BHU PET 2011 M.Com

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    Set No.2 Question Booklet No. 00026IlP/201l1 ii)

    (To be filled up by the candidate by blue/black ball-point pen)Roll No ,-1_,,---,,_-,-_-,---,1_,_ ------- ----Roll No. Write the digits in words) ................................................................................................Serial No. of Answ

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    I lP/201/1 i)No. of Questions: 150

    ~ < l f r 4 ~ : 150Time: 2 2 Hours Full Marks: 450

    ~ : 4 5 0Note: 1) Attempt as many questions as you can. Each question carries 3

    Three) marks. One mark will be deducted for each incorrectanswer Zero mark will be awarded for each unattemptedquestion.3lf>1'lilf'1' wRi 1ft W I q;f.j 'IiT"lI"'101

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    lIP/201/1( )

    -zWT 'f 'R liIT t :1) ' dq4lflldl 'liT(3) dqllildl 'liT

    03. Fishing comes under :(1) Extractive industry(3) Service industryl1Wl "YR'R 311

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    U 201/1 1)

    07. Which of the following is not an element of commerce?(1) Buying (2) Selling(3) Warehousing (4) Productionf.j"1f

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    UP/20l / l ( )

    f.l'"'lf

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    l lP/201/1 i l

    ~ ~ m q t11 f1IY'i 'liT (2) 'liT (3) 0llT':m: 'liT (4) f.fqfuj 'liT

    16. Which of the following is a feature of partnership?(1) Continuity of existence (2) Creation of law(3) Artificial person (4) AgreementH' 1f

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    lIP/201/1 i)

    '1R( i qJf.r

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    l lP/201/1 1)

    24. The meeting which is convened once in the life of the company isc l l ~ d :(1) Meeting of creditors(3) Extra ordinary meeting

    (2) Annual general meeting(4) Statutory meeting

    'W

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    llP /201/1{i

    28 Cartel wasborn in :(1) USA (2) Germany (3) Japan (4) France

    ~ q]OF' \'i31T2T :(1) 'L1l:B'.,

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    l lPj201jl i )

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    l lP/201/1 i )

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    (3) 6 1 ~37. Universality is a principle of :

    1) Management3) Rationalisation

    { I'Pl 'liT (2) { j ~ 1 1'1 'liT

    38. F.W. Taylor was born in :(1) France (2) USA1l; i. 'liT F'l g3 T :(1) >nffi fi (2) i,< :B.1(. fi

    (2) ' h l , ~ ' 1(4) '3;19'f 3 f ~ 31f>l lilU

    (2) Combination(4) Pool

    (3) England

    (3) ~ f i(4) Germany

    (4) "flf;ft fi39. Science, not rule of thumb. t is a principle of:

    (1) Scientific Management (2) Rationalisation(3) Combination (4) Traditional Managementfcr.rr'1, l foI; 3fTlR I" I'Pl'liT (2) f c ~ , * l < 1 i , u l 'liT. ,(3) ( j ~ I I ' 1 'liT (4) q,PHI ld >I'Pl'liT

    40. Which of the following is related to planning and controlling both?(1) Policy (2) Strategy (3) Budget (4) RuleR 1fclfMfi U liR-w R ~ I I ' 1 1 ( C i R431 UI U ' 4 f . - , , t ?(1) -;ftfu (2) ,ul41i11 (3) (4) f.1

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    q; j-;, 1i\ t ?(I) (2)"lF' ffi

    42. Which of the following is an untrue statement?1) Management is a discipline2) Management is a process3) Management is an open system4) Management is a closed systemRyfT 2) WTo. f>T 3) ~ f > T

    44. Which is the last function of management?(1) Planning (2) Controlling (3) LeadinglIT a1Rm q;f'f 'Iit-r-m t ?

    2) R ~ 3 U I

    45. Which is a single-use plan?(1) Rules (2) Policies

    ~ ~ 'Iit-r-m t ?(I) f.r:m (2)

    3)

    (3) Budget

    3)

    13

    4) Con or ling

    4) R ~ 31 "I f>T

    (4) Organising

    4) WTo.

