Match List I with List II: List I: a. Secured debentures; b. Bonds; c. Bearer debentures; d. Naked debentures. List II: 1. A form of long-term debt and a debt security; 2. Debentures that do not carry any charge on company assets; 3. Secured by a charge on the whole or part of company assets; 4. Treated as negotiable instruments and transferable by delivery alone. Select the correct answer using the codes given below.
उत्तर देखें
सही उत्तर: (E) None of the above
1 अंक · 2023 · सेट A
प्रश्न 102
A, B and C are partners in the ratio 5:3:2. B retires and his share is taken by A and C in the ratio 2:1. The new ratio will be
उत्तर देखें
सही उत्तर: (C) 7:3
1 अंक · 2023 · सेट A
प्रश्न 103
X and Y are partners sharing profits in the ratio 3:2. Z is admitted with a 1/4 share, which he acquires equally from X and Y. The new ratio will be
उत्तर देखें
सही उत्तर: (A) 19:11:10
1 अंक · 2023 · सेट A
प्रश्न 104
Cash from Operation is equal to
उत्तर देखें
सही उत्तर: (A) Net Profit + Increase in Outstanding Expenses
1 अंक · 2023 · सेट A
प्रश्न 105
An increase in the amount of Bills Payable results in
उत्तर देखें
सही उत्तर: (C) Increase in cash
1 अंक · 2023 · सेट A
प्रश्न 106
Applications of cash in a Cash Flow Statement include
उत्तर देखें
सही उत्तर: (D) More than one of the above
1 अंक · 2023 · सेट A
प्रश्न 107
The criterion fulfilled by an effective accounting report is
उत्तर देखें
सही उत्तर: (A) Relevance, timeliness, accuracy, completeness and summarization
1 अंक · 2023 · सेट A
प्रश्न 108
COBOL, BASIC, FORTRAN, C, C++ and JAVA are examples of
उत्तर देखें
सही उत्तर: (A) High-level programming languages
1 अंक · 2023 · सेट A
प्रश्न 109
DBMS does not serve as a tool for which of the following?
उत्तर देखें
सही उत्तर: (B) Creating data
1 अंक · 2023 · सेट A
प्रश्न 110
An accounting information system processes financial transactions and events based on
उत्तर देखें
सही उत्तर: (C) Generally Accepted Accounting Principles
1 अंक · 2023 · सेट A
प्रश्न 111
Which of the following is an advantage of a ‘server-database’?
उत्तर देखें
सही उत्तर: (D) More than one of the above
1 अंक · 2023 · सेट A
प्रश्न 112
Match List I with List II: List I (Transaction): a. Cash payments of salaries and wages; b. Cash proceeds from issuing shares at a premium; c. Payment of income tax; d. Tax deducted at source on interest received from subsidiary company. List II (Activity): 1. Investing; 2. Operating; 3. Financing. Select the correct answer using the codes given below.
उत्तर देखें
सही उत्तर: (A) a-2, b-3, c-2, d-1
1 अंक · 2023 · सेट A
प्रश्न 113
Which of the following statements are true? 1. A company cannot purchase its own equity shares. 2. A company can issue its shares at a discount by passing a special resolution. 3. The interest rate charged on calls-in-arrear and the interest rate payable on calls-in-advance are the same under Table F of Schedule I of the Companies Act, 2013. Code:
उत्तर देखें
सही उत्तर: (E) None of the above
1 अंक · 2023 · सेट A
प्रश्न 114
If the percentage of discount on marked price is 33 1/3% and the discount is ₹1,200, what would be the selling price?
उत्तर देखें
सही उत्तर: (C) ₹2,400 छूट अंकित मूल्य का 33⅓% है और वह ₹1,200 है, इसलिए अंकित मूल्य = 1200 × 3 = ₹3,600। प्रश्न विक्रय मूल्य पूछता है, जो अंकित मूल्य में से छूट घटाकर मिलता है: 3,600 − 1,200 = ₹2,400। आयोग की अंतिम उत्तर-कुंजी में विकल्प A (₹3,600) दिया गया है, जो वास्तव में अंकित मूल्य है, विक्रय मूल्य नहीं; इसलिए यहाँ विकल्प C रखा गया है।
1 अंक · 2023 · सेट A
प्रश्न 115
Match List I with List II: List I (Types of Report): a. Demand Report; b. Responsibility Report; c. Summary Report; d. Exception Report. List II (Example): 1. Profit & Loss A/c; 2. Inventory valuation report; 3. Inquiry of inventory status regarding overstocking; 4. Report regarding different aspects of purchases. Select the correct answer using the codes given below.
उत्तर देखें
सही उत्तर: (B) a-2, b-4, c-1, d-3
1 अंक · 2023 · सेट A
प्रश्न 116
Which of the following is not an example of Capital Reserve?
उत्तर देखें
सही उत्तर: (D) More than one of the above
1 अंक · 2023 · सेट A
प्रश्न 117
Which of the following statements are true? 1. Prepaid rent is a Personal A/c. 2. Interest on Drawings is an income for the business. 3. Accrued income and income due but not received are the same. 4. Cost of obtaining a licence to carry out business is a capital expenditure. Code:
उत्तर देखें
सही उत्तर: (D) More than one of the above
1 अंक · 2023 · सेट A
प्रश्न 118
A Bank Reconciliation Statement is a
उत्तर देखें
सही उत्तर: (D) More than one of the above
1 अंक · 2023 · सेट A
प्रश्न 119
Ways of creating a secret reserve: 1. By suppressing sales; 2. By undervaluing stock-in-trade and goodwill; 3. By charging excessive depreciation; 4. By charging capital expenditure to Profit & Loss A/c. Code: