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Financial Management & Accounting
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Course Name
MCA (Master of Computer Application)
Subject Code MC0065 (Financial Management & Accounting)
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PART - A
PART - B
PART - C
Subject : Financial Management & Accounting
MC0065 : PART - A
| Q. 1 | ________ is a policy of caution or playing safe
and had its origin as a safeguard against possible
losses in a world of uncertainty |
| | A) | A) Convention of Materiality |
| B) | B) Convention of Conservatism | | C) | C) Convention of Consistency | | D) | D) Convention of Full Disclosure | | | | | Q. 2 | ______ is concerned with the systematic
analysis of the recorded transactions with a view
to group transactions of similar nature |
| | A) | A) Recording |
| B) | B) Classifying | | C) | C) Communicating | | D) | D) Analyzing | | | | | Q. 3 | In the Debit side of Real Account you have to |
| | A) | A) Debit the Receiver |
| B) | B) Debit what comes in | | C) | C) Credit what goes out | | D) | D) Credit the Giver | | | | | Q. 4 | ___ is residual interest in the assets after
deducting liabilities |
| | A) | A) Surplus |
| B) | B) Equity | | C) | C) Income | | D) | D) Profit | | | | | Q. 5 | If the bank statement shows a ______
balance at a particular point of time, it is known
as ________ |
| | A) | A) debit, overdraft |
| B) | B) credit, overdraft | | C) | C) overdraft, debit | | D) | D) overdraft, credit | | | | | Q. 6 | Purchase Return Book is called as _____
Book |
| | A) | A) Return Outwards |
| B) | B) Purchase Allowance | | C) | C) Both A) and B) | | D) | D) None of the above | | | | | Q. 7 | A Bill before it is accepted by the drawee is
known as: |
| | A) | A) Summary |
| B) | B) Draft | | C) | C) Plan | | D) | D) Acceptance | | | | | Q. 8 | Branches of Accounting are: |
| | A) | Financial Accounting |
| B) | Management Accounting | | C) | Cost Accounting | | D) | All of the above | | | | | Q. 9 | ____ is connected with recording and
summarizing financial transactions and prepares
statement in accordance with GAAP |
| | A) | A) Financial Accounting |
| B) | B) Income Tax Accounting | | C) | C) Social Responsibility Accounting | | D) | D) None of the above | | | | | Q. 10 | ____ of ISAI deals with fixed assets |
| | A) | A) AS-6 |
| B) | B) AS-9 | | C) | C) AS-10 | | D) | D) AS- 11 | | | |
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