| Post Name | COMPANY SECRETARY CUM FINANCE MANAGER |
|---|---|
| Department | KSFDC LTD |
| Question Paper Code | 058/2016 |
| Date of Test | 29 April 2016 |
| Medium of Question | ENGLISH |
| Exam Type | OMR Examination |
| Total Questions | 100 |
1
AS-2 is related with |
Answer
D. Inventory Valuation
2
IFRS-2 deals with
Answer
A. Share based payment
3
As per the revised Schedule VI of the Final Accounts of companies, the Profit
and Loss Accountis renamed as
Answer
B. Statement of Profit and Loss
4
Which of the reserve does not appear in the Balance Sheet of a company ?
Answer
D. Secret Reserve
5
Pooling of interest is applicable for amalgamation in the nature of
Answer
D. Merger |
6
Which of the following is a Statutory Reserve ? |
Answer
A. Development Allowance Reserve
7
Alteration of shares of sma!ler amounts into shares of larger amount is called
Answer
C. Consolidation of shares
8
Dividend paid in the form of shares are called
Answer
D. Strip dividend
A 3
9
Intrinsic value of share means
Answer
D. Net Assets / No. of Equity Shares
10
The accounting standard deals with amaigamation is
Answer
D. AS-14
11
Gross profit of pre-incorporation and post-incorporation period is apportioned
on the basis of
Answer
C. Respective sales ratio
12
Which of the following accountis debited when Statutory Reserve of the transferor |
company is taken over by the transferee company ?
|
Answer
B. Amalgamation Adjustment Account
13
Voluntary return of shares by shareholders to the company for cancellation is
called
Answer
C. Surrender of shares
14
Under the scheme of buy back of shares, the company in order to perform its
obligation is required to open an account called
Answer
B. ESCROW Deposit
15
Consolidation of fully paid shares are called | |
Answer
A. Stock
16
Capital Reduction Account is used to
Answer
A. Write off losses
17
A set of characteristics that sets one group of people apart from another is
| called as | )
Answer
B. Culture
18
Certain norms governing the conduct of workers involved in a work situation is |
called 3
Answer
A. Work ethos ~
19
The application of ethical principles rather than actual specified action refers to
Answer
C. Morality
20
How many stages are in the model of an organisation social responsibility
progression ? :
Answer
A. 4
21
Article 15 of Indian Constitution deals with
Answer
B. Gender Equality |
:
22
The term that best describes when a company is presenting an environmentally
responsible public image that is unfounded or intentionally misleading |
Answer
B. Greenwashing
23
Ethicsisa . |
Answer
A. Normative Science
24
A written document in which one person appoints another person to act as an
agent on his or her behalf conferring authority on the agent to perform certain
acts or functions on behalf of principal
|
Answer
B. Power of Attorney
25
Which of the following is the fundamental document of a company ?
Answer
A. Memorandum of Association
26
The new Section 60 B introduced by the Companies
Answer
B. information Memorandum
27
Articles of Association can be altered by
Answer
A. Aspecial resolution
28
A company sells an asset to another party who inturm leases it back to the
company is called
Answer
B. Sale and lease back
29
Technique of material cost control which leads to low carrying cost as a result _
of low investment in inventory
|
Answer
A. JIT inventory system
30
The smallest segment of activity or area or responsibility for which costs are
accumulated
Answer
A. Cost centre
31
Added value is the change in 3
Answer
B. Marketvalue
32
Which of the following is a recorded fact ?
Answer
A. Debtors
33
At Break Even Point contribution will be equal to
Answer
A. Fixed Cost
34
The first step in preparing the budget is determining the
Answer
D. Sales |
35
The costing method used in automobile industry |
Answer
B. Multiple Costing
36
Average cost method is suitable in inventory valuation in times of
Answer
D. Price fluctuates considerably
37
ZBB was first used in
.
Answer
B. America
38
Capital Budgeting is a | |
Answer
A. Strategic decision
39
The contribution per unit is Rs. 2 and Fixed Costs are Rs. 15,000. For earning a
profit of Rs. 50,000, the company must have sales of
Answer
D. 32500 units |
40
When margin of safety is 60% and P/V ratio is 25%, the profit earned will be
Answer
B. 15%
41
When profit is Rs. 5,000 and P/V ratio is 20%, margin of safety is
Answer
A. 25,000
42
Which of the following is a Period Cost?
Answer
D. Administrative expenses
43
Part of the capital not represented by assets are called
Answer
C. Watered stock
44
EBIT level at which EPS remains same irrespective of the debt equity mix is
termed as
Answer
C. Point of difference
45
Which of the following is not a capital budgeting decision ?
.
Answer
C. Inventory valuation
46
Real rate of return is equal to
Answer
D. Nominal Rate + Inflation Rate
47
Cost of capital for government securities is known as
Answer
A. Risk free rate of interest
48
Financial Leverage is zero if
Answer
B. EBIT = 0
49
Judicious use of leverage is suggested by
Answer
C. Traditional approach
50
Which method is based on conservative principle ?
Answer
C. Net present value
51
The flotation cost is higher in case of
.
