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Planning of Tax which aims at reducing tax liability is known as:
(A) Tax Avoidance (B) Tax evasion

(C) Tax management (D) Tax Planning

Gift received by employee from employer is taxable under the head:
(ಸ) Income from house property (B) Income from salary

(C) Income from other sources (D) Exempted from tax

Weighted average cost of new or Incremental funds raised by a concern is known as:
(A) Average cost of capital (B) Marginal cost of capital
(C) Composite cost of capital (D) Normalised cost of capital

The relation of ordinary shares to preference shares capital and loan capital is known as:
(^) Capital gearing (B) Trading on equity
(C) Capitalisation (D) None of the above

The time period between the date when it pays its suppliers and the date it receives cash
from its customers is:

(^) Operating cycle (B) Average payment period

(C) Cash conversion cycle (D) Average inventory period
In ————— dividend policy a company will pay dividend only after undertaking all
investment opportunities:

(A) Stable dividend policy (B) Regular stock dividend policy

(C) Optimum dividend policy (D) Residual dividend policy

The curve which shows the different combinations of two-factor yielding the same total
product:

(A) 180-0080 (B) Iso-Quant
(C) Indifference curve (D) None of the above

Practice of setting prices at odd amount is known as:
(A) Peak load Pricing (B) Skimming Pricing
(C) Penetration Pricing (0) Psychological Pricing

5 130/2023
[P.T.0.]