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TYBCOM Sem VI QB
TYBCOM Sem VI QB
Com
Subject Code-83013
5. If the export price is greater than the import price , Terms of trade will be______.
a) Favourable.
b) Unfavouable
c) Neutral
d) Profit
6. Reciprocal demand is expressed in terms of_________
a) Cost curve
b) Supply curve
c) Offer curve
d) Demand curve
7. Gains from international trade leads to____________.
a) Loss of welfare
b) Decrease in income
c) Expansion of market
d) Increase in unemployment.
8. A_______ is a tax imposed on commodities that are traded across the national border of a country
a) Tariff
b)Quotas
c) Import duties
d)Custom duties
9. The main objective of trade barriers is _____
a) To encourage new industries domestically
b) To increase imports of the country
c) To reduce the foreign exchange reserve
d) To reduce national income of the country
10. Protectionist Policy ___________.
a) Encourage International Specialization
b) Promotes Global production
c) Helps Prevent Dumping
d) Reduces Government intervention in Trade
15. A continuous inflation in a county will lead to a________in the Balance of payments.
a) Deficit
b) Surplus
c) Favourable
d) Rise
16. Unilateral receipts are included in______ account of BOP.
a) Capital
b) Current
c) Trade
d) Debit
17. Under the ___________, a government tries to have complete control over the all dealings in foreign
exchange.
a) Multiple exchange rate
b) Exchange receipt
c) Exchange control
d) Flexible Exchange
10) What Customer characteristics influence the choice of distribution channels in which
Marketing.
a. Export
b. Import
c. Internal
d. Niche
11)Under which Marketing, the manufacturer makes own arrangements to distribute the goods.
a. Direct
b. Indirect
c. Niche
d. Regional
12)Under Direct Marketing, who makes own arrangements to distribute the goods.
a. Manufacturer
b. Retailer
c. Wholesaler
d. Agent
19) Which option provide the information of the product and matters related to the product
being exported.
a. Labelling
b. Marking
c. Packing
d. Positioning
20) Which option refers to symbols printed on export packages.
a. Marking
b. Packaging
c. Branding
d. Designing
23) Under FOB quotation, which among the following is not a responsibility of the exporter?
a. Expenses upto goods loaded on board the ship
b. Production management
c. Customs at port of shipment
d. Freight expenses
25) Involves a set of product which exporter may offer to the market.
a. Product mix
b. Product design
c. Product packaging
d. Product labelling
Programme/Course B.Com
Class T.Y.B.Com VI SEM
Subject COMMERCE VI
Subject Code 83014
1.HRM is ___________.
a) Line Function
b) Staff Function
c) Manager function
d) Line and staff Function
2. The scope of HRM does not include ____________.
a) Retirement of employees
b) Manpower planning
c) Maintenance of accounts
d) Training of employees
3. Human Resource Management is______________.
a) Employee oriented
b) Employer oriented
c) Legally oriented
d) Personal
4. Which of the following is not a function normally performed by HR department?
a) Accounting
b) Recruitment and Selection
c) Pay and Reward
d) Employee Relations
5. The mental process to interpret environment as per one’s own understanding is known
as__________.
a) Perception
b) Attitude
c) Personality
d) Ability
6. ___________ method of training wherein trainees are trained in an environment that
closely resembles actual work place.
a) Environmental Scanning
b) Simulation
c) Work place training
d) Seminars and Workshops
7. _______consists of planned programs undertaken to improve employee knowledge,
attitude, skill and social behaviour.
a) Performance appraisal
b) Training
c) Recruitment
d) Promotion
13. __________ are the approaches to the study of leadership which emphasise the
personality of the leader:
a) Contingency theories
b) Group theories
c) Trait theories
d) Inspirational theories
14. The effectiveness of a leader is dependent upon meeting _______ areas of need within the
workgroup:
a) One
b) Three
c) Five
d)Four
3) Indirect Tax is a :
A) Regressive Tax
B) Progressive Tax
C) Tax on Tax
4) How many petroleum products have been temporarily kept out of GST?
A) One
B) Two
C) Three
D) Five
A) CGST
B) SGST
C) IGST
D) UTGST
07) Which of the following tax is levied on Inter-state supplies of goods and services?
A) CGST
B) SGST
C) IGST
D) UTGST
08) What is the maximum rate prescribed under the UTGST Act ?
