MEFA

                                              
                                        

1)The Closure of Partnership is called                            (d)
a)Resolution      b)Revolution
c)solution        d)dissolution
2)Who of the following is not eligible to become a partner in a firm(b)
a)active      b)nominal
c)sleeping    d)minor
3)The minimum paid up capital in a public company is(d)
a)Rs.2lakhs and higher     b)Rs.10lakhs and higher
c)Rs.24lakhs and higher    d)Rs.5lakhs and higher
4)CAG means(d)
a)Controller&auditing General  b)Controller&Auditor General
c)Comptroller&Auditing General d)Comptroller&Auditor General
5)SLR stands for(c)
a)Standard Lending rate     b)Statutory lending Ratio
c)Statutory Liquidity ratio d)Statutory rate
6)Which of the following refers to all those factors that are external to the individual business unit/industry(c)
a)Policy           b)industry
c)Environment      d)License
7)Environment is basically____ in nature and the business firm is ________ (d)
a)progressive,prospective    b)progressive,monetary
c)micro.macro                d)macro,micro
8)Monopolies are done away with(b)
a)taxation policy     b)deregulation policy
c)monetary policy     d)fiscal policy
9)The Indian Partnership Act was enacted in (a)
a)1932    b)1942
c)1952    d)1962
10)Purchases book records(b)
a)cash purchases    b)credit purchases
c)goods bought      d)goods
11)when the owner brings in capital of Rs.5000.(a)
a)Both assets and Liability increases
b)asset increases but liability decreases
c)liability increases but asset increases
d)Both assets and liability decreases
12)The rent paid in cash to landlord is credited to(c)
a)landlord account    b)business account
c)cash account        d)rent account
13)Rent paid in advance is(b)
a)real account     b)personal account
c)nominal account  d)None of the Above
14)According to Robert N.Anthony,which of the following is concerned with accounting information that is useful to management(b)
a)cost accounting      b)management accounting
c)financial accounting d)marginal costing
15)management accounting starts where___ends(c)
a)cost accounting      b)standard accounting
c)financial accounting d)accounting concepts and conventions

16)the trading and profit & loss Account is also called(b)
a)account statement    b)income statement
c)balance statement    d)cost statement
17)final account comprises(d)
a)Ledger,trial balance     b)trading,profit accounts
c)Profit and loss accounts d)trading,profit & loss accounts
18)The difference between assets and liabilities is called(b)
a)Overdraft      b)Capital
c)Net purchases  d)Sales
19)Which would a business be most likely to use its solvency(d)
a)Gross profit ratio              b)debtors collection period
c)current ratio                   d)debt-equity ratio
20)Which of the following is useful to see if fixed assets are used efficiently in the business(d)
a)Gross profit ratio          b)debtors collection period
c)current ratio                d)asset turnover ratio
21)Which of the following measures company's Current liabilities(a)
a)Acid test ratio           b)current ratio
c)debtor collection period  d)stock turnover ratio
22)A company's return on investment indicates its(c)
a)solvency       b)stock turnover
c)profitability  d)debtor collection
23)Inter-Firm comparison is useful only when(a)
a)Two firms belong to the same industry
b)The data belongs to the same period of the study
c)There is increase or decrease in variables of study
d)two firms belongs to the same industry and the data is available for the same period of study
24)Higher asset turnover ratio explains(b)
a)more profitability    b)better utilisation of assets
c)higher sales turnover d)large asset base
25)If average collection period is more,it means(b)
a)better collection of receivables
b)poor collection of receivables
c)average collection of receivables
d)satisfactory collection of receivables
26)Ownership, Management & Control are all in one hand in ______type of business organization
A)Sole Trader B)Departmental Undertaking C) Partnership D)Joint Stock Company
27)The written agreement among partners is
A)Trading Deed          B)Partnership Deed    C) Demand Draft        D)Bills of Exchange
28)Working Partner is also called as
A)Nominal Partner      B)Minor Partner          C) Sleeping Partner     D)Active Partner
 29)To start a partnership firm a minimum of ____ and Maximum of ______ is required to carry on non-banking business.
A)2-10 B)7& unlimited           C)2-50 D)2-20
30)Indian Companies Act was enacted in
A)1956            B)1936            C)1947            D)1950
31)The portion of capital which is invested in acquiring  long term assets is called
A)        Work – in- Capital      B)        Working Capital          C)        Fixed Capital  D)        None
32)The capital used to meet regular needs of the business is
A)Paid Capital            B)Working Capital      C)Fixed Capital;         D)Cost of Capital
33)Which of the following is not a current asset?
A)Cash            B)Creditors     C)Prepaid Expenses    D)Stock
34)Current liabilities include all these except
A)Creditors     B)Short term bank loan           C)Bills Payables          D)Prepaid Expenses
35)The   aggregate   of funds used in   the short-run and long-run is called______________.
            A) Profit       B) cash   c) capital   D) titles
36)The circulating capital is also  called________.
A) Fixed capital   B) Working capital c) tangible fixed capital        D) none
37) Capital creates and enhances the level of____________.
A) capital gains B) wealth management    
 C) employment opportunities   D) current expenses
 38) Which of the following is a current liability?
          A) Accruals B) bills receivable C) bills payable D) rent received.
 39) The flow of money in the business is called__________.
A) Capital formation B) cost cycle C) working capital cycle         D) capital cycle.
40) Which of the following indicate the true nature of capital       budgeting decisions?
  A) Reversible B) common c) uncommon D) Irreversible
41) If the ____________is more than the cost of capital, the project is profitable.
A) ARR    B) payback period  C)IRR  D)Working capital
42) The _____________the IRR, the better is profitability.
A) Lower B) Least C) Bigger D) Higher
43) Select always project with_________________
A) Lower NPV B) Negative NPV C) Zero NPV D) Higher NPV
44) IF NPV _______________then the project earns less than the discount rate.
A)>1        B) =1        C) <1           D)=0
 



