FINANCIAL MANAGEMENT - 4.pdf commerce practice questions

Commerce

1. Kataria Classes
 8707548600

1. fuEufyf[kr esa ls fdldk laca/k iwath ctfVax ls gS\
Which one of the following is related to Capital budgeting?

(a) rjy vuqikr@ Liquid Ratio
(b) ‘kq) orZeku ewY; fof/k@ Net Present
(c) le&foPNsn fcanq fo’ys”k.k@ Break – even Point Analysis
(d) buesa ls dksbZ ugha@ None of these

2. Kataria Classes
 8707548600

2. okilh vnk;xh vof/k crkrh gS&
The pay-back period refers to:

(a) The number of years a project takes to recover its
investment (original ) cost
(b) The number of installment to make payment
(c) The time-lag between investment and commissioning of
the project
(d) The time required to attain break-even point

3. Kataria Classes
 8707548600

3. ^iawth <kapk* ‘kCn dk vk’k; gS%
The term ‘capital structure’ implies:

(a) Share Capital + Reserves + Long – Term Debts
(b) Share Capital + Long and Short – Term Debts
(c) Share Capital + Long – Term Debts
(d) Equity and Preference Share Capital

4. Kataria Classes
 8707548600

4. iwath ctfVax esa ^iwath jk’kfuax* ls rkRi;Z gS%
In capital budgeting, the term capital rationing implies:

(a) that no retained earnings are available.
(b) that limited funds are available investment.
(c) that no external funds can be raised.
(d) that not fresh investment is required in current

5. Kataria Classes
 8707548600

5. iwath ctVu ds lanHkZ esa fuEufyf[kr esa ls dkSu&lk lgh ugha gS\
Which of the following is not true with reference to capital
budgeting?

(a) Capital budgeting is related to asset replacement decisions
(b) Cost of capital is equal to minimum required return.
(c) Existing investment in a project is not treated as sunk cost
(d) Timing of cash flows is relevant.

6. Kataria Classes
 8707548600

6. ikjLifjd :i ls vU;ksU; ifj;kstukvksa dks vf/kd vPNs <ax ls
Js.kh;u fdlds vuqlkj fd;k tk ldrk gS\
Mutually exclusive projects can be more accurately ranked
per:

(a) vkUrfjd izR;k; nj i)fr@ Internal rate of return
method
(b) fuoy orZeku ewY; i)fr@ Net Present Value Method
(c) la’kksf/kr vkUrfjd izR;k; nj i)fr@ Modified Internal
Rate of Returns Method
(d) ys[kkadu ;k vkSlr izR;k; nj i)fr@ Accounting or
Average Rate of Return Method

7. Kataria Classes
 8707548600

7. ;fn iwath fua;=.k ds varxZr ifj;kstuk,a foHkktuh; gSa] rks
mi;qDr ifj;kstuk ewY;akdu i)fr gS
In case the projects are divisible under capital rationing an
appropriate project appraisal method is:

(a) ‘kq) orZeku ewY; i)fr@ Net Present Value Method
(b) ykHkns;rk lwpdkad i)fr@ Profitability Index Method
(c) vkUrfjd izR;k; nj i)fr@ Internal Rate of Return
Method
(d) iquHkqZrku vof/k i)fr@ Payback Period Method

8. Kataria Classes
 8707548600

8. dkSu lh i)fr eqnzk dk le; ewY; ij fopkj ugha djrh gS\
Which method does not consider the time value of money?

(a) ‘kq) orZeku ewY;@ Net Present Value
(b) vkarfjd izR;k; nj@ Internal Rate of Return
(c) vkSlr izR;k; nj@ Average Rate of Return
(d) ykHk lwpdkad@ Profitability Index

9. Kataria Classes
 8707548600

9. iqu% Hkqxrku vof/k i)fr ds varxZr uxnh izokg fdl dks bafxr
djrk gS\
Which one refers to cash inflow under payback period
method?

(a) Cash flow before depreciation and taxes
(b) Cash flow after depreciation and taxes
(c) Cash flow after depreciation but before taxes
(d) Cash flow before depreciation and after taxes

10. Kataria Classes
 8707548600

10. orZeku ewY; dh vo/kkj.kk vk/kkfjr gS%
The concept of present value is based on the:

(a) feJ.k fl)kar ij@ Principle of compounding
(b) cV~Vk [kkrk fl)kar ij@ Principle of discounting
(c) (a) and (b)
(d) mijksDr esa ls dksbZ ugha@ None of the above

11. Kataria Classes
 8707548600

11. ykHkksa ds iqufuZos’k dk vk’k; gSa&


(a) O;olk; esa vk; dk iqufuZos’k
(b) lap; esa gLrkarj.k
(c) ykHkka’k dk Hkqxrku u djuk
(d) voS/kkfud vk; dk vtZu

