1. Under net assets value method value of shares depends on _____

• Net assets available to equity shareholders
• Net assets available to debenture holders
• Net assets available to preference shareholders
• Total Assets

2. Amalgamation is governed by _____

• AS 14
• AS 3
• AS 21
• AS 32

3. Goodwill is an _____ asset

• Intangible
• Tangible
• Current
• Quick

4. Balance of capital reduction is transferred to _____

• Security premium
• Capital reserve
• Share capital
• Profit and loss account

5. Installment is equal to _____

• Principle + interest
• Principle – interest
• Cash price + interest
• Cash price – down payment

6. Factoring deals with _____

• Management of debtors
• Borrowing from banks
• Borrowing against bills of exchange
• Payment of creditors

7._____ is the amount paid at the time of taking delivery of goods

• Instalment
• Principal
• Down payment
• Cash price

8. Hire purchase price = cash price + _____

• Instalment
• Down payment
• Interest
• Principal

9. Increased EPS is the benefit of ____

• Business valuation
• Corporate account
• Corporate restructuring
• None of the above

10. Which of the following is not an example of short term finance?

• Bank overdraft
• Cash credit
• Bills discounting
• Debentures