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CA foundation ch 1

Total questions: 76

Worksheet time: 38mins

Name
Class
Date
1.

The possibilities of inadequate profits or even losses due to uncertainties are known as

a)

Business Contingencies

b)

Business Risks

c)

Business Ventures

d)

Business Activity

2.

Name two broad categories of business activities

a)

Trade and Commerce

b)

Trade and Industry

c)

Industry and Commerce

d)

None of these

3.

Commerce includes activities relating to trade and ______ to trade

a)

Supporting

b)

Subsidiaries

c)

Auxiliaries

d)

Assistance

4.

Earning of profit is considered to be the subsidiary objective of the business.

a)

True

b)

False

5.

Transfer of interest exists in case of ______

a)

Profession

b)

Employment

c)

Business

d)

None of these

6.

Which of the following is not a part of non-economic activity?

a)

Patriotism

b)

Teaching

c)

Sentiment

d)

Sympathy

7.

Rendering of personalized expert service is a part of _____

a)

Business

b)

Profession

c)

Employment

d)

Global Firms

8.

The main purpose of economic activities is ______

a)

To earn less profit

b)

To provide free services

c)

To earn more and more profit

d)

To avoid loss

9.

Which of the following is an economic activity?

a)

Social activities

b)

Patriotic activities

c)

Profession

d)

Religious activities

10.

Which of the following is not a characteristic of business?

a)

economic activity

b)

regularity of dealing

c)

creation of utilities

d)

certainty of return

11.

Which of the following is not concerned with profession?

a)

specialized body of knowledge

b)

code of conduct

c)

transfer of interest

d)

formal training

12.

______ is an economic activity.

a)

Non-employment

b)

Employment

c)

Non-profit organization

d)

Charity

13.

"Business of traditional items has a high degree of risk than a business of fashionable items."

a)

True

b)

False

14.

Trade is an essential part of commerce. It refers to _____

a)

small business

b)

profession

c)

sale, transfer or exchange of goods

d)

services

15.

Which feature of a company states that the existence of a company is not affected by the coming and going of the members?

a)

Limited Liability

b)

Common Seal

c)

Separate Identity

d)

Perpetual Succession

16.

Tea is mainly produced in Assam; Cotton in Gujarat and Maharashtra; Jute in West Bengal and Orissa. But these goods are required for consumption in different parts of the country. For this purpose, _____ is very important.

a)

Advertising

b)

Insurance

c)

Banking

d)

Transportation

17.

Commerce provides the necessary link between ______ and ______

a)

Market and Distributor

b)

Producer and Retailer

c)

Producer and Consumer

d)

Primary and Secondary Industry

18.

_____ is used as a measure of efficiency.

a)

Innovation

b)

Productivity

c)

Employee Turnover

d)

All of these

19.

The best definition of a sole trader from of business organization is _____

a)

The business only employs one person.

b)

The business is owned by one person.

c)

The firm has a single customer.

d)

There is a single firm in the industry.

20.

One of the claimed advantages of a sole trader business is that ______

a)

Owners have limited liability.

b)

Shares can be sold to raise capital.

c)

Decisions and responsibilities can be shared.

d)

The owner has independence.

21.

One of the disadvantages of a sole trader business is that _____

a)

Capital is limited to owner's savings and bank loans.

b)

Decisions take too long to make.

c)

As they are government owned there is no profit motive.

d)

The owners may disagree.

22.

One of the advantages of a partnership form of business organization is that _____

a)

All partners have limited liability.

b)

Shares can be sold on stock exchange.

c)

The business survives the death of the partner.

d)

The business can make better decisions.

23.

Which of the following is Not a feature of private limited company?

a)

Shares can be issued to raise capital.

b)

Shares can be bought and sold on the Stock Exchange.

c)

All owners of the business have limited liability.

d)

The business continues after the death of shareholders.

24.

Which of the following statements best applies to a public limited company?

a)

It is owned by the government and it is in the public sector.

b)

It is owned by shareholders who can sell their shares on the Stock Exchange.

c)

It is quick and easy to set up with few legal formalities.

d)

Its accounts can be kept private and it received little coverage in the business.

25.

The main reason why the owners of many private limited companies convert into public limited companies is because ______.

a)

They do not want to remain in the private sector.

b)

They want to gain the benefits of limited liability.

c)

They want to keep the annual accounts secret.

d)

They want to raise additional capital to expand the business.

26.