    (4) Goals

    4) ('f&T f-84ihi' (1k1f.-'Tl'i'l'W-T q;rjf ~ POSDCORB 1G 1il>; (4) 1l l am. ti l

    53. Which is the oldest form of organisation structure?1) Line organisation(3) Matrix organisation

    2) Functional organisation4) Committee organisation

    W1O'I >j 'II < >T I fl I I q 'lit. - ffi t ?(1) t& W1O'I (2) f , ~ I ( ' I 1 q ; W1O'I(3) 4 f ~ ' R 1 W1O'I (4) Bfi:lftl W1O'I

    54. Functional organisation was propounded by :(1) Henri Fayol (2) Peter F. Drucker(3) F.W. Taylor (4) Theo Haiman

    f , ~ I , q q ; W1O'I ~ R l Q r f ~ ( I 1il>

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    l lP/201/l i )

    55. Who has propounded theory Z ?(I) A. H. Maslow (2) William G. Ouchi(3) Mc Gregor (4) Frederick Herzberg

    ~ qi) foI;if.t ~ R l q l f ~ d f'lim\ f

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    l lP/201/1Ii

    H'"1f

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    l lP/201/1 i l

    63. Coercion comes under:I) Consideration(3) Free consent

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    l lP/201/ l i )

    ~ mef IR li1 f(1O iHI' , ~ lf. rm -B

    69. What is the number of parties to a promiSSOry note ?QRI'il1q ii 1 ~ iii Bwn flmRI m w t ?(1) 5 (2) 9 (3) 6 (4) 1

    70. The Reserve Bank of India Act was passed in :(1 ) 193 (2) 1934 (3) 1949 (4) 1956

    3 1 f ' l f . l ~ ~ '1Ifur San :(1 ) 193 ii (2) 1934 ii (3) 1949 ii (4) 1956 ii

    71. Which function is not performed by the Reserve Bank of India?(1) Credit control (2) Issue of currency(3) Banker s Bank (4) Receiving public deposits

    (1)

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    UP/201/1 ;)

    72. Which of the following is not the quantitative technique of creditcontrol?(I) ank Rate (2) Open Market Operations(3) Moral suasion and Publicity (4) Cash Reserve RatioH 1f

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    UP/201/1( )

    77. The practice of appending notes regarding contingent liabilities inaccounting statements is in pursuance of:1) convention to consistency2) money measurement concept3) convention of conservatism4) convention of disclosureM@iiH f'l'Hojf if

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    llP/201/1 i)

    ':.ls;PWR' it 31cl"lRUl 'it; R"1if

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    l lP/201/1( )

    qij fFRlfu qij m-r "IRT :1) ~ i I ~ i t (2) ~ ~ t(3) it (4) 01ll'lR it

    84. The determination of expenses for an accounting period is based onthe principle of :(1) Objectivity(3) Matching

    (2) Materiality(4) Periodicity

    z9&i'li1 a:rqj'q it O' ' q>f R"1RuJ f

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    lIP/201/1 i)

    = 'li't ~ " l31T "IlRT ITd1 t :(1) ' Of;\ f rr ITd1 t(2) ' llK f 'liT f.l1:lfuT Of;\ f rr ITd1 t(3) ' llK f qi\ { j 3 > ~ i l Of;\ m ITd1 t(4) ' qi\ til oml\ t

    87. An amount of Rs. 200 received from P credited to Q would affect:(I) Ps Account(2) Q s Account(3) Both P's Account and Q s Accounts(4) Cash accountP it mr 200 Ifr'IR "'1'1i'ld =(3) '11'141> = (4) aq

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    UP/201/1( ,

    'IlTl5IT qft G'IIT ii, 3' T'l'T< .:R1 q;'t QR

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    UP/201/1 i}

    93. In case of hire purchase, the buyer charges depreciation on :(1) Hire Purchase Price of sset (2) Cash Price of sset(3) Cash Price plus Interest (4) Highest of the above

    f , ( I ~ 1 W1 il, '(l' Gf'1 Sffi T flI;

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    lIP/201/1Ii

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    l lP/201/1 i )

    R"1if'h'lT "IRT :(1) >Wr WJ "" if '1'lJl' R'f

    (2) ' 1 q B I ~ 1ffil Q { f ~ f f i if Tf'lT lJT('f(3) lJT('f -;;it Q I ~ l i h l ' ' ffi 6 l ' l ~ 1 ~ ' 1 'R 'IT C J1l: 'R(4) lJT('f -;;it itT. f

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    llP/201/1 11

    31Rm (\;f

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    l lP/20l / l l i

    105 Single entry system is defective because:(1) Trial Balance cannot be prepared(2) Trading and Profit Loss Account cannot be prepared(3) Balance sheet Can not be prepared(4) Anyone of above cannot be prepared

    r>m

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    l lP/201/1 i )

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    UP/201/1{;

    110. Under the Straight Line method of charging depreciation depre-ciation is calculated:(1) original cost(2) original cost plus scrap value(3) original cost minus scrap value(4) Written Down valueW' Il f m 'fit w'-il 00 fur.. il; a:Rf1fu, W' 'fit 1fUAT 'fit ffift i :( 1 'F l1; l l1( l R(2) 'F l1; l l1( l 'R (+) 'i\"' R(3) 'F l1; l l1( l?[UT H 'i\"' R(4) 3 q f ~ f < l l d 'i\"' R

