BHU B.com 2020
BHU B.com 2020
B.Comn
ENTRANCE EXAM
Solved Paper 2020
on
behalf of
to and
Cash payment
7.
analysis is known
as employees is
1.
Horizontal (b) Investing activity
(b) Structural analysis (a) Financing activity
(a) Dynamic analysis None of these
(d) All of these (c) Operating activity (d)
(c) Static analysis
form of operations will
be if
s t a t e m e n t s are the
2. Comparative 8. Cash from 5,00,000, Credit sales
(a) Horizontal analysis Total sales Credit
purchases 7 2,48,000,
(b) Vertical analysis both 72,25,000. Total operating
and Vertical analysis 1,08,000, Cash
(c) Horizontal analysis
above
purchases
(d) None of the data of a
expenses 40,000
(b) 1,90,000
uses financial (a) 1,30,000
3. Vertical analysis (d) 95,000
company for (c) 2,12,000
activities relate
Which one of the following
(b) one year
(a) several years 9.
(C) two years (d) None these
of to financing activities?
statements is
4. Which one of the following (a) Cash receipts from royalties fixed assets
true?
of a
(b) Cash payments for purchasing
measure long-term solvency (c) Payment of dividend
(a) Liquidity ratios assets
Concern. (d) Cash receipts from sale of fixed
of long-term solvency the firm is said too
(b) Solvency ratio is a part 10. When the ratio is low,
(c) Stock is part of liquid
assets.
have favourable indication. This applies to
measures overall profitability
of
(d) Gross profit ratio which ratio?
a concern.
(a) Inventory Turnover Ratio
current liabilities
5. Current ratio is 2 : 5, (b) Operating Profit Ratio
will
25,000, the amount of current assets (c) Debtors Turnover Ratio
(d) Operating Ratio
be
(a) 62,500 (b) 12,500 11. Debt-equity ratio is a sub-part of
(d) 15,000
(c) 10,000 (a) Short-term solvency ratio
6. What is gross profit ratio? (b) Long-term solvency ratio
7,60,000 (c) Debtors turnover ratio
Gross sales
40,000 (d) Inventory turnover ratio
Sales returns
interest 40,000 12. Which one of the following is not a Cash
Net Profit after
Indirect expenses 60,000 Outflow'?
Interest paid on debentures 20,000 (a) Increase in stock
12.22% (C) 13.88% (d) 24.44% (b) Increase in prepaid expenses
(a) 16.67% (b)
sity B.Com
om Entr
(c) Increase in outstanding expenses
21. The maximum
rance Exa
(d) Increase in bills receivable
the
13. Which items are not added to the net profit
for calculating cash from operating
commercial maturity
(a) 3 months
peri
paper issued
(c) 9 months i8
activities? (D) 6months
22. (d) 12 months
) Interest and dividend received Commercial
(a) Fully securedpapers are
(i) Transfer to reserves
(iii) Discount on issue of shares
(c) Unsecured (b) Partly secured
23. The (d) None of
(iv) Loss on sale of fixed assets minimum these
(a) Only () (b) () and (i) commercial deposits is denomination
(d) (), (i), (ii) and (iv)
(c) (). (i) and (ii) (a) 1,00,000
(c) 7 1,50,000 (b) 7 2,00,000
14. Ifa machinery is purchased, how will it be
treated while preparing the Cash Flow 24. Which one of the (d) 5,00,000
Statement as per AS-3 (Revised) following is a feature d
commercial deposits?
(a) Purchasing activity (b) Investing activity (a) Marketability
(c) Negotiability b) Liquidity
(c) Financing activity Operating activity (d) All of these
15. The main objective of common 25. Which one is not
size a merit of
statement of profit and loss is (a) Safety treasury bill
(a) to present change in assets and liabilities (b) Liquidity
(c) Poor Yield
(b) to judge the financial soundness (d) Sources of Short-term fund
(c) to establish relationship between revenue from
26. Which one of the following is a
operations and other items of statement of profit featured
and loss treasury bills?
(d) All of the above (a) Negotiable
(6) Absence of default risk
16. The functions of SEBI includes (c) Eligibility for inclusion in Statutory Liquidity Rato
(a) Registration of Merchant Banker (d) All of the above
(b) Regulation of Primary and Secondary Markets 27. Perpetual bonds have
(c) Protection of Investors (a) Indefinite life
(d) All of the aboye (b) Definite life
17. Which one of the (c) Indefinite life and Definite life both
following is a malpractice
in securities market? (d) None of the above
(a) Price Rigging (b) Insider Trading 28. Deep Discount Bonds are also called
(c) Delay in Settlement (d) All of these
(a) Pure Discount Bonds
18. Who is not a (b) Zero lnterest Bonds
player of primary market?