One of the main drawbacks of many public limited companies is that:

a)

There can be a loss of control by the original owners as additional shares are sold.

b)

Firms in the public sector are often less efficient.

c)

If the company were to fail the shareholders could lose all of their assets.

d)

Workers have to be asked for their opinions before major decisions are taken.

27.

Which of the following statements about most public limited companies is true?

a)

They are owned and controlled by the workers.

b)

They are owned by the directors but controlled by the shareholders.

c)

They are owned by shareholders but controlled by directors.

d)

They are owned and controlled by the government

28.

One of the reasons for a business buying a franchise is because:

a)

It is always much cheaper than setting up a new business venture.

b)

There is complete control over important decisions.

c)

The business can use its own name in advertisements.

d)

The risks of failure are lower as it is buying a well-known business idea.

29.

One of the advantages to a business of selling a franchise is that:

a)

The business can expand more quickly.

b)

The franchisor owns all of the shops.

c)

The businesses buying the franchises are certain to be successful.

d)

The product sold in each shop will be different.

30.

What kind of business is best described by the following statements?

I am the only owner of my business.

I take all the risks of doing the business and keep all the profits.

a)

Partnership

b)

Cooperative

c)

Company

d)

Sole Proprietorship

31.

A form of business organization that is authorized to act as a legal entity regardless of the number of owners.

a)

Company

b)

Proprietorship

c)

Partnership

d)

Distributor

32.

What is a disadvantage of partnership?

a)

Ease of formation

b)

Owners share responsibilities

c)

Limited liability

d)

Possibility of conflicts

33.

What is the advantage of a company?

a)

Minimal government regulation

b)

Limited liability

c)

Short life span

d)

Has one owner

34.

What are the disadvantages of a partnership?

a)

Partnership must be reorganized if one partner quits

b)

Partners share unlimited liability

c)

Partners may not get along

d)

All of these are correct

35.

"Companies do not continue when shareholders sell stock."

a)

True

b)

False

36.

Owned by many people but treated by law as one person ______

a)

Partnership

b)

Cooperative

c)

Company

d)

Sole proprietorship

37.

Which of the following does not characterize business activity?

a)

Production of goods and services

b)

Presence of risk

c)

Sale or exchange of goods and services

d)

Salary or wages

38.

Which of the following cannot be classified as an auxiliary to trade?

a)

Mining

b)

Insurance

c)

Warehousing

d)

Transport

39.

The occupation in which people work for others and get remunerated in return is known as ______

a)

Business

b)

Profession

c)

Employment

d)

None

40.

Which of the following cannot be classified as an objective of business?

a)

Investment

b)

Productivity

c)

Innovation

d)

Profit Earning

41.

Business risk is not likely to arise due to ______

a)

Changes in government policy

b)

Good management

c)

Employee dishonesty

d)

Power failure

42.

Which of the following is false?

a)

A private company is treated as a public company when it is a subsidiary of public company.

b)

Hindu Succession Act, 1956 deals with HUF.

c)

There is no effective control in HUF.

d)

Partnership is registered under Indian Partnership Act, 1932.

43.

It is not compulsory to register limited liability partnership.

a)

True

b)

False

44.

There is restriction on transfer of shares in a private limited company.

a)

True

b)

False

45.

Everyone is one way or the other affected by business because:

a)

People work in a business environment

b)

People buy goods produced by businesses

c)

Business caters to demands of the customers

d)

All of the above

46.

Which of the following is not a hard commodity?

(Hard commodity is the one which is mined or extracted)

a)

Gold

b)

Rubber

c)

Oil

d)

Pork

47.

Which of the following is not a soft commodity?

(Soft commodities are agricultural products or livestock)

a)

Diamond

b)

Wheat

c)

Sugar

d)

Corn

48.

Which of the following is a stakeholder of a company?

a)

Society

b)

Suppliers

c)

Supporting organizations

d)

All of the above

49.

Which of the following is not an economic objective of the firm?

a)

Sales growth

b)

Improvement in market share

c)

Profits and return on investment

d)

Conservation of natural resources

50.

Which of the following statements describes the best Joint Hindu/ Hindu Undivided Family(HUF) business?

a)

It is a form of business particular to and recognized as such in India

b)

Every family business is in fact an HUF business

c)

In HUF, there is family involvement in business

d)

Either a or c

51.

Which of the following statements does not comprise economic activity?

a)

Sale of old furniture by a household for a profit

b)

A carpenter made furniture for its domestic use

c)

Steel furniture industry

d)

Domestic appliances industry

52.

