1. Which of the following is NOT a part of micro 8.

Revenue from sale of products, ordinarily is

environment reported as part of the earning in the period
1. Suppliers 2. Customers when:
3. Competitors 4. Technology 1. The sale is made
2. The cash is collected
2. Which environment shapes the attitudes of 3. The products are manufactured
human beings, though there may be great 4. The profit is computed
diversity in its impact?

1. The Political Environment 9. Which of the following is correct to compute

2. International Environment Labour Mix Variance (LMV)?
3. The Socio-Cultural Environment
4. The Economic Environment 1. LMV = Actual rate (Revised Std. time-Actual
time)
3. Which of the following is the apex decision- 2. LMV Actual time (Std. Rate-Actual rate)
making body of WTO? 3. LMV Std. Rate (Revised Std. time - Actual
1. General Council 2. Executive Council time)
3. Ministerial Conference 4. TRIMS 4. LMV Std. time (Actual rate - Std. Rate)

4. Who among the following has given this 10. Calculate Debt Service coverage ratio from
definition of CSR? "Wealth created from society the following data:-
has to be ploughed back into society." Net profit before interest and Tax ₹ 50,000
1. Milton 2. Henry Ford 10% Debenture (payable in 10 years in equal
3. Mahatma Gandhi 4. Kay and Silberston instalments) ₹ 1,00,000 Tax rate is 50%

12. A company has Return on Assets (ROA) of 2. 1.67

10% and profit margin of 2%. Compute the total
assets turnover. 11. Which of the following section of Companies
1.2.5% 2.5% 3.7.5% 4.10% Act, 2013 deals with amalgamation, absorption
and reconstruction? Wrong
5. The effect of exchange rate fluctuations on a
firm's future cost and revenues is termed as:- 1. Section 139 2. Section 219
1. Transaction Exposure 3. Section 319 4. Section 391
2. Translation Exposure
3. Accounting Exposure [Link] of the following is not a feature of
4. Operating Exposure capitalist economy?
6 .The Bretton Woods monetary system was 1. Right of private property
based on the fixed rate monetary system. It 2. Freedom of choice to consumers
lasted between the years: 3. Government Interference
4. High level of competition
1. 1946 Το 1974 2. 1944 Το 1974
3. 1940 Το 1974 4. 1944 Το 1971 14. The supply function is given as q = - 100 +
10p Find the elasticity of supply (Es) using the
7. The profit volume ratio of a company is 50% point method, when price is ₹ 15.
and the margin of safety is 40%. Calculate net-
profit if the sales volume is ₹ 1,00,000. 1. Es = 2 2. Es = 3 3. Es = 3.5 4. Es = 4

3. 20,000
15. The price of one kg of tea is 30. At this price 5 19. What is the valuation formula based on the
kg of tea is demanded. If the price of coffee rises Walter's model if
from 25 to 35 per kg, the quantity demanded of
tea rises from 5 kg to 8 kg. Find the cross price P: Price per equity share
elasticity of tea. D: Dividend per share
E: Earnings per share
1. (+) 0.5 2. (+) 1.0 3. (+) 1.5 4.(-) 1.8 r: Rate of return on investment
k: Cost of equity
16. According to Dividend Growth Model, the
cost of Equity is equal to: 1.p_D+(E-k)/r г 2.p_E+(D-E)r/k k
3.p_D+(E-D)r/k k 4. pE+(E-D)r/k k
1. Retained Earning + Dividend yield
2. Dividend yield + Expected Growth in [Link] will be the dividend per share of Rohtas
Dividend Industries for the year 2024 given the following
3. Retained Earning + Expected Growth in information about the company?
Dividend EPS for 2024 =₹3 DPS for 2023 = 1.2
4. Dividend yield + Intrinsic value Target Payout Ratio = 0.6
Adjustment Rate = 20.7
17. The management of Vibgyor Fabrics
subscribes to the NOI approach and believes that 2. ₹1.62
its cost of debt and overall cost of capital will
remain at 9% and 12% respectively. If 21. Which of the following is the pre-condition
the debt-equity ratio is 0.8, what is the cost of for applying Chi-square test?
equity? 1. Data should not be presented in percentage
3. 14.4% or ratio form.