(a) Merchant Bankers (c) Zero Coupon Bonds
(b) Underwriters
(c) Registrar to Issue (d) Speculator (d) All of the above
is
19.
Regulations of debt 29. Listing of debt securities
securities are
issued
by (a) Mandatory
(a) Reserve Bank of India (b) Voluntary
both
(b) SEBI (c) Mandatory and Voluntary
above
(c) Central Government (d) None of the merit to
(d) Stock Exchange Which one of the following is a
30. when investing
the investors
20. A security should be
bought when debentures?
(a) market price is less than its book value
(b) market price is more than its book value (a) Stable return
(c) market price is equal to its book value (b) Fixed maturity deed
debenture trust
(d) None of the above (c) Protectedabove
(d) All of the
Solved Paper 2020 3
31. Who has emphasised the situation of (c) Both the demand and supply have their impact
wantlessness in economics?t a (d) None of the above
(a) J. K. Mehta (b) J. B. Say 40. The concept of Monopolistic Competition
(c) David Ricardo (d) Adam Smith was presented by .
32. Demand curve slope downward from left to (a) J. R. Hicks 9(6) E. H. Chamberlin
right because of (c) G. J. Stigler (d) P. A Samuelson
(a) Income effect 41. Which of the following is not an attribute
(b) Substitution effect of monopoly?
(c) Diminishing marginal utility
(d) All of the above (a) Single seller
(b) Super profit in long-run
33. Consumer's surplus is based ot titre
on... (o) Free entry and exit of the firms
(a) Diminishing Marginal Utility (d) Independent price policy
(6) Law of Demand
42. In the long-run, perfect competitive firm
(c) Indifference Curve Approach
(d) None of the above
(a) earns super economic profit
34. Law of Diminishing
Marginal Utility
states that as more and more units of a
(6) incurs an economic loss
c) makes zero economic profit
commodity is consumed, marginal utility (d) None of the above
(a) begins to increase 43. The concept of kink demand curve has
(6) begins to decrease
been propounded by ....
(c) remains constant
(d) becomes zero (a) Paul Sweezy (b) A. Ferguson
(c) Alfred Marshall (d) J.R. Hicks
35. Cardinal approach of utility is given by
*******
44. Gross Domestic Product (GDP) at constant
(a) Alfred Marshall prices is called
(b) J.R. Hicks
C) K.E. Boulding (d) A.C. Pigou (a) Real GDP
(b) Nominal GDP
36. In the field of
consumption, Law of (c) Real National Income
Equi-Marginal Utility is also known as (d) Nominal Per Capita
Income
45. Which of the
(a) Law of Maximum Satisfaction following is not a method of
(b) Law of Diminishing Marginal Utility estimating national income?
C) Law of Supply (a) Consumption-Savings Method
(d) Consumer's Surplus (b) Income Received Method s
37. In which market (c) Commodity Service Method
advertising expenses are (d) Investment Method
the least?
46. Which country was the first to
(a) Duopoly adopt Gold
(b) Monopoly dStandard?
(a) America
lo
(c) Monopolistic competition e (6) Great Britain
(d) Oligopoly (c) France (d) Germany
38. In which kind of 47. Who was the first
market, a firm is a to talk about
price-taker? Symmetallism'?
(a) Perfect competition (a) Pigou (b) Marshall
(6) Monopoly w (c) Gresham (d) Keynes
(c) Monopolistic competition 48. Which from the
(d) Oligopoly characteristic of Gold following is not the
39. In a very short period, in determination of (a) Centralised Gold Reserve
Parity Standard?
market price (b) Help from International
(a) Demand has more impact Monetary Fund
(c) Fixation of Exchange Rates
() Supply has more impact (d) Convetibility into Gold
alldr
ras Hin
indu Uni
49. The Fixed
versity B.Com
by England in
Fiduciary System was adopted Entrance Exam
58. In the
(a) 1840
(c) 1850
(b) 1844
(d) None of these
Bank, theid-up capita
share of of a Regiona
(a) 50% the sp
50. Which is not the
(a) Economical
merit of paper
standard?
(C) 25%
59. At
ponsored bank is
(6) 35%
(b) Homogeneity the d) 15%
(c) Convenient (d) Non-elastic Regional time of
51. Who has said, "The
soul of currency is not share capital of
establishment
Rural Banks,
the of the
in the material of the (a) one crore each bank authorisej
units, but in the legal (c) five crore
was
ordinances which regulate their (b) two crore
use
(a) George Fredrick Knapp 60. From the (d)
ten crore
(b) J. S. Mill following which is the
creating Special
(c) G. Crowther Purpose reason for
(d) None of the aboveP Vehicle?
