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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 2026, 2025, 2024 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 - B    

Q. 1	1) External Consistency 2) Vertical Consistency 3) Horizontal Consistency 4) Third Dimensional Consistency a) All units in the same industry follow the same accounting policies b) The financial statements of one enterprise should be comparable with another c) The same accounting policies are adopted while preparing inter-related statements of the same date d) The same accounting policies are adapted from year to year
	A)	1-b, 2-c, 3-d, 4-a
	B)	1-c, 2-b, 3-d, 4-a
	C)	1-b, 2-d, 3-c, 4-a
	D)	1-b, 2-c, 3-a, 4-d
Q. 2	Say the True sentences for Mechanization: 1) Speed and accuracy 2) Minimum cost 3) Flexible 4) To formulate and prove hypothesis
	A)	A) 1, 2, 3
	B)	B) 1, 2, 4
	C)	C) 2, 3, 4
	D)	D) 1, 2, 3, 4
Q. 3	1) Personal Account 2) Real Account 3) Nominal Account a) Any account that bears the name of a particular person b) Accounts of properties, assets or things owned by a concern c) Accounts of the expenses and losses which a concern incurs
	A)	A) 1-a, 2-b, 3-c
	B)	B) 1-a, 2-c, 3-b
	C)	C) 1-b, 2-a, 3-c
	D)	D) 1-c, 2-b, 3-a
Q. 4	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. 5	The branches of Accounting are: 1) Financial Accounting 2) Management Accounting 3) Cost Accounting
	A)	A) 1 and 2
	B)	B) 1 and 3
	C)	C) 1, 2 and
	D)	D) Only 1

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