A) 14%
B) 28%
C) 20 %
D) 30%
09) With effect from the date notified by the Government,IGST Shall be levied on :
B) Petroleum Products
C) Natural Gas
D) Motor Spirit
A) Proportionate basis
B) Reimbursement Basis
A) Goods
B) Service
C) Both goods and services
D) Recipient
12) Supplier _____person acting as an agent
A) Includes
B) Excludes
C) Means
D) Opposite
13) Services rendered by agent on behalf of principal are treated as rendered by _______
A) Agent
B) Either agent or principal
C) Principal
D) Both agent and principal
14) _______is the person liable to pay the consideration
5. If standard cost is lower than the actual cost, the difference is known as
______________ .
a) Favourable
b) Adverse
c) Positive
d) Negative
6. While calculating deviations of actual cost from standard cost, the technique used is
_____________ .
a) Regression analysis
b) Linear progression
c) Variance analysis
d) Trend analysi
7. If Standard quantity is 5200 units, Standard price is Rs.3.25/- p.u. and MUV is ZERO,
calculate Actual Quantity.
a) 5300 units
b) 5000 units
c) 5100 units
d) 5200 units
11. Work certified is less than 25% of the contract price. Transfer to profit and loss
account will be
a. ⅓ rd of the notional profit
b. Nil
c. ⅔ rd of the notional profit
d. 100% of notional profit
13. Contract Price 8,00,000, Current cost incurred to date 4,00,000, Cash received 80%.
Value of work certified 2,00,000, Cost of work uncertified 2,60,000. Amount of profit
credited to P&L A/c is ________.
a. 16,000
b. 20,000
c. 10,000
d. 5000
14. Contribution is equal to __________
a) Sales – Cost of Sales
b) Sales + Cost of Sales
c) Sales – Variable Cost
d) Sales + Variable Cost
21. Wastage of a raw material during a manufacturing process is 20% of input quantity. What
input quantity of raw material is required per kg of OutputRs
a) 0.8 kg
b) 1.2 kg
c) 1.25 kg
d) 1.33 kg
22. A chemical process has normal wastage of 10% of input. In a period, 2,500 kg of material
were input and there was abnormal loss of 75 kg. What quantity of good production was
achieved?
a) 2,175 kg
b) 2,250 kg
c) 2,425 kg
d) 2,500 kg
25. Under the Market Value Method, Joint Costs are allocated according to______ of
individual products
a) Cost Price
b) Market price or cost price whichever is less
c) Sales Value
d) Cost and Demand Pri
Program/Course BCOM
Class TYBCOM VI
Subject FINANCIAL ACCOUNTING-IX
Subject Code 83001
MULTIPLE CHOICE QUESTIONS:
1. The underwriting commission in case of debentures as per the companies Act shall not
exceed
A) Firm underwriting
B) Application from the public received directly by the company without bearing any stamp
of underwriter
D) Underwriting commission
B) Application from public received directly by the company without bearing any stamp of
underwriters.
A) Partial underwriting
B) Firm underwriting
C) Complete underwriting
D) Joint underwriting
5. )In Liquidation of Company, Loan from Bank( on security of Stock) Rs.2,00,000 and Stock realised
at Rs.2,40,000, the amount of surplus from securities in Liquidator’s Final Statement of Account will
be:
A)Rs.2,40,000
B)Rs.4,00,000
C) Rs.4,40,000
D) Rs.40,000
6. PNK Ltd. purchased the business of KNP Ltd. and agreed to discharged the purchase
consideration by issue of 25,000 Equity shares of Rs.10 each at premium of Rs.8 per share
and Rs.1,80,000 in cash .The amount of P.C. will be:
A)Rs.6,30,000
B)Rs.4,50,000
C)Rs.1,80,000
D)Rs.10,80,000
C)Debentureholders A/c
D)Creditors
8. If the business of an existing company Riya Ltd. is taken over by an existing company
CBI Ltd. it is called as:
A)internal reconstruction
B)absorption
C)amalgamation
D)Liquidation
9. Small Ltd. is to be taken over by Big Ltd. Small Ltd. has 12% Debentures of Rs.100 each
for the value of Rs.60,00,000. 12% Debentures are discharged by Big Ltd. issuing such
number of its 15% Debentures of Rs.100 each so as to maintain the same amount of interest.
The Amount of 15% Debentures will be:
A)Rs.75,00,000
B)Rs.60,00,000
C) Rs.48,00,000
D) Rs.80,00,000
11. In case of conversion of Private Limited Company into LLP, all the ____ of the Company
must become partners in the LLP and no one else.
A)Board of Directors
B)Debenture holders
C)Creditors
D)Shareholders
19. The mean of exchange rates in force during a period is known as_________.
A)Exchange Rate
B)Spot Rate
C) Average rate
D)Closing Rate
20.On 1st January, 2020 Zebra Ltd. imported $42,500 worth goods which was recorded at $ 1
=Rs.48.50, the rate on the date of the transaction.
On 15th January, 2020 payment of $8,000 was made on that date exchange rate is $ 1 =
Rs.49.25. The loss due to the exchange difference is__________
A) Rs.16,000
B) Rs. 84,000
C) Rs. 94,000
D) Rs.6,000
21. A company can be liquidated in any of following ways under the Companies Act, 2013
after 1-4-2017
A)Deficiency or Surplus
B) Preferential Creditors
D) secured creditors
C) Preferential creditors
D) Unsecured creditors
A) 143
B) 153
C) 156
D) 173