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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 | If 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. 5 | A ________ 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. 7 | 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. 8 | Assets 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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