1. From the information given below calculate Debt service coverage Ratio-” Net profit after interest and Tax Rs. 40000 Depreciation Rs. 5000 Rate of Income Tax 50% 10% Mortgage Debentures Rs. 60000. Fixed Interest Charges Rs. 6000 Debenture Redemption Fund Appropriation of Outstanding Debentures 10%.

2. In common size Balance Sheet analysis we evaluate-”

3. In Balance Sheet Audit Accounts are audited-”

4. Social Accounting means-”

5. In Need Hierarchy Theory of Abraham H. Maslow Self Actualisation needs are at level-”

6. Ploughing-back of profits means-”

7. \"I took the order for 5000 units at Rs. 50 each because I got more than the cost incurred to produce them said the Works Manager and produced the following figures— Particulars Before accepting the order After accepting the order Rs. Rs. Variable costs 250000 400000 Fixed costs 750000 851000 Total costs 1000000 1251000 Cost/unit 40 41•70 Analyse the above figures and the decision taken. Acceptance of this offer has

8. The number of subordinates a superior can effectively handle is called-”

9. Among the following which is not an error of commission ?

10. The following data are provided to you. Fixed cost - Rs. 20000; Selling price per unit - Rs. 25 Variable cost per unit - Rs. 20. Find out selling price per unit if B.E.P. is brought down to 2000 units.

11. Depletion method of depreciation is used in case of-”

12. Accounting for Intangible Assets are related to-”

13. The Section 80A of the Companies-™ Act is related with the redemption of-”

14. Rate of Gross Profit on cost is 25%. Total sales is Rs. 100000 and Average Stock is Rs. 160000. Stock Turnover Ratio will be-”

15. To appoint new auditor in place of retiring auditor to adopt the procedure which section of Companies-™ Act 1956 is applicable ?

16. Recording of capital contributed by the owner as liability ensures the adherence of principle of-”

17. The present World Economic Depression first of all started from which country ?

18. The following information is obtained from the records of K Co. Ltd.-” Sales (100000 units) Rs. 100000 Variable cost Rs. 40000 Fixed cost Rs. 30000 Find out margin of safety.

19. Increase in fixed asset due to purchase is-”

20. A company has a separate legal existence from its members. This principle was first laid down in case of-”

21. The following data relates to manufacturing company for the year 2006-07-” Net Profit as per P & L A/c-”Rs. 240000; Depreciation-”Rs. 80000; Goodwill written-off-”Rs. 40000 Profit on Sale of Fixed Assets-”Rs. 16000 Proposed Dividend-”Rs. 96000. The fund from operation would be-”

22. -œA body of persons elected or appointed to meet on an organised basis for the discussion and dealing of matters brought before it.- It is called-”

23. -˜Carrot and Stick-™ principle is given in Theory-”

24. A meeting of the shareholders held only once during the life time of the company is known as-”

25. For calling the Extraordinary General Meeting a clear notice of -¦-¦-¦ days must be given to all the members.