Trading implies buying for the purposes of selling. Applying this criterion, tell which of the following activities would not qualify as trading?

a)

Purchase of goods in bulk quantity from the manufacturer and sale in small quantities to the retailers

b)

Buying from the wholesaler and selling it to the consumers.

c)

Buying from the retailer for self-consumption

d)

Purchase of raw materials from the suppliers for further processing in the factory

53.

Sustainable develoment/ businesses imply:

a)

Consistent economic performance

b)

Attention to social problems

c)

Harmony with nature

d)

All of the above

54.

Which of the following statements characterizes the best non-economic activities?

a)

Non-economic activities do not require any investment of resources

b)

These activities do not entail any operational costs

c)

These activities are undertaken by ascetics

d)

The underlying purpose of these activities is not earning of a livelihood but social, psychological or spiritual satisfaction

55.

The Indian Companies Act provides for the registration of:

a)

Private limited and public company

b)

One person company and small company

c)

Dormant or defunct company

d)

All of the above

56.

There cannot be partnership between:

a)

Natural persons

b)

Partnership firms

c)

Artificial persons

d)

Any combination of natural and artificial persons

57.

HUF cannot comprise members of a:

a)

Hindu and Sikh family

b)

Parsi family

c)

Buddhist family

d)

Muslim family

58.

An HUF is a body corporate.

a)

True

b)

False

59.

A public company is exempted from constituting certain mandatory committees of the board of directors.

a)

True

b)

False

60.

The feature of limited liability for business owings is a principal advantage of the corporate form of organization.

a)

True

b)

False

61.

A shareholder cannot be personally held liable for the acts of the company even if he holds virtually the entire share capital.

a)

True

b)

False

62.

Which of the following is false?

a)

The written agreement which specifies the terms and conditions that govern the partnership is called partnership deed.

b)

A private company needs to have 3 directors as against 2 in case of public.

c)

Sole propritorship is the most preferred form of organization as far as flexibility is concerned.

d)

Company the most preferred form of organization as far as availability of capital is concerned.

63.

Which of the following is false?

a)

No minimum qualification is required for doing business.

b)

There is no separate legal identity i.e owner and business are the same in sole proprietorship.

c)

In sole proprietorship, liability of the owner is unlimited.

d)

Cooperative society is considered most suitable from the point of view of investors.

64.

There are restrictions on loans for private limited company.

a)

True

b)

False

65.

Which of the following is false?

a)

Company is preferred if professional services are required.

b)

In partnership, members are jointly as well as individually liable for payment of debts.

c)

A company can buy and sell properties, enter contracts, sue and can be sued in its own name.

d)

A partnership business comes into existence only through partnership act.

66.

In today's world, both earning of income as well as its _____ has increasingly become dependent on business and commerce.

a)

Savings

b)

Spending

c)

Investment

d)

All of these

67.

Which of the following is an advantage of partnership over sole proprietorship?

a)

More capital

b)

Varied managerial skills

c)

Sharing of risks

d)

All of the above

68.

Which form of business organization is preferred on the basis of cost and ease of formation?

a)

Partnership

b)

Sole Proprietorship

c)

Cooperative Society

d)

Company

69.

Which form of business organization is best suited if the business needs a permanent structure?

a)

Partnership

b)

Sole Proprietorship

c)

Cooperative Society

d)

Company

70.

Which economic activity involves no risk?

a)

Business

b)

Profession

c)

Employment

d)

All are same

71.

Transfer of interest is possible in case of which economic activity?

a)

Business

b)

Profession

c)

Employment

d)

All are same

72.

Give an example which is non-economic at one point and economic on the other? Pick the odd one out.

a)

A lawyer fighting case of his clients and lawyer fighting his own son.

b)

A doctor treating patients in his own clinic and in the hospital where he is employed.

c)

A teacher teaching in a school and the same teacher teaching her own son.

d)

A CA auditing his client's firm and a CA auditing his father's firm.

73.

How can business firms increase their productivity?

a)

By increasing sales volume

b)

By giving more salary to employees

c)

By the best use of available resources

d)

None of these

74.

Factors that can lead to closure of sole proprietor business are:

a)

Death

b)

Insanity

c)

Insolvency

d)

All of these

75.

What are the basic requirements for the formation of a Hindu Undivided Family business?

a)

At least three members and ancestral property.

b)

At least two friends and ancestral property.

c)

At least two members and rural property.

d)

At least two members and ancestral property.

76.

Which of the following is true?

a)

In LLP, the liability of at least one partner is limited.

b)

In HUF, the coparceners are unrelated to karta.

c)

A public company can have unlimited shareholders.

d)

The liability of the members of a private company is unlimited.