wayground logo

Free Printable Worksheets

Font size

S
M
L
XL
Worksheets

CA Inter C- 6 Cost of Capital

Total questions: 15

Worksheet time: 15mins

Name
Class
Date
1.

What is Ke (Cost of Equity) in Q 1 (i)

a)

1.00 %

b)

0.10 %

c)

10 %

d)

None of these

2.

What is Kd (Cost of Debenture) in Q 1 (i)

a)

6.05 %

b)

6.5 %

c)

0.650 %

d)

None of these

3.

What is Kp (Cost of Preference Shares) in Q 1 (i)

a)

115.00 %

b)

15.50 %

c)

11.50 %

d)

None of these

4.

What is WACC(Weighted Cost of Capital) in Q 1 (i)

a)

9.28 %

b)

8.29 %

c)

0.928 %

d)

None of these

5.

What is Ke (Cost of Equity) in Q 1 (ii)

a)

0.12750 %

b)

127.5 %

c)

12.75 %

d)

None of these

6.

What is Kd (Cost of 12 % Debenture) in Q 1 (ii)

a)

6.5 %

b)

7.8 %

c)

0.780 %

d)

None of these

7.

What is Wp (Weight of Preference Shares) in Q 1 (i)

a)

0.167

b)

0.146

c)

11.50 %

d)

None of these

8.

What is WACC(Weighted Cost of Capital) in Q 1 (ii)

a)

10.32 %

b)

9.28 %

c)

0.928 %

d)

None of these

9.

Correct cost of capital helps in the following decision making :

a)

Evaluation of Investment options

b)

Financing Decision

c)

Designing of optimum credit policy

d)

All the three

10.

Five years ago, sona Limited issued 12 % irredeemable debentures at Rs. 103, at Rs. 3 premium to their par value of Rs. 100. The current market price of these debentures is Rs. 94. If the company pays corporate tax at a rate of 35 %, calculate its current cost of debenture capital ?

a)

7.57 %

b)

8.30 %

c)

12 %

d)

None of these

11.

A company issued 10,000, 10% Debentures of Rs. 100 each on 1.4.2020 to be matured on 1.4.2025. The company wants to know the current cost of its existing debt and the market price of the debenture is Rs. 80. Compute the cost of existing debenture assuming 35 % tax rate using NPV Method or IRR Method

a)

Around 12.21 %

b)

Around 14.21 %

c)

Around 9.21 %

d)

None of these

12.

RBML is proposing to sell a 5 years bond of Rs. 5000 at 8 % of interest p.a. The bond amount will be amortised equally over its life. Calculate the bond’s present value for an investor if he expects a minimum rate of return of 6 % ?

a)

Approx Rs. 5226

b)

Approx Rs. 5263

c)

Approx Rs. 5622

d)

None of these

13.

Calculate the cost of equity capital of H Ltd, whose risk free rate of return equals 10 %. The firm’s beta equals 1.75 and the return on the market portfolio equals to 15 % .

a)

17.875 %

b)

18.75 %

c)

15.75 %

d)

None of these

14.

Cost of equity of a company is 20 %. Rate of floatation cost is 5 %. Rate of personal income tax is 30 %. Calculate cost of retain earning ?

a)

21 %

b)

26 %

c)

14.7 %

d)

13.3 %

15.

Which of the following is not an assumption of the Capital Asset Pricing Model (CAPM)

a)

The Capital Market is efficient

b)

Investors lend or borrow at a risk free rate of return

c)

Investors do not have the same expectations about the risk and return

d)

Investor’s decisions are based on a single time period