FAM pyqs
FAM pyqs
O. M. R. Serial No.
B C A 2 0 4 N A
Time : 1:30 Hours ] [ Maximum Marks : 75
1. Do not open the booklet unless you are 1. iz’u&iqfLrdk dks rc rd u [kksyas tc rd vkils dgk
asked to do so. u tk,A
2. The booklet contains 100 questions. 2. iz’u&iqfLrdk esa 100 iz’u gSaA ijh{kkFkhZ dks 75 iz’uksa
Examinee is required to answer 75 dks dsoy nh xbZ OMR vkUlj&’khV ij gh gy djuk
questions in the OMR Answer-Sheet
gS iz’u&iqfLrdk ij ughaA lHkh iz’uksa ds vad leku
provided and not in the question booklet.
All questions carry equal marks. gSaA
3. Examine the Booklet and the OMR Answer- 3. iz’uksa ds mŸkj vafdr djus ls iwoZ iz’u&iqfLrdk rFkk
Sheet very carefully before you proceed. OMR vkUlj&’khV dks lko/kkuhiwod
Z ns[k ysAa nks”kiw.kZ
Faulty question booklet due to missing or
iz’u&iqfLrdk ftlesa dqN Hkkx Nius ls NwV x, gksa ;k
duplicate pages/questions or having any
iz’u ,d ls vf/kd ckj Ni x, gksa ;k mlesa fdlh
other discrepancy should be got
immediately replaced. vU; izdkj dh deh gks rks mls rqjUr cny ysAa
(Remaining instructions on the last page) ¼’ks”k funs’Z k vfUre i`”B ij½
(Only for Rough Work)
(Remaining instructions on the last page) ¼’ks”k funs’Z k vfUre i`”B ij½
1. What is the purpose of the statement of 4. Financial accounting focuses on :
(C) To provide details about a (A) Maximize profits for the company
(D) To show changes in the company’s (C) Facilitate the efficient allocation of
intangible asset over its useful life is 13. Financial accounting focuses on
known as : providing information to :
(A) Depreciation (A) Shareholders and investors
(B) Amortization (B) Internal managers and employees
11. Which of the following is within the (A) Institute of Chartered Accountants
(A) Manual recording and processing (A) It records only debit entries.
(D) Debits on the bottom, credits on the (A) A trial balance ensures that all
properly.
30. A trial balance is prepared to :
(B) A trial balance guarantees that
(A) Determine the net income or loss
financial statements will be error-
of a business
free.
(B) Verify the accuracy of the
accounting records (C) A trial balance ensures that debits
(D) Determine the financial position of (D) A trial balance is prepared at the
(A) There are no errors in the section of a Profit and Loss Account ?
(A) Omission of a transaction from the (D) Total assets minus total liabilities
35. The Profit and Loss Account is prepared (D) Liabilities are listed before assets
(D) The profitability of a business for a prepared first, before the Balance Sheet ?
(A) Income Statement
specific period
(B) Cash Flow Statement
41. Which of the following is a liability that (C) Statement of Retained Earnings
is typically included in the Balance (D) Trial Balance
42. The formula for calculating total assets in 46. The debt-to-equity ratio measures :
a Balance Sheet is : (A) The profitability of a company
(B) The liquidity of a company
(A) Total assets = Total liabilities –
(C) The solvency of a company
Owner’s equity
(D) The efficiency of a company
(B) Total assets = Current assets –
47. The inventory turnover ratio is used to
Current liabilities
assess a company’s :
(C) Total assets = Owner’s equity +
(A) Profitability
Total liabilities
(B) Liquidity
(D) Total assets = Total liabilities + (C) Efficiency
Owner’s equity (D) Solvency
(C) Sources and uses of funds over a (C) Identify the sources and
applications of funds
period of time
(D) Evaluate the efficiency of a
(D) Debt structure of a company company’s operations
49. A positive net increase in working capital 52. In a Fund Flow Statement, a positive
value in the “Sources of Funds” section
indicates that :
indicates :
(A) The company’s liquidity has (A) Cash inflow from financing
improved activities
(B) Cash outflow from operating
(B) The company’s profitability has
activities
improved
(C) Cash inflow from investing
(C) The company’s debt has increased activities
(D) Cash inflow from operating
(D) The company’s cash flow has
activities
decreased
53. Which of the following items is
50. In fund flow analysis, sources of funds considered a use of funds in a Fund Flow
Statement ?
include :
(A) Proceeds from the sale of fixed
(A) Payment of dividends assets
BCA-204(N) ( 10 ) Set-A
54. Cash flow from operating activities 57. Cash flow from operating activities
includes : includes :
(A) Cash inflows from the sale of (A) Cash inflows from the sale of long-
term investments
investments
(B) Cash inflows from the issuance of
(B) Cash inflows from borrowing
common stock
(C) Cash inflows from the sale of fixed (C) Cash inflows from the sale of
assets inventory
(D) Cash inflows from sales revenue (D) Cash inflows from the repayment
of long-term debt
55. Which of the following items is
58. Which of the following items is
considered a financing cash flow in the
considered a financing cash flow in the
Cash Flow Statement ?
