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Fa f ele sem5 cbcgs bms commerce nov19

Paper Subject Code Finance Financial Accounting Hours Note ?? All questions are compulsory with internal choice Q A Multiple Choice Questions any Following is an example of an accounting policy a Realisation b Materiality c Dual Aspect d Valuation of investment The following factor should be considered while selecting and applying accounting policies a Consistency b Prudence c Dual aspect d Cost Accounting to AS I disclosure should be made of a Fundamental accounting assumptions b All accounting principles c All signi ?cant accounting policies d All accounting policies The underwriter is entitled to claim remuneration on a The issue price of shares underwritten b The face value of share actually purchased c The face value of shares not purchased by him d None of the above If the whole of the issue of shares or debentures is underwritten it is known as a Partial underwriting b Sole underwriting c Complete or full underwriting d None of the above Visit www qpkendra com for more question paper Page of D F F C E E DC FF DB DE AB QPkendra com CD FDE F ECD B FD F ECD B FD F DCD B FD F EDCD B FD F EDCD Total Marks CPaper Subject Code Finance Financial Accounting If a part of the issue of shares or debentures is underwritten it is termed as a Partial underwriting b Complete underwriting c Firm underwriting d None of the above Following is not a ?xed income bearing securities a Debentures b Equity shares c Preference shares d Government securities Interest is always calculated on the a Market value of the security b Nominal value of the security c Book value of the security d Weighted average cost of the security Interest on bonds accrues a On the last day of the ?nancial year b On due dates ?xed in advance c On the date ?xed by board resolution d As declared by the company in the beginning of every ?nancial year If market value of investment held as current asset is less than cost a Di ?erence is credited to P L a c b Di ?erence is debited to P L a c c Di ?erence is ignored d Di ?erence is debited to capital reserve a c Visit www qpkendra com for more question paper Page of D F F C E E DC FF DB DE AB QPkendra com CD FDE F ECD B FD F ECD B FD F DCD B FD F EDCD B FD F EDCD CPaper Subject Code Finance Financial Accounting Q B Match the following any Column A Items Bank Balance Investments Accrued Salary Authorised Capital Acceptance Unclaimed Dividend Proposed Dividend Security Premium Reserve General Reserve Capital Reserve Q A Krishna Ltd Imported goods form Skylark Ltd Of USA worth US on st October when the exchange rate was Rs per US The amount was paid in instalments as follows Date - - - - - - - - Amount of installment