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Commerce Multiple Choice Questions Part IV
v4vhse :: Career Corner :: Open Stage
Page 1 of 1
Commerce Multiple Choice Questions Part IV
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A. A
B. B
C. C
D . B and C
E. A, B and C
3. Relative worth of an employee can be determined by
A. Merit rating
B. Job rotation
C. Job evaluation
D. Reference verification
4. Job enrichment is the idea developed by
A. Henry Herzberg
B. James Rowan
C. Fredrick Herzberg
D. F A Halsey
5. The horizontal expansion of Job of a worker is called
A. Job enrichment
B. Job enlargement
C. Job extension
D. Job optimization
6. Amalgamation of firms are usually based on the principle of
A. Synergy
B. Lethargy
C. Association
D. Competition
7. Octroi is a/an
A. Direct Expense
B. Indirect Expense
C. Personal Expense
D. Fixed Asset
8. When outstanding salary for a year is paid by cash in the next year, then
A. Cash book is credited ''By salary''
B. Cash book is credited ''By outstanding salary''
C. Journal entry is passed and posted in debit side of salary account as ''To cash''
D. Journal entry is passed and posted in credit side of outstanding salary account as ''by cash''
9. In the context of foreign trade, FTA stands for
A. Free Trade Access
B. Free Trade Agreement
C. Free Trade Area
D. Foreign Trade Agreement
10. A, B and C are partners of a firm sharing profit and loss equally. On recommendation of A, D is admitted as a profit only partner for 1/4 share and a huge capital, and agreed that incase of loss, half of D's share will be borne by A and the other half equally by B and C. In a particular year, the firm suffered a loss. The loss sharing ratio for that particular year will be
A. 1:1:1
B. 10:7:7
C. 6:5:5
D. 2:1:1
11. Cost of each component is called
A. Composite cost
B. Specific cost
C. Marginal cost
D. Aggregate cost
12. Cost of retained earnings is also called
A .Aggregate cost
B .Opportunity cost
C .Marginal cost
D .None of the above
13. For perishable goods like fish, transport provides
A. Place Utility
B. Time Utility
C. Both A and B
D. None of A and B
14. Repair charges paid by business on a rented building is
A. Capital Expenditure
B. Revenue Expenditure
C. Deferred Revenue Expenditure
D. None of the above
15. Odd one ....
A. Horizontal communication
B. Lateral communication
C. Side ward communication
D. Gang plank
E. None of the above
16. Which among the following is not a pre-requisite for the preparation of final account
A. Journalising
B. Posting
C. Preparing Bank reconciliation
D. Trial balance preparation
17. Net loss =
A. (Gross Profit+ Indirect Expenses) - Indirect Income
B. (Gross profit+ Indirect income) - Indirect Expenses
C. Indirect income -(Gross Loss + Indirect Expenses)
D. Indirect Expenses - ( Gross profit + Indirect Income)
18. Which of the following statement(s) are true in relation with implication of MBE
A. The Top Management should not interfere with routine matters
B. The lower level managers should deal only exceptional matters
C. Routine matters can be managed at lower levels
D. All of A, B and C
E. None of A B and C
19. Land purchased by a real estate company is the part of
A. Fixed asset
B. Current asset
C. Fictitious asset
D. May be A or B
20. Who among the following is related with MBE
A. FW Taylor
B. Henry Fayol
C. Peter F Drucker
D. Urwick
21. MBE stands for
A. Management By Exemption
B. Management By Expectation
C. Management By Efficiency
D. Management By Exception
22. An accrued expense can best be described as an amount
A. paid and currently matched with revenue.
B. paid and not currently matched with revenue.
C. not paid and not currently matched with revenue.
D. not paid and currently matched with revenue.
23. Which of the following is not an internal source of Recruitment?
A. Transfer
B. Promotion
C. Lay off
D. None of the above
24. Window dressing is prohibited due to
(A) Convention of conservatism
( B) Convention of disclosure
(C) Convention of materiality
(D) Accrual concept
25. .The term ----- refers to variability in the operating profit due to operating leverage?
A) Business risk
B)Economic risk
C)Finance risk
D) All of the above
26. The concept of cost of capital is relevant
A)In determining capital structure
B)In investment decision
C)In project evaluation
D) all the above
27. Journal folio columns are drawn in
A. Journal
B. Ledger
C. Purchase day book
D. Trial balance
1. A small company that manufactures custom-made products to their customers’
specification has purchased a tool for a specific job. The tool will have no further use after the work has been completed and will be scrapped. What is the cost classification for this tool?
specification has purchased a tool for a specific job. The tool will have no further use after the work has been completed and will be scrapped. What is the cost classification for this tool?