Cash Flow Statement ?
(A) Cash inflows from the sale of
(A) Cash inflows from the purchase of
investments property, plant, and equipment
(B) Cash inflows from the issuance of (B) Cash inflows from the issuance of
common stock bonds payable
(C) Cash inflows from the purchase of (C) Cash inflows from the payment of
dividends
inventory
(D) Cash inflows from the sale of
(D) Cash inflows from the sale of fixed
marketable securities
assets
59. Break-even analysis is a tool used to
56. The Cash Flow Statement is prepared to determine :
provide information about : (A) The point where a business starts
(A) The profitability of a company making a profit
BCA-204(N) ( 11 ) Set-A
60. The break-even point is calculated by 63. The process of assessing and managing
(D) Total revenue by total costs 64. The term “working capital” refers to :
61. The margin of safety in break-even (A) The funds invested in long-term
assets
analysis represents :
(B) The difference between current
(A) The excess of sales revenue over
assets and current liabilities
the break-even point
(C) The funds borrowed from financial
(B) The difference between fixed costs
institutions
and variable costs
(D) The profits generated by a
(C) The profit generated by the
company
business
65. The cost of capital is the :
(D) The level of sales necessary to
company
62. The primary goal of financial
(B) Total expenses incurred by a
management in a business is to :
company
(A) Maximize shareholder wealth
(C) Rate of return required by investors
(B) Maximize revenue generation to invest in a company
(C) Minimize expenses (D) Total market value of a company’s
(D) Minimize risk shares
BCA-204(N) ( 12 ) Set-A
66. Financial leverage refers to a 70. The capital structure decision involves
company’s :
determining :
(A) Ability to generate profits from its
(A) The amount of working capital
operations
(B) Ability to borrow funds at a low needed by a company
interest rate
(B) The optimal level of debt a
(C) Use of debt to finance its
operations and investments company should have
(D) Ability to meet its short-term
(C) The number of shareholders in a
obligations
company
67. Which of the following is an example of
an external source of long-term finance ? (D) The pricing strategy for a
(A) Retained earnings
company’s products or services
(B) Trade credit
(C) Venture capital 71. The term “leverage’ in capital structure
BCA-204(N) ( 13 ) Set-A
72. The term “capital structure’ refers to : 75. The cost of debt is typically measured
(A) Rent paid for office space (A) Net Present Value (NPV)
(C) Interest paid on a bank loan (B) Cost of Debt divided by Equity
(A) Explicit costs are incurred by all 77. The Weighted Average Cost of Capital
businesses, while implicit costs are (WACC) is computed as the weighted
specific to certain industries average of the :
(B) Explicit costs are monetary
(A) Cost of equity and cost of debt
expenses, while implicit costs are
(B) Cost of equity and cost of retained
non-monetary opportunity costs
earnings
(C) Explicit costs are incurred by
(C) Cost of equity, cost of debt, and
established businesses, while
implicit costs are incurred by cost of preferred stock
(D) Explicit costs are tax-deductible, preferred stock, and cost of internal
while implicit costs are not equity
BCA-204(N) ( 14 ) Set-A
78. The cost of debt is typically calculated 81. Which of the following is considered a
as :
current liability in working capital
(A) The interest rate on the most recent
management ?