(a) Risk sharing
(c) Property sale (6) Asset transfer
52. With reference to 61. With (d) All of these
effects of inflation, which reference
to
from the
following is not true? the most flexibility of
suitable form ofoperations
(a) Increase in Taxation organisation is business
(b) Increase in Hoarding (a) Sole proprietorship
(c) Increase in Savings (b) Partnership
(d) Increase in Employment (c) Public company
53. Which from the (d) Private company
following is the
oldest
theory of determination of money value? 62. 'Uncertain Span of Life is a feature of
(a) State Theory of Money (a) Co-operative society
(b)
Income, Saving and (b) Sole proprietorship
(c) Commodity Theory ofInvestment
Money
Theory (C) Government company
(d) The Cambridge Equation (d) Private company
54. The full form of 63. Which from the following is not a feature of
RTGS' is
(a) Regional Time Gross Settlement a partnership firm?
(b) Real Time Gross Settlement (a) Existence of business
(c) Regional Time Google Settlement (b) Sharing of profits
(d) Real Time Google Settlement (C) Free transfer of share
(d) Unlimited liability
55. Who is called
the Mother of Central ttends
Banks? 64, Who from the following regula
the office of a company?
(a) Bank of France
(c) Bank of Russia (b) Bank of England (a) Shareholders (b) Board of directors
(d) Bank of Japan (C) Managing director (d) All of these
56. Which from the every
function of a Centralfollowing the Companies Act, 1956, the
is not the 65. As per of
Bank? hold the first meeting
company shall days ot
(a) Issue of Notes within how many
board of directors
(b) Government Advisor
(c) Creation of Credit thedate of its incorporation?
(b) 60 days
(d) Regulation of Foreign Exchange (a) 30 days (d) 120 days
(c) 90 days as
57. Which commercial bank has is also known
been the following
with the Punjab National Bank merged 66. Which from
67. Which from the following is not a staff 75. The technique of carrot and stick is used
position? in a business organisation for
(a) Legal Advisor (6) Personal Assistant (a) Reducing absenteeism
(c) General Manager d) None of these (b) Motivation
principle is known as
(a) Principle of Unity Command
(a) Middle level plan of
(b) Low level plan Personal Contact
(c) Top level plan (d) (6) Principle of
Top-middle level plan of Control
94. Planning is (c) Principle of Span of Direction
(d) Principle of Unity
(a) Job oriented there stands
(b) Goal oriented 104. At
Break-even point,
(c) Government oriented (d) Public
95. When the word
oriented situation of
verb, it means
'organisation' is used as (a) ldeal prolis
(6) ldeal costs
(a) structure (6) function (C) ldeal production
above
(process (d) company (d) None of the
Solved Paper 2020 vnd oiailb ps08 7
105. A budget which is formulated on future 115. Goods worth ? 2,000 returned by Shyam
assumptions and not the past records, is gwere taken into stock but no entry was
136. Find the value of 'K' for which the line 144. Find out the value of the following
on of
Answers)
1 (a) 2 ) 3 () 4 6)5 6 ()
11 (6) 12 ( 13 (0) 14 (6) 15 8 d) 9 10 (d)
21 ) 16 () 17 d) 18 (d) 19 (b) 20 ()
22 23 (a) 24 ( 25 26 (d)
31 (0) 32 ( 27 (a) 28 29 (a) 30 (d)
1t0 33 (a) 34 (6)35 a 36 ()
41 ( 42 (0 43 (o) 44 () 45 )
37 (6) 38 (a) 39 () 40 (6)
en 46 (6)47
51 0) 52 (d) 53 54 (6) 48 d) 49(6 50 d)
61 (a) 55 6) 56 6) 57 (d) 58 (6) 59
62 (6) 63 64 65 60 (a)
11 6) 72 (d) 73 ) 74 ()
66 )67 ) 68 69 70 (6)
75 (6) 76 () 78 (6) 79 (d) 80 (6)
81 d) 82 ( 83 (a) 84
91 85 6) 86 ( (d) 88
92 ( 93 ) 94 (6) 95 ( 89 )90 )
101 (6) 102 97 98 96 (d) 99 100
(6)103 (d)104 C105 (6)106
111 ( 112 ( 113 114 107 (d)108 (6) 109 ( 110
121 () 122 (b) 123 ) 124 (6115
125
116 6 117 (a)|118
( 126 ( 127 ) |128 (b) 119 (a) 120
(d)
(b)
131 d) 132 (6) 133 a) 134 () 129 (6)130
141 (d) 142 (a) 143 (6) 144 ( 135 ( 136 (6)137 (b)
145 ) 146 (6) 147 (6)138
(| 148
139 (d) 140 (b)
(a) 149 (b) 150 (C)