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Accounting And Financial Management
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Course Name
BCA (Bachelor of Computer Application)
Subject Code BC0044 (Accounting And Financial Management)
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PART - A
PART - B
PART - C
Subject : Accounting And Financial Management
BC0044 : PART - B
| Q. 1 | 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. 2 | The principal characteristics of financial
statements are:
1) Relevance
2) Understandability
3) Reliability
4) Comparability
5) Timeliness
6) Cost-Benefit Analysis |
| | A) | 1, 2, 3, 4 |
| B) | 1, 2, 3, 4, 5 | | C) | 1, 2, 3, 4, 5, 6 | | D) | 1, 2, 3, 5, 6 | | | | | Q. 3 | The rent paid for fifteen months in
advance is an example for ___ basis of
accounting: |
| | A) | Accrual |
| B) | Cash | | C) | Both A) and B) | | D) | None of the above | | | | | Q. 4 | State the true equations
a. Liabilities + Assets = Capital
b. Liabilities – Assets = Deficiency of Capital |
| | A) | Only a |
| B) | Only b | | C) | a and b | | D) | None of the above | | | | | Q. 5 | Which of the above reasons should be
entered in the “Less” part of Bank
Reconciliation Statement? |
| | A) | 1, 3 and 5 |
| B) | 2, 3 and 4 | | C) | 2 and 4 | | D) | 1 and 4 | | | |
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