loan obtained by the company
(B) The weighted average interest rate (A) Long-term debt
(B) The maturity date of the debt (B) Decreasing accounts receivable
(C) A percentage of the company’s net (C) The time it takes to convert
income
inventory into cash
(D) A percentage above the risk-free
(D) All of the above
rate
BCA-204(N) ( 15 ) Set-A
84. Working capital management aims 87. Which of the following ratios is used to
(B) The total liabilities of a company (B) Meet its long-term obligations
(D) The amount of cash held by a 89. The Net Profit Margin is calculated
company as :
BCA-204(N) ( 16 ) Set-A
90. The relationship between liquidity and 93. Cash forecasting is a tool used in cash
profitability is : management to :
(A) Inverse, meaning that higher (A) Determine the optimal level of cash
(D) Cyclical, with liquidity and 94. A cash budget is a financial plan that
BCA-204(N) ( 17 ) Set-A
96. ABC analysis categorizes inventory 99. The credit policy of a company outlines :
items based on :
(A) The procedure for collecting
(A) Their sales volume
(B) Their unit cost accounts payable
(C) Their lead time
(B) The procedure for assessing credit
(D) Their contribution to total
inventory value worthiness of potential customers
97. The purpose of safety stock in inventory (C) The procedure for handling
management is to :
inventory management
(A) Ensure sufficient stock is available
during peak demand periods (D) The procedure for monitoring cash
BCA-204(N) ( 18 ) Set-A
(Only for Rough Work)
(Remaining instructions on the last page) ¼’ks”k funs’Z k vfUre i`”B ij½
4. Four alternative answers are mentioned for 4. iz’u&iqfLrdk esa izR;sd iz’u ds pkj lEHkkfor mŸkj
each question as—A, B, C & D in the booklet. A, B, C ,oa D gSaA ijh{kkFkhZ dks mu pkjksa fodYiksa esa ls
The candidate has to choose the correct
answer and mark the same in the OMR
lgh mŸkj Nk¡Vuk gSA mŸkj dks OMR vkUlj&’khV esa
Answer-Sheet as per the direction : lEcfU/kr iz’u la[;k esa fuEu izdkj Hkjuk gS %
Example : mnkgj.k %
Question : iz’u %
Q. 1 iz’u 1
Q. 2 iz’u 2
Q. 3 iz’u 3
Illegible answers with cutting and viBuh; mŸkj ;k ,sls mŸkj ftUgsa dkVk ;k cnyk x;k
over-writing or half filled circle will be gS ;k xksys esa vk/kk Hkjdj fn;k x;k mUgsa fujLr dj
cancelled.
fn;k tk,xkA
5. Each question carries equal marks. Marks 5. izR;sd iz’u ds vad leku gSaA vkids ftrus mŸkj
will be awarded according to the number of lgh gksxa ]s mUgha ds vuqlkj vad iznku fd;s tk;saxAs
correct answers you have.
6. All answers are to be given on OMR Answer 6. lHkh mŸkj dsoy vks- ,e- vkj- mŸkj&i=d (OMR
sheet only. Answers given anywhere other Answer Sheet) ij gh fn;s tkus gSaA mŸkj&i=d esa
than the place specified in the answer sheet fu/kkZfjr LFkku ds vykok vU;= dgha ij fn;k x;k
will not be considered valid.
mŸkj ekU; ugha gksxkA
7. Before writing anything on the OMR Answer 7. vks- ,e- vkj- mŸkj&i=d (OMR Answer Sheet) ij
Sheet, all the instructions given in it should dqN Hkh fy[kus ls iwoZ mlesa fn;s x;s lHkh vuqns’kksa dks
be read carefully. lko/kkuhiwoZd i<+ fy;k tk;sA
8. After the completion of the examination 8. ijh{kk lekfIr ds mijkUr ijh{kkFkhZ d{k fujh{kd dks
candidates should leave the examination hall viuh OMR Answer Sheet miyC/k djkus ds ckn
only after providing their OMR Answer gh ijh{kk d{k ls izLFkku djsaA ijh{kkFkhZ vius lkFk
Sheet to the invigilator. Candidate can carry
their Question Booklet.
iz’u&iqfLrdk ys tk ldrs gSaA
9. There will be no negative marking. 9. fuxsfVo ekfd±x ugha gSA
10. Rough work, if any, should be done on the 10. dksbZ Hkh jQ dk;Z iz’u&iqfLrdk ds vUr esa jQ&dk;Z
blank pages provided for the purpose in the
booklet.
ds fy, fn, [kkyh ist ij gh fd;k tkuk pkfg,A
11. To bring and use of log-book, calculator, 11. ijh{kk&d{k esa ykWx&cqd] dSydqysVj] istj rFkk lsY;qyj
pager and cellular phone in examination hall Qksu ys tkuk rFkk mldk mi;ksx djuk oftZr gSA
is prohibited.
12. In case of any difference found in English 12. iz’u ds fgUnh ,oa vaxszth :ikUrj.k esa fHkUurk gksus dh
and Hindi version of the question, the n’kk esa iz’u dk vaxst
z h :ikUrj.k gh ekU; gksxkA
English version of the question will be held
authentic.
Impt. : On opening the question booklet, first egRoiw.kZ % iz’uiqfLrdk [kksyus ij izFker% tk¡p dj ns[k ysa
check that all the pages of the question fd iz’u&iqfLrdk ds lHkh i`”B HkyhHkk¡fr Nis gq, gSaA
booklet are printed properly. If there is ny ;fn iz’uiqfLrdk esa dksbZ deh gks] rks d{kfujh{kd dks
discrepancy in the question Booklet, then
after showing it to the invigilator, get
fn[kkdj mlh fljht dh nwljh iz’u&iqfLrdk izkIr
another question Booklet of the same series. dj ysaA