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6th November 2014, 01:15 PM
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Join Date: Apr 2013
Re: DU M.Com Entrance Exam Question Paper

Here is the list of few questions of DU M.Com Entrance Exam Question Paper which you are looking for .

1. Purchase of furniture would result in _______ of fund.
(A) Source (B) Application
(C) No flow (D) Change
2. Which of the following is not added to net profit for computing the amount of funds from
operation ?
(A) Loss on sale of furniture (B) Goodwill written off
(C) Profit on sale of machinery (D) Depreciation on machinery
3. A sale of goods to Vishal for cash should be debited to :
(A) Sales Account (B) Vishal Account
(C) Cash Account (D) Goods Account
4. An entry of Rs. 840 being debited to Suresh Account as Rs. 480 would be an error of :
(A) Principle (B) Commission
(C) Omission (D) Compensating
5. Underwriting is a technique employed in selling which type of securities :
(A) New (B) Second hand
(C) Both New and Second hand (D) Foreign
6. A person insures his goods worth Rs. 20,000 against fire for Rs. 15,000 and suffers a loss by theft for
Rs. 10,000. Assuming the average clause in the policy, his claim will be :
(A) Rs. 7,500 (B) Rs. 10,000
(C) Rs. 15,000 (D) Rs. Nil
7. The principle of idemnity does not apply to :
(A) Life (B) Fire
(C) Marine (D) Theft
8. Franking Machine is used for :
(A) Fixing stamps (B) Punching cards
(C) Duplicating (D) Accounting work
9. Which one of the following is not characteristics of capitalist economic system :
(A) Central Economic Planning (B) Interdependence
(C) Occupational Freedom (D) Consumer Sovereignty
10. ‘Pure Banking, Nothing Else’ is a slogan raised by :
(A) ICICI Bank (B) HDFC Bank
(C) SBI (D) UTI Bank
11. The term Fixed Assets does not include :
(A) Plant (B) Furniture
(C) Prepaid Expenses (D) Goodwill
12. A company cannot issue :
(A) Redeemable Equity Shares (B) Redeemable Preference Share
(C) Redeemable Debentures (D) Debentures
13. If Earning-Price Ratio is 0.5 and Earning Per Share (EPS) is Rs. 80, the market price of the share
will be :
(A) Rs. 40 (B) Rs. 100
(C) Rs. 160 (D) Re. 0.40
14. The basic purpose of funds flow statement is to indicate the following :
(A) Financial Position (B) Increase or Decrease in Assets
(C) Increase or Decrease in Liabilities (D) Increase or Decrease in Working Capital
15. If cost of goods sold is Rs. 1 lakh, the value of opening and closing stock is Rs. 20,000 and Rs. 30,000
respectively, the stock turnover ratio will be :
(A) 3.3 times (B) 4 times
(C) 5 times (D) 5.5 times
16. Profit will be same under Absorption costing and Marginal costing only when :
(A) There is no opening or closing stock (B) There is only closing stock
(C) There is only opening stock (D) Opening stock is lower than the closing stock
17. Which one of the centre is not part of responsibility centres ?
(A) Expense centre (B) Revenue centre
(C) Profit centre (D) Stock centre
18. Which one of the item is not capital nature ?
(A) Money raised by issue of equity share (B) Expenditure incurred on issue of equity shares
(C) Cost of formation of a new company (D) Carriage paid on goods purchased
19. ‘A’ and ‘B’ are partners sharing profit in the ratio of 3 : 2. They admit a new partner ‘R’ with
1/5 share in the profit which he takes equally from ‘A’ and ‘B’. The new profit sharing ratio between
the partners will be :
(A) 2 : 2 : 1 (B) 5 : 3 : 2
(C) 8 : 12 : 5 (D) 3 : 2 : 1
20. A company earned a profit of Rs. 30,000 during the year 2009-10. If the marginal cost and selling
price of a product are Rs. 8 and Rs. 10 per unit respectively margin of safety will be :
(A) Rs. 1,50,000 (B) Rs. 1,30,000
(C) Rs. 1,40,000 (D) Rs. 1,20,000


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