is our reading of the syllabus, not the exam body's weighting.
Read the manual chapters for these first and do every worked question you can find on them.
Aim for one sitting per unit, then mixed questions across them.
Learn the definitions, classifications and standard numbers; these units are more often recalled than worked.
Come back to these after a first pass, untimed, and read every explanation, including for the options you rejected.
Do these early in revision so they are fast on the day.
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