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AC C11 - Equity

Total questions: 15

Worksheet time: 8mins

Name
Class
Date
1.

Dividend on equity shares payable on priority basis.

a)

true

b)

false

2.

Preference shares are paid dividend after paying dividend to equity shares.

a)

true

b)

false

3.

It refers to the owner’s claim to the assets of the business

a)

Accounting

b)

Assets

c)

Liabilities

d)

Owner's Equity

4.
What are stocks?
a)
Shares of ownership in a corporation.
b)
Shares of trading in a corporation.
c)
Bonds with potential to make money.
d)
Bonds that are traded.
5.
Why do companies issue stocks?
a)
To create and investment opportunity into other businesses.
b)
To increase employee cooperation and an operating level.
c)
To be traded individually
d)
To raise money for economic investment and to fund operating costs.
6.

The return of a share holder is

a)

Rate of interest

b)

Dividend

c)

Discount rate

d)

Discount value

7.

Which of the following is not a characteristic of the corporate form of organization?

a)

Separate legal existence

b)

Unlimited liability for shareholders

c)

Easy transferability of ownership interests

d)

Ability to obtain large amounts of capital easily

8.

Which of the following best describes retained earnings?

a)

Cash available for dividends.

b)

The amount initially invested in the business by stockholders.

c)

Cash available for expansion and growth.

d)

Income that has been reinvested in the business rather than distributed as dividends to stockholders.

9.

A Co. has issued 6,000 equity shares of $10 each at par and called up amount $6 per share. The remaining part of capital is termed as

a)

Called up Capital

b)

Paid up Capital

c)

Uncalled Capital

d)

Subscribed Capital

10.

Preference shareholders have

a)

Preferential right as to dividend only

b)

Preferential right in the management

c)

Preferential write as to repayment of capital at the time of liquidation of the company

d)

Preferential right as to dividend and repayment of capital at the time of liquidation of a company

11.

Which shareholders are returned their capital after some specified time

a)

Redeemable preference shares

b)

Irredeemable preference shares

c)

Cumulative preference shares

d)

Participating preference shares

12.

Bonus Shares are

a)

Fully paid shares issued by the company.

b)

Shares issued to the existing shareholders in proportion to existing shares they hold

c)

Shares issued free of cost

d)

All of the above

13.

The shares which are so offered to the ______ are called ‘Right Shares’

a)

new shareholders

b)

existing debentureholders

c)

existing shareholders.

14.

To whom dividend is given at a fixed rate in a company?

a)

To Equity shareholder

b)

To Preference shareholder

c)

To Debenture Holder

d)

To Promoter

15.

The bonus issue is made out of free reserves built out of the genuine profits or shares premium collected in case only.

a)

True

b)

False