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MIDTERM IN FINANCIAL MANAGEMENT

Total questions: 50

Worksheet time: 24mins

Name
Class
Date
1.

What is the goal of strategic financial management?

a)

To maximize the market value of a company and achieve planned objectives

b)

To fluctuate the market value of a company and confuse planned objectives

c)

To minimize the market value of a company and avoid planned objectives

d)

To ignore the market value of a company and not achieve planned objectives

2.

What is the process of evaluating the amount of money necessary and determining the competition known as?

a)

Finance Functions

b)

Financial Management

c)

Financial Planning

d)

Role of Financial Manager

3.

What is the main function of a financial manager related to understanding capital markets?

a)

Clear understanding of risks associated with trading stocks and debentures

b)

Clear understanding of risks associated with investing in real estate

c)

Clear understanding of risks associated with starting a new business

d)

Clear understanding of risks associated with international trade

4.

What is the importance of financial planning related to maintaining financial stability?

a)

By keeping a fair balance between outflow and inflow of cash

b)

By keeping a high outflow of cash and a low inflow of cash

c)

By increasing the outflow of cash and decreasing the inflow of cash

d)

By decreasing the outflow of cash and increasing the inflow of cash

5.

What is the role of financial manager in relation to raising funds?

a)

To ensure enough cash and liquidity to meet business obligations

b)

To invest all funds in risky ventures

c)

To avoid raising any funds for the business

d)

To keep all funds in a savings account

6.

What is the process of managing the finances of a company to meet its strategic goals known as?

a)

Role of Financial Manager

b)

Finance Functions

c)

Financial Planning

d)

Financial Strategy

7.

What is the objective of financial planning related to determining capital requirements?

a)

To consider both short-term and long-term capital requirements

b)

To only consider short-term capital requirements

c)

To only consider long-term capital requirements

d)

To ignore capital requirements

8.

What is the importance of financial planning related to the development of growth and expansion plans?

a)

To aid in the development of growth and expansion plans

b)

To hinder the development of growth and expansion plans

c)

To ignore the development of growth and expansion plans

d)

To delay the development of growth and expansion plans

9.

What is the main function of a financial manager related to profit planning?

a)

To ignore a company's profits

b)

To waste a company's profits

c)

To hide a company's profits

d)

To ensure the proper use of a company's profits

10.

What is the role of financial manager in relation to allocation of funds?

a)

To allocate funds in such a manner that they are optimally used

b)

To allocate funds randomly without any plan

c)

To not allocate any funds

d)

To allocate all funds to a single project

11.

Risk management:

a)

Helps identify and mitigate financial risks

b)

Protects a company's assets

c)

Reduces the company's exposure to risk

d)

All of the above

12.

Cash flow management:

a)

Ensures adequate liquidity to meet short-term obligations

b)

Manages working capital

c)

Invests surplus funds effectively

d)

All of the above

13.

Which of the following is not a key aspect of financial management?

a)

Financial planning and budgeting

b)

Capital budgeting

c)

Risk management

d)

Financial analysis and reporting

e)

Marketing

14.

The primary goal of financial management is to:

a)

Maximize shareholder wealth

b)

Minimize costs

c)

Increase sales

d)

Improve efficiency

e)

All of the above

15.

The time value of money concept recognizes that:

a)

Money today is worth more than the same amount in the future

b)

Money in the future is worth more than the same amount today

c)

The value of money is constant over time

d)

The value of money is determined by inflation

e)

None of the above

16.

Financial ratios are used to:

a)

Provide insights into a company's liquidity, profitability, efficiency, and solvency

b)

Aid in decision-making and performance evaluation

c)

Track a company's financial performance over time

d)

All of the above

17.

Financial markets are:

a)

Places where financial instruments are bought and sold

b)

Institutions that facilitate the buying and selling of financial instruments

c)

Both of the above

d)

Neither of the above

18.

Financial analysis and reporting:

a)

Provides insights into a company's financial health, performance, and profitability

b)

Helps investors make informed investment decisions

c)

Both of the above

d)

Neither of the above

19.

Financial management is essential for businesses because it:

a)

Enables efficient allocation of resources and strategic decision-making

b)

Enhances financial performance and profitability

c)

Helps attract investors and secure external funding

d)

Assists in managing financial risks and uncertainties

e)

All of the above

20.

 The company uses this account when it reports sales of goods, generally under cost of goods sold in the income statement.

a)

Balance sheet

b)

Assets

c)

Current Liabilities

21.

This means planning, organizing, directing and controlling the financial activities such as procurement and utilization of funds of the enterprise. It means applying general management principles to financial resources of the enterprise.

a)

Capital structure

b)

Investment

c)

Financial Decision

d)

Financial management

22.

Is an ongoing process that will reduce your stress about money, support your current needs and help you build a nest egg for your long-term goals, like retirement. Financial planning is important because it allows you to make the most of your assets, and helps ensure you meet your future goals.

a)

Budgeting

b)

Financial Planning

c)

Financing

d)

Financial management

23.

one of the three fundamental financial statements and is key to both financial modeling and accounting.

a)

Management

b)

Assets

c)

Balance Sheet

d)

Equity

24.

