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lib.pondiuni.edu.in M.Com Accounting and Taxation Entrance Examination Question Paper : Pondicherry University

Name of the University : Pondicherry University – Ananda Rangapillai Library
Exam : Entrance Examination
Document Type : Sample Question Paper
Category or Subject : Accounting and Taxation
Website : http://lib.pondiuni.edu.in/
Download Model Question Paper : https://www.pdfquestion.in/uploads/23278-Accounting.pdf

Pondicherry University Entrance Exam Question Paper

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Accounting & Taxation Question Paper

The primary objective of audit is to
Verify and report on the state of affairs of the business
Verify and value assets as per company’s account
Verify liabilities and report to registrar of companies Appoint auditors

Inflation means
Purchasing power increases in income
Borrowing capacity increases
Increases in the value of goods and services
Decreases in the value of an asset

Stock turnover is a:-
Liquidity ratio
Activity ratio
Solvency ratio
Profitability ratio

Shares can be forfeited only:-
For non-payment of call money
For non-payment of call money and special powers in Articles Adhere to with legal procedure
For illness of shareholder
For unsoundness or on the death of share holders

Which of the following a relative measure of dispersion:-
Standard deviation
Mean
Variance
Co-efficient of variation

Human resource management helps improve:-
Productivity
Production
Power
Profits

A normal distribution completely define by the:-
Mean and mean deviation
Mean and standard deviation
Mean range
Mean and quartile deviation

As individual legal entities, corporations assume liability for their own debts, so the shareholders hold:-
shared liability
only limited liability
unlimited liability
joint liability

Which of the following books would be used to record an adjusting entry in depreciation?
Sales book
Cash book
Journal
Purchases book

Preparation of cash flow statement is:-
Recommendatory
Required under the income tax act
Required under the company act
Mandatory

The functional relationship between price and quantity demand is known as:-
Consumer demand
Elasticity of demand
Law of demand
Shift in demand

In India Life insurance business was nationalized in the year:-
1980
1972
1955
1956

FEMA was brought in to force with effect from:-
1.06.2000
1.06.1999
1.06.2001
1.06.1998

‘Holding gains in relation to stocks should not be used for payment of dividend’ which one of the following accounting principles is involved in this?
Cost
Materiality
Consistency
Realisation

A business may be split into various division and located in various places are known as:-
Branches
Department
Segment
None of the above

This type of business organization is relatively easy to start, and they’re subject to much lighter regulatory and paperwork burden than other business forms.
Corporation
Hybrid organizations
Sole proprietorship
Partnership

Student “t” test is applied:-
When sample size is more than 100
When sample size is more than 50
When sample size is more than 30
When sample size is less than 30

Providing regular market to the members is the objective of which cooperative society?
Middlemen Cooperative
Consumer’s Cooperative
Producer’s Cooperative
Cooperative Marketing

Transmission of shares do not include:-
Transfer to legal heirs on death or insolvency
Voluntary and deliberate act of the transferor
Result of operation of law
Transmission on voluntary liquidation

What is the primary capital of cooperatives?
Savings
Donations
Member’s share capital
Deposits

When a company distributes its products through a channel structure that includes one or more resellers, this is known as ________.
multi-level marketing
integrated marketing
direct marketing
indirect marketing

Deployment of which resource is difficult to master:-
Capital
Land
Natural
Human

The term fund as used in fund flow statement means:-
Current assets
Cash
Current assets – current liabilities
Current liabilities

Consumer protection act was passed in the year:-
1986
1987
1988
1985

Which one of the following branches of accounting primarily deals with processing and presenting of accounting data for internal use?
Tax accounting
Financial accounting
Management accounting
Inflation accounting

In a contract of insurance where loss is to be made good by the insurance company is:-
Insurer
Beneficiary
Assured
Indemnifier

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