Answer
A. Equity shares
52
Ifthe operating profit of the firm change by 30% due to change in sales by 15%,
then operating leverage will be
Answer
D. 2.0
A 8
53
Apreference share having face value Rs. 100 carry a dividend rate of 12%. If the
required rate of return is 15% on a similar risk class, then intrinsic value will be
Answer
B. 80
54
Special audit can be ordered by
Answer
A. Central Government
55
Audit in depth means
Answer
D. Intensive audit of few items
56
Valuation of assets on wrong basis is called
Answer
C. Technical error 3 _
57
Section 224 of the Companies Act 1956 deals with
Answer
D. Appointment and Remuneration of Auditor
58
Government may order for special audit under
Answer
C. Section 233(
59
For granting subsidy to sick units, the audit required would be
Answer
D. Financial Audit
60
Statutory auditor of a company in the case of a casual vacancy may be appointed by
Answer
B. Board of Directors
61
Consider the following documents.
|) Audit note book | ll) Audit programme
| li!) Audit report IV) Audit files
The correct sequence in which an auditor prepares these documents is
Answer
C. Il, 1, IV, HI
62
International Standards on Auditing are issued by
Answer
C. IFAC
63
An audit note book is maintained by
Answer
C. Audit Clerk
64
The scope of work of internal audit is decided by
|
Answer
C. Management
65
Which of the following is the most detailed audit ? |
Answer
C. Balance Sheet Audit
66
The first stock exchange to be set up in India was in
Answer
D. Bombay
67
What denotes the acquisition of a right to purchase securities ?
Answer
C. Call option
68
The gilt edged market refers to the market for
Answer
D. Government and semi government securities
69
The total number of recognized stock exchanges in India at present are
.
Answer
A. 24
70
In BSE, F list deals with
Answer
D. Debentures and Preference Shares
71
Section 77A, 77 AA, 77 B of the Companies Act 1956 deals with
Answer
D. Buy back of shares
A 7 -10-
72
SEBI Act was passed in
Answer
C. 1992
73
Amodel that describes the relationship between risk and expected return
Answer
A. CAPM
74
The standardized form of derivative instrument is called
Answer
B. Futures
75
Debt securities issued without interest and issued at a discount to the face
value is called as
Answer
B. Deep Discount Bond |
76
Listed companies issue securities to a selected group of persons under Section 81
of the Companies Act 1956 is called as
Answer
D. Preferential issue
77
Mechanism adopted in IPO for efficient price discovery
Answer
B. Book building
78
The organisation which maintains investors securities in electronic form
Answer
C. Depository
79
Native stock and share brokers association is the old name of
Answer
B. BSE
80
The number of shares which are less than the market lots are called as
Answer
C. Odd Lot
81
Which among the following works of Shree Narayana Guru is written in Sanskrit ?
Answer
B. Darsanamala |
82
The âSavarna Jathaâ organized under the leadership of Mannath Padmanabhan
was connected with
Answer
D. Vaikom Satyagraha |
83
Who owned the âSwadesabhimaniâ a popular Malayalam paper published from :
Thiruvananthapuram ?
Answer
A. Vakkom Abdul Khader Moulavi
84
Who among the following was a prominent leader of âMalayali Memorialâ ?
Answer
B. G. P. Pillai
85
Who was known as âKerala Vyasanâ ?
Answer
C. Kunhikkuttan Thampuran ct
86
âWagon Tragedyâ was associated with
Answer
A. Malabar Rebellion ,
87
âKeralanâ was the pen name of
Answer
C. Swadesabhimani Ramakrishna Pillai
88
Who established âPrathyaksha Raksha Daiva Sabhaâ in 1909 ? |
Answer
D. Kumara Guru
89
âOrmayude Theerangalilâ is the autobiography of
Answer
C. Thakazhi .
90
Who was the first Vice Chancellor of Thiruvithamkur University started in 1937 ?
Answer
B. C. P. Ramaswami Aiyer
91
Who among the following social reformers of Kerala came to be known as |
âVidhyadhirajaâ ?
Answer
D. Chattampi Swamikal
92
Who set up âThathwaprakasikaâ a school for the poor and untouchables at
Karaparamba near Kozhikode in 1906 ?
Answer
B. Vagbhadananda
93
Who entered on a âfast unto deathâ in front of the Guruvayur Temple on |
September 21, 1932 ?
Answer
A. K. Kelappan |
94
Which among the following short stories is written by Ponkunnam Varkey ?
Answer
D. Sabdhikkunna Kalappa
95
The travelogue âBilathi Viseshamâ is written by
Answer
C. K.P. Kesava Menon â
96
âThunchan Parambu' is in the district of : | |
Answer
A. Malappuram
97
Which among the following is an item included in the concurrent list?
Answer
C. Electricity
98
The name âOriyaâ is respelt as âOdiaâ in 2011. Which Constitutional Amendment
brought about this change ?
Answer
B. 96"
99
In which of these following neighbouring nations the Indian troops took military |
action over the militants in recent time ? | |
Answer
A. Myanmar .
100
Which of the following is known as âMango Cityâ ?
Answer
D. Salem
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