18. According to Proposition II of Modigliani- 2. The sample should consists of at least 100
Miller theory of capital structure, which of the observations.
following statement is true?
3. The sample should not be drawn randomly.
1. Financial Leverage has no effect on the wealth
of shareholders. 4. All the individual observations in a sample
should not be independent.
2. Financial Leverage increases with wealth of
shareholders.
22.A firm wants to launch a new brand of
3. Rate of return expected by shareholders television and refrigerator. The firm conducted a
increases with the increase in equity financing. survey and found that 60% of the households
have television, 65% have a refrigerator and
4. Rate of return expected by shareholders 35%, both a television and a refrigerator. If a
increases with financial leverage household is randomly selected, what is the
probability that the household has either a
[Link] made not only from inside the television or refrigerator?
company but from groups outside the 2.0.90
organisation is known as:

1.360-Degree Feedback 27. Which of the following means management

2. 720-Degree Feedback should promote a team-spirit of unity and
3. Performance Appraisal harmony among employees?
4. MBO
1. Unity of Command 2. Unity of Direction
3. Scalar chain 4. Espirit De Corps
[Link] the number of trials (n) is large but the 30. An appeal that elaborate on a non-product
probability of success (p) is small, Binomial related benefit or image and attempts to induce
probability distribution can be approximated emotional responses from consumers is called:
using:
1. Physiological Appeals
1. Normal Distribution 2. Informational Appeal
2. Hypergeometric Distribution 3. Sociological Appeal
3. Poisson Distribution 4. Transformational Appeal
4. Bernoulli Distribution
31. Nicosia Model of consumer behaviour is
24. The distribution of data which has a long left divided into four major fields, which of the
tail is known as: following is the third field under this model?
1. Positively skewed distribution
2. Negatively skewed distribution 1. Feedback
3. Symmetrical distribution 2. Act of purchase
4. Mesokurtic distribution 3. Firm's and consumer's attributes
4. Search and evaluation

26. In the context of an organisation, the process

of making subordinates to act in a desired 33. A company prices one litre bottle of its
manner to achieve certain organisational goals is mineral water at ₹ 20/-but 100 ml of the same
known as: water in a moisturizer spray for ₹ 50/-. This is
1. Employee participation 2. Co-partnership an example of which one of the following pricing
3. Affiliation 4. Motivation practices?

28. Which organisational structure promotes 1. Customer-Segment Pricing

control and co-ordination within a department 2. Image Pricing
because of similarity in the tasks being 3. Product-form Pricing
performed? 4. Mark-up Pricing

1. Divisional Structure 34. The authentication to be affected by use of

2. Functional Structure asymmetric crypto system and hash function is
3. Formal Structure known as:
4. Matrix Structure 1. E-commerce 2. Virtual signature
3. Digital signature 4. E-verification
[Link] organisation violates which of the
following management principles? 38. Which of the following is the most frequently
1. Span of Management held meeting of a company?
2. Scalar Chain 1. Statutory Meeting 2. AGM Meeting
3. Unity of Direction 3. Class Meeting 4. Director's Meeting
4. Unity of Command
35. What is the privilege of a holder in due
32. Providing a total package of related goods course?
and services to solve a customer's needs is 1. The right to cancel the instrument at any time.
called: 2. Instrument cleansing of all defects.
3. Exemption from legal obligations.
1. Complete Selling 2. Conglomerate Selling 4. Unrestricted transfer of the instrument.
3. Wholesale Selling 4. Systems Selling
36. "Fiduciary relationship" is a relationship [Link] the following stages of investigation
based on: in proper sequence.
A. Plan work to be done and timing.
1. Legal obligations B. Obtain instructions from the client and
2. Absolute trust and reliance prepare terms of reference.
3. Trade relation C. Make necessary calculation to eliminate
4. Monetary benefits inconsistencies.
D. Collect necessary information and documents.
[Link] is the time limit within which an E. Formulate conclusions/ analysis of findings.
information is to be provided regarding the life 3. B. A. D, C, E
and liberty of a person under RTI Act, 2005?
[Link] the steps of Capital Budgeting
1. 30 days 2. 60 days Process in correct sequence.
3. 24 hours 4. 48 hours
A. Preparation of Capital Budget and
Appropriation
39. Compute the tax liability under default tax B. Performance Review
regime of Mr. X (35 year), having total income of C. Assembling of Investment proposals
51,75,000 for the assessment year 2024-25. D. Identification of Investment opportunities
Assume that his total income comprises salary, E. Decision Making
income from house property and interest on 1. D, C, E, A, В
fixed deposit:

