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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 2022, 2021, 2020 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________ 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. 2If the drawee of the bill accepts the bill without any condition, the acceptance is known as ___
 A)A) General Acceptance
 B)B) Qualified Acceptance
 C)C) Draft
 D)D) None of the above
   
Q. 3___ is defined as the measurement and reporting of internal and external information concerning the impact of an entity and its activities on society
 A)A) Financial Accounting
 B)B) Income Tax Accounting
 C)C) Social Responsibility Accounting
 D)D) None of the above
   
Q. 4______ 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. 5A ________ statement is a statement prepared by _____ to explain the causes responsible for the disagreement between the bank balances as shown by the cash book
 A)A) Bank Reconciliation, bank
 B)B) Bank Reconciliation, customer
 C)C) Bank, customer
 D)D) Bank, bank
   
Q. 6______ 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. 7If 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. 8Assets are always recorded at ___ cost
 A)A) Acquisition
 B)B) Historical
 C)C) Either A) or B)
 D)D) Current
   
Q. 9______ will have a separate account for each customer, and it will show the transactions entered into with the customer
 A)A) General Ledger
 B)B) Debtor Ledger
 C)C) Creditor’s Ledger
 D)D) None of the above
   
Q. 10___ is a book of original, prime or first entry in which all the business transactions are first entered in the specified manner in the order of dates
 A)A) Posting
 B)B) Narration
 C)C) Trial Balance
 D)D) Journal
   
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