Thursday , 21 November 2024

ACC501 latest solved Quizs Fall 2012

  1. 1.    Which of the following is the process of planning and managing a firm’s long-term investments?
    Select correct option:

    Capital Structuring
    Capital Rationing
    Capital Budgeting 
    Working Capital Management

  2. 2.    Which of the following refers to the cash flows that result from the firm’s day-to-day activities of producing and selling?
    Select correct option:

    Operating Cash Flows
    Investing Cash Flows
    Financing Cash Flows
    All of the given options 

 

  1. 3.    The coupon rate of a floating-rate bond is capped and upper and lower rates are called:
    Select correct option:

    Float
    Collar 
    Limit
    Surplus

 

  1. 4.    Which of the following is the acronym for GAAP?
    Select correct option:

    Generally Applied Accountability Principles
    General Accounting Assessment Principles
    Generally Accepted Accounting Principles 
    General Accepted Assessment Principles

 

  1. 5.    Which of the following strategy belongs to restrictive policy regarding size of investments in current assets?
    Select correct option:

    To maintain a high ratio of current assets to sales
    To maintain a low ratio of current assets to sales 
    To less short-term debt and more long-term debt
    To more short-term debt and less long-term debt

 

  1. 6.    Quick Ratio is also known as:
    Select correct option:


    Current Ratio
    Acid-test Ratio 
    Cash Ratio
    None of the given options

 

  1. 7.    Mr. Y and Mr. Z are planning to share their capital to run a business. They are going to employ which of the following type of business?
    Select correct option:

    Sole-proprietorship
    Partnership 
    Corporation
    None of the given options

  2. 8.    If you have Rs. 30 in asset A and Rs. 120 in another asset B, the weights for assets A and B will be __ and __ respectively.
    Select correct option:

    20%; 80%
    37%; 63%
    63%; 37% 
    80%; 20%

  3. 9.    Which of the following terms refers to the costs to store and finance the assets?
    Select correct option:

    Carrying costs
    Shortage costs 
    Storing costs
    financing costs

10. Which one of the following statement is INCORRECT regarding MACRS depreciation?
Select correct option:

Every asset is assigned to a particular class which establishes asset’s life for tax purposes.

11.
Depreciation is computed for each year by multiplying the cost of the asset by a fixed percentage.
Annual depreciation remains constant every year even by using different rates.
    The expected salvage value and the actual expected economic life are not explicitly           considered in calculation of depreciation. 
12. Which of the following statement is CORRECT regarding compound interest?
Select correct option:

It is the most basic form of calculating interest.
It earns profit not only on principal but also on interest.
It is calculated by multiplying principal by rate multiplied by time. 
It does not take into account the accumulated interest for calculation.

 

13. Mr. A has just recently started a business by investing a capital of Rs. 500,000. He will be the only owner of the business and also enjoy all the profits of the business. Which type of business is being employed by Mr. A?
Select correct option:

Sole-proprietorship 
Partnership
Corporation
None of the given options
14. Time value of money is an important finance concept because:
Select correct option:

It takes risk into account
It takes time into account
It takes compound interest into account
All of the given options 
 

15. The preferred stock of a company currently sells for Rs. 25 per share. The annual dividend of Rs. 2.50 is fixed. Assuming a constant dividend forever, what is the rate of return on this stock?
Select correct option:

5.00 percent
7.00 percent
8.45 percent
10.0 percent 
16. Which of the following ratios are particularly interesting to short-term creditors?
Select correct option:

Liquidity Ratios 
Long-term Solvency Ratios
Profitability Ratios
Market Value Ratios

 

17. Which of the following equation is known as Cash Flow (CF) identity?
Select correct option:

CF from Assets = CF to Creditors – CF to Stockholder
CF from Assets = CF to Stockholders – CF to Creditors
CF to Stockholders = CF to Creditors + CF from Assets
CF from Assets = CF to Creditors + CF to Stockholder

 

18. One would be indifferent between taking and not taking the investment when:
Select correct option:

NPV is greater than Zero
NPV is equal to Zero
NPV is less than Zero
All of the given options

 

19. Which of the following is (are) a non-cash item(s) ?
Select correct option:

Revenue
Expenses
Depreciation 
All of the given options
20. Which of the following is NOT a shortcoming of Payback Rule?
Select correct option:

Time value of money is ignored
It fails to consider risk differences
Simple and easy to calculate 
None of the given options

 

21. You just won a prize, you can either receive Rs. 1000 today or Rs. 1,050 in one year. Which option do you prefer and why if you can earn 5 percent on your money?
Select correct option:

Rs. 1,000 because it has the higher future value
Rs. 1,000 because you receive it sooner
Rs. 1,050 because it is more money
Either because both options are of equal value

 

22. What is the effective annual rate of 7 percent compounded monthly?
Select correct option:

7.00 percent
7.12 percent
7.19 percent
7.23 percent

 

23. Which of the following forms of business organizations is created as a distinct legal entity owned by one or more individuals or entities?
Select correct option:

Sole-proprietorship 
General Partnership
Limited Partnership
Corporation

 

24. Business risk depends on which of the following risk of the firm’s assets ?
Select correct option:

Systematic Risk 
Diversifiable Risk
Unsystematic Risk
None of the given options

 

25. Which of the following type of risk can be eliminated by diversification?
Select correct option:

Systematic Risk 
Market Risk
Unsystematic Risk
None of the given options

 


 

26. Which of the following measure reveals how much profit a company generates with the money shareholders have invested?
Select correct option:

Profit Margin
Return on Assets
Return on Equity 
Debt-Equity Ratio

 

27. Which of the following is(are) the basic area(s) of Finance?
Select correct option:

Financial institutions
International finance
Investments
All of the given options

 

28. Which of the following is the return that firm’s creditors demand on new borrowings ?
Select correct option:

Cost of debt
Cost of preferred stock
Cost of common equity 
Cost of retained earnings

 

29. Systematic Risk is also known as:
Select correct option:

Diversifiable Risk
Market Risk 
Residual Risk
Asset-specific Risk

30.  ABC Corporation has two shareholders; Mr. Aamir with 50 shares and Mr. Imran with 70 shares. Both want to be elected as one of the four directors but Mr. Imran doesn’t want Mr. Aamir to be director. How much votes would Mr. Aamir be able to cast as per cumulative voting procedure?

  1. Select correct option:

    70
    120
    200 
    280

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