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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 - B
| Q. 1 | All ___ in assets and ___ in liabilities
represent the uses of funds |
| | A) | A) increases, decreases |
| B) | B) decreases, increases | | C) | C) decreases, decreases | | D) | D) increases, increases | | | | | Q. 2 | Advantages of Single-entry System |
| | A) | It is a simple method of recording business
transactions |
| B) | It is more costly than double entry systems | | C) | It facilitates the calculation of income but not
of financial position | | D) | It does not track asset and liability accounts | | | | | Q. 3 | The principal characteristics of financial statements are:
1) Relevance
2) Understandability
3) Reliability
4) Comparability
5) Timeliness
6) Cost-Benefit Analysis
|
| | A) | A) 1, 2, 3, 4 |
| B) | B) 1, 2, 3, 4, 5 | | C) | C) 1, 2, 3, 4, 5, 6 | | D) | D) 1, 2, 3, 5, 6 | | | | | Q. 4 | State the true points with regards to debt
1) Good debt refers to fully recoverable debt
2) Bad debt refers to debt, which is not recoverable (irrecoverable)
3) Doubtful debt refers to debt whose recovery is doubtful |
| | A) | A) Only 1 |
| B) | B) 1 and 2 | | C) | C) 1 and 3 | | D) | D) 1, 2 and 3 | | | | | Q. 5 | State the true equations
a. Liabilities + Assets = Capital
b. Liabilities – Assets = Deficiency of Capital |
| | A) | A) Only a |
| B) | B) Only b | | C) | C) a and b | | D) | D) None of the above | | | |
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