 Is a tool to help you record the flow of your company’s money and examine your financial condition.

a)

Management System

b)

Financial System

c)

Accounting System

d)

Financial Management System

25.

This is the total amount of net income the company decides to keep.

a)

Retained Income

b)

Financial Income

c)

Management Income

d)

Shareholder equity

26.

The most liquid of all assets, cash, appears on the first line of the balance sheet.

27.

what did you call this?

a)

Marketing sheet

b)

Financial sheet

c)

Financial marketing sheet

d)

balance Sheet

28.

According to International Accounting Standards(IAS 1) the objective of general purpose financial statements is to provide information about the financial position, financial performance, and cash flows of an entity that is useful to a wide range of users in making economic decisions.

a)

True

b)

False

29.

A report of a company's financial worth in terms of book value. It is broken into three parts to include a company’s assets, liabilities, and shareholders' equity.

a)

Balance Sheet

b)

Income Statement

c)

Cashflow Statement

d)

Statement of Changes in Equity

30.

Breaks down the revenue a company earns against the expenses involved in its business to provide a bottom line, net income profit or loss.

a)

Balance Sheet

b)

Income Statement

c)

Cashflow Statement

d)

Statement of Changes in Equity

31.

Stockholders' equity refers to the assets remaining in a business once all liabilities have been settled.

a)

True

b)

False

32.

A negative stockholders' equity may indicate an impending bankruptcy.

a)

True

b)

False

33.

Provides an overview of the company's cash flows from operating activities, investing activities, and financing activities.

a)

Cashflow Statement

b)

Balance Sheet

c)

Income Statement

d)

Statement of Changes in Equity

34.

Financial statement fraud is the manipulation of the information used to prepare the financial statements released to the public and financial institutions.

a)

True

b)

False

35.

Financial statement analysis is the process of analyzing a company's financial statements for decision-making purposes.

a)

True

b)

False

36.

A method of financial statement analysis in which each line item is listed as a percentage of a base figure within the statement.

a)

Vertical Analysis

b)

Horizontal Analysis

c)

Ratio Analysis

d)

Financial Benchmarking

37.

A financial statement analysis method which compare historical data, such as ratios, or line items, over a number of accounting periods.

a)

Vertical Analysis

b)

Horizontal Analysis

c)

Ratio Analysis

d)

Financial Benchmarking

38.

A ratio to determine the efficiency of managing assets in generating revenue.

a)

Asset utilization ratio

b)

Leverage ratio

c)

Liquidity ratio

d)

Profitability ratio

39.

A ratio that measures the amount of debt that a company uses to buy more assets. An excessive ratio increases the risk of failure, since it becomes more difficult to repay debt.

a)

Leverage Ratio

b)

Liquidity Ratio

c)

Profitability Ratio

d)

Utilization Ratio

40.

This ratio shows how well a company can convert its investment in assets into profits.

a)

Liquidity Ratio

b)

Asset Turn-over Ratio

c)

Return on Asset

d)

Profitability Ratio

41.

Benchmarking is the continuous process of measuring products, services, and practices against the toughest competitors or those companies recognized as industry leaders

a)

True

b)

False

42.

Profit or loss is defined as "the total of income less expenses, excluding the components of other comprehensive income".

a)

True

b)

False

43.

Current assets are assets that are except:

a)

expected to be realised in the entity's normal operating cycle

b)

held primarily for the purpose of trading

c)

expected to be realised within 12 months after the reporting period

d)

cash and cash equivalents (restricted).

44.

Current liabilities are those that are except:

a)

expected to be settled within the entity's normal operating cycle

b)

held for purpose of trading

c)

due to be settled beyond 12 months

d)

for which the entity does not have the right at the end of the reporting period to defer settlement beyond 12 months.

45.

The line items to be included on the face of the statement of financial position are except:

a)

property, plant and equipment

b)

inventories

c)

cash and cash equivalents

d)

revenue

46.

The following minimum line items must be presented in the profit or loss section except:

a)

revenue

b)

finance costs

c)

tax expense

d)

inventories

47.

a. The notes must to financial statements present information about the basis of preparation of the financial statements and the specific accounting policies used

b. The notes disclose any information required by IFRSs that is not presented elsewhere in the financial statements and

c. The notes provide additional information that is not presented elsewhere in the financial statements but is relevant to an understanding of any of them

a)

All statements are true

b)

All statements are false

c)

Only statement a is true

d)

Only statement b is true

48.

Several techniques are commonly used as part of financial statement analysis. Three of the most important techniques include horizontal analysis, vertical analysis, and ratio analysis.

a)

True

b)

False

49.

Financial management aims at

a)

ensuring availability of enough funds

b)

reducing the cost of funds procured

c)

effective deployment of funds

d)

all of the above

50.

A long term investment decision is called

a)

working capital decision

b)

capital budgeting decision

c)

financial decision

d)

dividend decision