Delhi University M.Com Entrance Exam Paper

Will you please provide the M.Com Entrance Exam Syllabus of Delhi University ?

[Arun Vats]

Here I am providing the detailed Syllabus for Delhi University M.Com Entrance Test which you are looking for .

1. According to which of the following accounting concepts, even the proprietor of a business is treated as creditor to the extent of his capital
a) money measurement concept b) cost concept c) dual aspect concept d) separate entity concept

2. According to money measurement concept, which of the following will be recorded in the books of the accounts?
a) extra profits made due to introduction of budgetary control system b) quality control in business c) commission payable to salesman d) hardworking nature of employees

3. Cartage paid on the purchase of new machine is debited to
a) Cartage a/c b) Profit and loss account c) Machine account d) Trading account

4. Which method of depreciation has been especially designed to provide funds for replacement of assets?
a) Depreciation at replacement price b) Straight line method c) Depletion method d) Depreciation fund method

5. Which of the following is not correct?
a) Purchases + Opening stock – Cost of goods sold = Closing stock b) Opening stock + Purchases – Closing stock = Cost of goods sold c) Closing stock + Cost of goods sold – Purchases = Opening stock d) Cost of goods sold – Closing stock – Purchases = Opening stock

6. A, B and C share profits and losses in the ratio of 6:5:3. D is admitted into the partnership for 1/8th share. The sacrificing ratio will be
a) 6:5:3 b) 5/14 : 4/14 : 3/14 c) As per Partnership Act d) Equal

7. X Ltd. forfeited 20 shares of Rs. 10 each, Rs. 7 called up, on which John had paid application and allotment money of Rs. 5 per share. Of these, 15 shares were reissued to Parker as fully paid up for Rs. 6 per shares. What amount should be transferred to Capital Reserve Account?
a) Rs. 15 b) Rs. 20 c) Rs. 75 d) Rs. 100

8. Accounting Standards-6 (AS-6) is related to
a) Accounting for disclosure of accounting policies b) Depreciation accounting c) Cash flow statement d) Revenue recognition

9. Partnership Deed provide for a salary of Rs. 10,000 per month to partner X. if x withdraws only Rs. 5,000 in a month, the remaining Rs. 5,000 is
a) Credited to profit and loss (adjustment) account b) Credited to current account of partner X c) Credited to salary payable account d) Debited to capital account of partner X

10. The maximum marginal rate of tax under the Income Tax Act, 1961, for an individual is:
a) 50 % b) 40 % c) 30 % d) 20 %

Hey, I have M.Com Entrance Exam 2013 paper of Delhi University , will you provide me the answer key of the paper ?

[Arun Vats]

As you want I am here providing you answer key of M.Com Entrance Exam 2013 paper of Delhi University .

Answer key of M.Com Entrance Exam 2013 paper



DU M.Com Entrance Test pattern:

Entrance Test is of 3 hours duration and shall carry 200 marks.

The written test shall contain 200 objective type questions.

Questions from units:
Economics (including Micro Economics, Macro Economics, and Problems of Indian Economy)

Accounting (including Financial Accounting, Corporate Accounting, Cost Accounting, and Management Accounting)

Business Statistics and Mathematics

Business Organization, Management, Business Law, Company Law and Income Tax Law

General Knowledge and Current Affairs

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