A) Fixed production overheads
B) Indirect expenses
C) Variable production overheads
D) Direct expenses
2. Mr. A is Managing Director of firm and Mr. B is the purchase manager of that firm. Due to heavy workload, B delegates the authority of local purchase to Mr. C, who is a senior most subordinate of B by consent of A. Production was Interrupted due to delayed order of local purchase stock item. Then the accountability of this event is withB) Indirect expenses
C) Variable production overheads
D) Direct expenses
A. A
B. B
C. C
D . B and C
E. A, B and C
3. Relative worth of an employee can be determined by
A. Merit rating
B. Job rotation
C. Job evaluation
D. Reference verification
4. Job enrichment is the idea developed by
A. Henry Herzberg
B. James Rowan
C. Fredrick Herzberg
D. F A Halsey
5. The horizontal expansion of Job of a worker is called
A. Job enrichment
B. Job enlargement
C. Job extension
D. Job optimization
6. Amalgamation of firms are usually based on the principle of
A. Synergy
B. Lethargy
C. Association
D. Competition
7. Octroi is a/an
A. Direct Expense
B. Indirect Expense
C. Personal Expense
D. Fixed Asset
8. When outstanding salary for a year is paid by cash in the next year, then
A. Cash book is credited ''By salary''
B. Cash book is credited ''By outstanding salary''
C. Journal entry is passed and posted in debit side of salary account as ''To cash''
D. Journal entry is passed and posted in credit side of outstanding salary account as ''by cash''
9. In the context of foreign trade, FTA stands for
A. Free Trade Access
B. Free Trade Agreement
C. Free Trade Area
D. Foreign Trade Agreement
10. A, B and C are partners of a firm sharing profit and loss equally. On recommendation of A, D is admitted as a profit only partner for 1/4 share and a huge capital, and agreed that incase of loss, half of D's share will be borne by A and the other half equally by B and C. In a particular year, the firm suffered a loss. The loss sharing ratio for that particular year will be
A. 1:1:1
B. 10:7:7
C. 6:5:5
D. 2:1:1
11. Cost of each component is called
A. Composite cost
B. Specific cost
C. Marginal cost
D. Aggregate cost
12. Cost of retained earnings is also called
A .Aggregate cost
B .Opportunity cost
C .Marginal cost
D .None of the above
13. For perishable goods like fish, transport provides
A. Place Utility
B. Time Utility
C. Both A and B
D. None of A and B
14. Repair charges paid by business on a rented building is
A. Capital Expenditure
B. Revenue Expenditure
C. Deferred Revenue Expenditure
D. None of the above
15. Odd one ....
A. Horizontal communication
B. Lateral communication
C. Side ward communication
D. Gang plank
E. None of the above
16. Which among the following is not a pre-requisite for the preparation of final account
A. Journalising
B. Posting
C. Preparing Bank reconciliation
D. Trial balance preparation
17. Net loss =
A. (Gross Profit+ Indirect Expenses) - Indirect Income
B. (Gross profit+ Indirect income) - Indirect Expenses
C. Indirect income -(Gross Loss + Indirect Expenses)
D. Indirect Expenses - ( Gross profit + Indirect Income)
18. Which of the following statement(s) are true in relation with implication of MBE
A. The Top Management should not interfere with routine matters
B. The lower level managers should deal only exceptional matters
C. Routine matters can be managed at lower levels
D. All of A, B and C
E. None of A B and C
19. Land purchased by a real estate company is the part of
A. Fixed asset
B. Current asset
C. Fictitious asset
D. May be A or B
20. Who among the following is related with MBE
A. FW Taylor
B. Henry Fayol
C. Peter F Drucker
D. Urwick
21. MBE stands for
A. Management By Exemption
B. Management By Expectation
C. Management By Efficiency
D. Management By Exception
22. An accrued expense can best be described as an amount
A. paid and currently matched with revenue.
B. paid and not currently matched with revenue.
C. not paid and not currently matched with revenue.
D. not paid and currently matched with revenue.
23. Which of the following is not an internal source of Recruitment?
A. Transfer
B. Promotion
C. Lay off
D. None of the above
24. Window dressing is prohibited due to
(A) Convention of conservatism
( B) Convention of disclosure
(C) Convention of materiality
(D) Accrual concept
25. .The term ----- refers to variability in the operating profit due to operating leverage?
A) Business risk
B)Economic risk
C)Finance risk
D) All of the above
26. The concept of cost of capital is relevant
A)In determining capital structure
B)In investment decision
C)In project evaluation
D) all the above
27. Journal folio columns are drawn in
A. Journal
B. Ledger
C. Purchase day book
D. Trial balance
vivaradoshi- SILVER
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Posts : 82
Reputation : 7
Birthday : 1988-01-01
Join date : 2012-10-26
Location : venus
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