    111. Which of the following is of capital nature?(1) Purchase of a truck by a company(2) Replacement of old tyres and tubes of a truck(3) Cost of repairs of a truck(4) All the abovef-1' 'iif.,d if it {-m'ld 'liT i ?( 1 'Ii

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    UP/201/1 1)

    >W'I R ~ ~ I ' I i ' l i 1 ~ f ( 1 ~ q : ~ { l i r : g l ~ I f . j 1 'lit IT'< "'lFif 'lit urn(4) ~ ' 1 ~ 1 { 1 it 1"f'ft urn

    114. Which of the following is not capital expenditure?(1) Cost of issuing shares(2) Wages paid for construction of bulding(3) Repair charges of second hand machinery newly purchased(4) Purchase of new spark plug at a cost of Rs. 50 for two yearold carPi OJ i

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    l lP/201/1 i l

    115. Expenses incurred on 'research and development' is an exampleof:(1) Capital expenditure(2) Revenue expenditure(3) Deferred revenue 'expenditure(4) None of the above>lit>] fCl'hRl' 1R f'li IT 'l' T "'f' 3O:;IlHoi t :( 1 i.oft I I "'f' 'liT (2) awrrrq "'f' 'liT3) 3l1f'lrl

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    l l 201/1 i)

    x Y {f IT Z ~ ~ : i I I ~ ~ I { t I X if; I,, f.j\ u R 'l'11'I'lT m?(1) 2 : 1 (2) 4 : 1(3) 5: 1 (4) 3 : 1

    118. Sacrificing ratio is used at the time of:(I) admission of a partner (2) retirement of a partner(3) death of a partner (4) dissolution offirmIT' 'liT m f'Ii 'lT ;;mn t :(I) 1 1 ~ ~ 1 { if; if;-wr:(3) 1 1 ~ ~ 1 { qi\ If< :l R

    (2) 1 1 ~ ~ I if; I"IR\1u if; -wr:(4) 'PI if; R

    119. New profit sharing ratio is calcualted at the time of:(1) admission of a partner (2) retirement of a partner(3) death of a partner (4) All the abovelit

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    l lP/201/1 i)

    f'I;Bl 'lit '"1 ~ R t- wm t-

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    123 The minimum share application money is :11 Rs. 2 share(2) 5 of the nominal value of share(3) 10 of the nominal value of share(4) 20 of the nominal value of share{ idA am llT.rn-q?[ uRI TIffi :(1) 2 . 'lfuam(2) at.m il; affi ;o 'E"l 'I>T 5%(3) at.m il; affi ;o 'E"l 'I>T 10%(4) at.m il; affi ;o 'E"l 'I>T 20%

    124 Right shares means the shares which are :(1) issued to directors of a company(2) fIrst offered to the existing shareholders(3) fIrst offerd to debentureholders(4) issued by a newly formed company:m T'IiR at.m ~ 3lW

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    llP/201/1 i)

    1%it ]it .pTI e:iW'ii; 3'lf.f'f4'l 'ii; t [ ~ aro Iiiift'h,UI

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    l lP/201/1 i i )

    118. Which of the following is ot a feature of management(1) Human activity (2) A process(3) A movement for reforms (4) A Social processfol lf

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    llP/201/1Ii

    131. Which ofthe following items is not an operating expenses?(1) office expenses(3) selling overheads

    (1) 'hl lfct l ozr

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    l lP/201/1 i l

    134. Given: Current Ratio 2 : 1 ; Net working capital Rs. 60,600. Whatis the amount of current liabilities?(1) Rs.30,300(3) Rs.90,900

    (2) Rs.60,6004) Rs.l,21,200

    fu

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    l lP/201/1 i l

    H"1ir8J1lT 8J1lT'liT' f . j ~ f l l d 'IT 31H'lf ld 31'

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    135.Which of the following is a feature of partnership?(1) Continuity of existence (2) Creation of law(3) Artificial person (4) Agreementf-1'"1f

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    UP/201/1 ;)

    m 'liT g31T 'I (2) qof i t

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    lIP/201/1 ;)

    145. Medical Allowance under salary head is :(I) Fully taxable (2) Partly taxable(3) Exempt (4) Deductiblem 'If\$ ; j filfq;ffil lUI %( 1 'r"f if>< 1 "1(3) if>< jfti

    (2) 31ifuifi if>

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    UP/201/1 i)

    148. Machine Hour Rate is a method of absorption of :(1) Factory overheads (2) Administration overheads(3) Selling overheads (4) Distribution overheads

    11 11\1

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    12,. l; item 3ft J/Tf anr-rnr. if T13 , . WlT'

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    BHU PET Previous Year Question Papers

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