12. Kataria Classes
 8707548600

12. ykHkksa dk iqufuZos’k ftruk vf/kd gksxk vZ’k/kkfj;ksa ds fy, YkkHkka’k
dh ek=k mruh gh--------gksxh\


(a) ‘wkU;
(b) u rks de vkSj u rks vf/kd
(c) vf/kd
(d) de

13. Kataria Classes
 8707548600

13. fofu;ksx iwath × lkekU; izR;k; nj @ 100


(a) vkSlr ykHk
(b) vf/kykHk
(c) lkekU; ykHk
(d) lek;ksftr vkSlr ykHk

14. Kataria Classes
 8707548600

14. foRrh; izcU/k dk eq[; mís’; gSa&


(a) foØ; dks vf/kdre djuk
(b) lEink ds ewY; dks vf/kdre djuk
(c) ykHkksa dks vf/kdre djuk
(d) buesa ls dksbZ ugha

15. Kataria Classes
 8707548600

15. fuEufyf[kr esa ls dkSu lh iwath lajpuk fo’ys”k.k dh rduhd
ugha gS


(a) iwath dh ykxr
(b) iwathxr ctVu
(c) iwath nfUrdj.k
(d) lerk ij O;kikj

16. Kataria Classes
 8707548600

16. fuEufyf[kr esa ls fofu;ksx ewY;akdu dh dkSu&lh jhfr eqnzk ds
orZeku ewY; dks /;ku esa ugha j[krh gS&


(a) izR;korZu vof/k jhfr
(b) ‘kq) orZeku ewY; jhfr
(c) vkUrfjd izR;k; nj jhfr
(d) ykHknk;drk lwpdkad

17. Kataria Classes
 8707548600

17. iwathxr ctVu leL;k ds igyw gSa&


(a) iwath dh ekax
(b) iwath dh iwfrZ
(c) iwath dh jk’kfuax
(d) mi;qZDr lHkh

18. Kataria Classes
 8707548600

18. iwath ctVu ds fy;s ge fopkj ugha djrs gSa&


(a) ubZ QEkZ }kjk nh?kZdkyhu lEifRr ij O;;
(b) gzkflr lEifRr dk izfrLFkkiu
(c) LdU/k ij O;;
(d) mijksDr esa ls dksbZ ugha

19. Kataria Classes
 8707548600

19. iwath fuekZ.k dh izfØ;k fuHkZj djrh gS%


(a) jk”Vªh; vk; ij
(b) O;;ksa ij
(c) fons’kh lgk;rk ij
(d) cprksa ij

20. Kataria Classes
 8707548600

20. R. O. I ratio is calculated to measure the following :

(a) O;olk; dh nh?kZdkyhu ‘kks/k&{kerk@ Long term solvency of
business
(b) O;olk; dh ‘kq) lEifRr dh vtZu&{kerk@ Earning power
of net assets of business
(c) O;olk; dh vYidkyhu rjyrk@ Short-term liquidity
position of business
(d) fcØh fd, x, eky rFkk bUosVjh ds Lrj dk lEcU/k@ The
relationship between goods sold and the inventory level

21. Kataria Classes
 8707548600

21. In case the assets are worth Rs. 20,00,000, tax is Rs. 25,000 net
worth is Rs. 10,00,000 and profit before tax is Rs. 2,25,000, the
return on investment will be:

(a) 10%
(b) 12.5%
(c) 20%
(d) 25%

22. Kataria Classes
 8707548600

22. If net profit margin is 10%, total assets turnover 2 times, and
the total debts to total assets ratio 0.6 the return on equity will
be:

(a) 20%
(b) 50%
(c) 33.33%
(d) 40%

23. Kataria Classes
 8707548600

23. What will be the Return on Investment (ROI), if total assets,
(including investment in corporate securities of Rs. 20,000)
are Rs. 1,00,000, net profit margin 10%, and gross profit
margin is Rs. 10,000 ( or 20% of sales):

(a) 5%
(b) 10%
(c) 20%
(d) 25%

24. Kataria Classes
 8707548600

24. The capital of a company is Rs. 1,00,000. Its margin on sales is
8%. The Turnover is five times the capital. The return on
investment will be:

(a) 3%
(b) 8%
(c) 24%
(d) 40%

25. Kataria Classes
 8707548600

25. fdlh lk>snkj dh e`R;q gks tkus ij la;qDr thou chek ls izkIr
jkf’k fuEu :i ls lk>snkjksa ds [kkrksa esa ØsfMV gksxk&
In the event of death of a partner, the joint life policy amount
should be credited to capital accounts

(a) All the partners in profit-loss sharing ratio
(b) Remaining partners in profit-loss sharing
(c) Only in the account of deceased partner
(d) None of the above