                              MEFE  CSE IV SEM  2ND MID QUESTION  PAPER
1)      Define Partnership? Explain its features in detail.
2)      Journalize the following transactions in the books of Madhu 2010.
                           January 1.Madhu commenced business with Rs.15000/-
                           Jan 2.Paid into bank Rs.10000/-
                           Jan3.Purchased goods from Suresh for Rs.2000/-
                           Jan4.Return goods to ‘Suresh’  Rs.200/-
                           Jan 6 Paid to Suresh A/c Rs.17000/-.
                           Jan 12. Received interest from the bank Rs.750-/
                           Jan16. Sold goods for cash Rs.7000/-
                           Jan 17. Sold goods of Satish for Rs.4000/-
                           Jan 19. Paid salaries Rs.800/-
                           Jan 21. Received cash from Ajay Rs.500/-
3)      Explain about GAAP
4)      Define perfect competetion ? How to price determination under perfect competition ?

                                                   MEFA  CSE  IV SEM 2ND MID OBJECTIVE


1) The Closure of Partnership is called                                                          (       )
        a)Resolution      b)Revolution
        c)solution        d)dissolution
2) Who of the following is not eligible to become a partner in a firm             (         )
           a)active      b)nominal
           c)sleeping    d)minor
3) The minimum paid up capital in a public company is                              (        )
          a)Rs.2lakhs and higher     b)Rs.10lakhs and higher
         c)Rs.24lakhs and higher    d)Rs.5lakhs and higher
4)  means                                                                                                            (         )
       a)Controller&auditing General  b)Controller&Auditor General
      c)Comptroller&Auditing General d)Comptroller&Auditor General
5) SLR stands for                                                                                               (        )
          a)Standard Lending rate     b)Statutory lending Ratio
          c)Statutory Liquidity ratio d)Statutory rate

6)   The Indian Partnership Act was enacted in                                                      (          )
         a)1932    b)1942
          c)1952    d)1962
7) Purchases book records                                                                                       (        )
          a)cash purchases    b)credit purchases
          c)goods bought      d)goods
8) when the owner brings in capital of Rs.5000.                                                     (          )
           a)Both assets and Liability increases
           b)asset increases but liability decreases
          c)liability increases but asset increases
          d)Both assets and liability decreases
9 ) The rent paid in cash to landlord is credited to                                                     (          )
             a)landlord account    b)business account
             c)cash account        d)rent account
10) Rent paid in advance is                                                                                          (              )
                    a)real account     b)personal account
                  c)nominal account  d)None of the Above

11) According to Robert N.Anthony,which of the following is concerned with accounting information that is useful to management                                                                     (             )
              a)cost accounting      b)management accounting
             c) financial accounting d)marginal costing
12)  management accounting starts where___ends                                                          (             )
                 a)cost accounting      b)standard accounting
            c)financial accounting d)accounting concepts and conventions

13)  the trading and profit & loss Account is also called                                              (           )
                a)account statement    b)income statement
            c)balance statement    d)cost statement
14)  final account comprises                                                                                        (           )
               a)Ledger,trial balance     b)trading,profit accounts
            c)Profit and loss accounts d)trading,profit & loss accounts
15) The difference between assets and liabilities is called                                          (               )
               a)Overdraft      b)Capital
             c)Net purchases  d)Sales
16) Which would a business be most likely to use its solvency                                    (       )
                      a)Gross profit ratio              b)debtors collection period
                    c)current ratio                   d)debt-equity ratio
17) Higher asset turnover ratio explains                                                                            (       )
              a)more profitability    b)better utilisation of assets
            c)higher sales turnover d)large asset base
18) If average collection period is more,it means                                                              (      )
                 a)better collection of receivables
               b)poor collection of receivables
             c)average collection of receivables
              d)satisfactory collection of receivables
19) Ownership, Management & Control are all in one hand in ______type of business organization                                                                                                                    (          )
 A) Sole Trader            B) Departmental Undertaking    C) Partnership  D)Joint Stock Company
20) The written agreement among partners is                                                                (          )

        A) Trading Deed  B)Partnership Deed      C) Demand Draft          D)Bills of Exchange

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