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Financial Management & Accounting


This is the collection of Sikkim Manipal University (SMU) question and answers for Financial Management & Accounting. It will help to prepare your examination. All question paper are classified as per semester, subject code and question type of Part A, Part B and Part C with multiple choice options as same as actual examination. SMU question papers includes year 2025, 2024, 2023 Sem I, II, III, IV, V, VI examinations of all subjects.

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Course Name        MCA (Master of Computer Application)

Subject Code       MC0065 (Financial Management & Accounting)

Get Questions        PART - A    PART - B    PART - C

Subject : Financial Management & Accounting

     MC0065 : PART - A    


Q. 1______ shows the financial position of the organization at an instant of time
 A)A) Profit and Loss Account
 B)B) Balance Sheet
 C)C) SCFP
 D)D) None of the above
   
Q. 2____ may be defined as the science as well as the art of recording business transactions under appropriate accounts
 A)A) Financial accounting
 B)B) Management accounting
 C)C) Cost accounting
 D)D) Book keeping
   
Q. 3Creditors on accounts is _______
 A)A) Liability
 B)B) Asset
 C)C) Both A) and B)
 D)D) None of the above
   
Q. 4___ is a business transaction where, no doubt, receiving of something and giving of something take place
 A)A) Cash Transaction
 B)B) Credit Transaction
 C)C) Barter Transaction
 D)D) None of the above
   
Q. 5The French word “Lier” means:
 A)A) To bind
 B)B) To give
 C)C) Both A) and B)
 D)D) None of the above
   
Q. 6Characteristic of Bill of Exchange is:
 A)A) It must be a request to pay
 B)B) It must be conditional
 C)C) It must be signed by the maker
 D)D) All of the above
   
Q. 7_____ allow direct data entry into the computer without doing any manual data entry
 A)A) Standard Programmes
 B)B) Scanner
 C)C) Flow Charts
 D)D) Parity Bit
   
Q. 8Operational Expenses are:
 A)A) Increase in Assets
 B)B) Decrease in Assets
 C)C) Increase in owners’ Equity
 D)D) Decrease in owners’ Equity
   
Q. 9________ 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. 10_________ is the basic function of Accounting
 A)Recording
 B)Classifying
 C)Summarizing
 D)Communicating
   
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