Question19:-Herman Gundert belonged to which missionary movement ?
A:-CMS
B:-Basel Mission
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D:-Zenana Mission
Correct Answer:- Option-B
Question20:-Who was the author of the poem 'Ente Gurunathan' about Gandhiji ?
A:-Vallathol
B:-Ulloor
C:-Kumaran Asan
D:-Mannathu Padmanabhan
Correct Answer:- Option-A
Question21:-Which of the following statement is not correct in relation to reduction of share capital ?
A:-A special resolution must be passed for the reduction of share capital
B:-Reduction of capital is subject to confirmation by the court
C:-Articles of association must authorise the company to reduce its share capital
D:-None of the above
Correct Answer:- Option-D
Question22:-Which of the following statement is not correct in relation to redemption of preference shares ?
A:-Partly paid up preference shares cannot be redeemed
B:-Capital redemption reserve cannot be used for issuing bonus shares
C:-Premium on redemption of preference shares can be provided out of share premium account
D:-None of the above
Correct Answer:- Option-B
Question23:-Which one of the following transactions will affect the flow of fund (Fund flow statement) ?
A:-Cash sale of goods
B:-Goods sold on credit
C:-Machinery sold to a creditor to settle his account
D:-Providing depreciation for a fixed asset
Correct Answer:- Option-C
Question24:-Which among the following profit is taken to calculate the Earnings per share 7
A:-Earnings after paying interest, tax and dividend to preference shareholders
B:-Earnings after paying interest and tax, but before paying any type of dividend
C:-Earnings after paying interest, but before paying tax and any type of dividend
D:-Earnings before paying interest, tax and any type of dividend
Correct Answer:- Option-A
Question25:-Which of the following method is not used for the computation of Purchase consideration ?
A:-Ratio of exchange method
B:-Net asset method
C:-Net payment method
D:-None of the above
Correct Answer:- Option-D
Question26:-What is the value of stock if Current ratio is 2.5, Liquid ratio is 1.5 and Working capital is Rs. 30,000 ?
A:-10,000
B:-20,000
C:-30,000
D:-50,000
Correct Answer:- Option-B
Question27:-Which of the following is available for redemption of preference shares ?
A:-Security Premium Account
B:-Capital Redemption Reserve
:-Workmen's Compensation Fund
D:-None of the above
Correct Answer:- Option-C
Question28:-Which of the following cannot be used for issuing bonus shares ?
A:-Capital redemption Reserve
B:-Securities Premium collected in cash
C:-Capital reserve arising due to revaluation of assets
D:-Debenture Redemption Reserve after redemption of debentures