An increase in the discount rate will Compensate for reduce risk. Have no effect on the net present value. Increase the present value of future cash flows. Reduce the present value of future cash flows.

Total wages under Halsey Plan = Total wages under Rowan Plan, if Time Taken = Time Saved Time Allowed > Time Saved Time Allowed = Time Saved None of These

Capital Rs. 30,000; Liabilities Rs. 10,000. Assets will be Rs.10,000 Rs.20,000 Rs.30,000 Rs.40,000

Which of the following is the final stage of decision-making process? Evaluate results Identify options Desired outcome Implement an action plan

Which of the following discount not consider in a Journal? Trade discount All of these Spot discount Cash discount

A cost is A sacrifice All of the above Measurement of consumption of resources Release of something of value

Debtors mean: Amount owing by owners Amount owing by outsiders Amount owing by investors Amount owing by customers

Accounting cycle is  To prepare up to Trial Balance To record the journals To post journal into ledger From recording transactions to preparation of final accounts

The Internal Rate of Return (IRR) is determined where The NPV is Nil The NPV is Negative The NPV is Positive The PI is Positive

Users of accounting information are Owners Lenders Customers All of the above

Prime cost means Direct materials Direct materials and direct labor Direct labor Direct materials, direct labor and direct expense

Management is a  Science Arts Commerce Both Science and Arts

Bad Debts are actually a type of Asset Income Liability Loss

If variable cost is 650% and Fixed cost is Rs.40,000 then BEP sale is Rs.10,000 Rs.66,667 None of these Rs.1,00,000

Which method of capital budgeting focuses on liquidity of a project? Accounting Rate of Return Net Present Value Profitability Index Pay Back Period

Which of the following techniques does not take into account the time value of money? Internal rate of return method Discounted cash payback method Net present value method ARR