1. 13,75,000 2. 13,77,750 [Link] the steps of research process in the

3. 14,30,000 4. 14.75,000 correct logical order.
A. Formulate a research question
[Link] tax planning strategies used by B. Literature review
multinational enterprises that exploit gaps and C. Collect data
mismatches in tax rules to avoid paying tax is D. Develop a research plan
known as: E. Interpret the result
2. A, B, D, C, E
1. AEPS 2. BEPS 3. EBPS 4. CEPS

[Link] the following strategic decisions in [Link] the following steps of sampling
international business in proper sequence. design process in correct order.
A. Sampling frame must be determined
A. Market Selection Decision B. Target population should be defined according
B. International Business Decision to objective
C. Entry and Operating Decision C. Sampling process must be effectively executed
D. International organisation & HR Decisions D. Selecting a sampling technique
E. Marketing Mix Decision E. Number of elements to be included in the
study must be carefully determined.
3. B. A. C. E. D
4. B. A. D, E. C
[Link] of the following are included under
EPRG framework of internationalisation? [Link] the following steps of securitisation
in a correct sequence.
A. Ecocentrism B. Ethnocentrism A. Forming SPV B. Transfer to SPV
C. Polycentrism D. Regio centrism C. Credit Enhancement D. Seasoning
E. Geocentrism E. Issuance of securities
1. B, C, D & E Only
3. D. C. A. B. E
[Link] the correct sequence of the steps [Link] the following process of
involved in the process of hypothesis testing incorporation of a new LLP in proper sequence.

A. Setting the null and alternative hypothesis A. Reserve LLP name

B. Setting the level of significance B. Procure Digital Signature Certificate
C. Determining the appropriate statistical test C. Prepare documents for incorporation of LLP
D. Setting the decision rule D. LLP incorporation and DIN Application
E. Analysing the collected data E. Drafting and Filling LLP Agreement
3. A. C, B, D, E F. Apply for PAN and TAN

3. B, A, C, D, F, E
[Link] the following anti-dumping process
in proper sequence. [Link] liquidator after realizing the assets of the
A. Initiation company should distribute the proceeds among
B. Preliminary screening below mentioned claimants in which order?
C. Rejection under deminimise, unsubstantiated A. Liquidator's remuneration and cost of
information etc. expenses of winding up.
D. Exporting country allowed to modify practice. B. Legal charges
E. Preliminary findings followed by final finding C. Claims of secured creditors
and measures. D. Preferential creditors and creditors secured
by floating charges
1. B, C, A, D, E E. Unsecured creditors

[Link] the following steps involved in the 2. B, A, C, D. E

process of IPO issue in correct order.
53. Arrange the online registration process of a
A. Verification by SEBI new private limited company in proper
B. Hiring an under writer sequence.
C. Registration for IPO
D. Pricing of IPO A. Select and Reserve Company Name
E. Allotment of shares B. Acquire DIN & DSC of promoters
C. Draft Memorandum and Articles of Association
4. B. C. A. D. E D. Get Company Registration Certificate
E. File SPICE+ Applicaiton
[Link] the following new product planning
process in proper sequence. 3. B. A, C, E, D
A. Idea screening
B. Idea generation [Link] the following forums in correct
C. Concept Development and testing sequence of first appeal to final appeal by an
D. Market strategy development assessee under Income Tax Act-1961
E. Business Analysis A. Supreme Court B. High Court
2. B. A, C, D, E C. Appellate Tribunal D. Joint Commissioner

[Link] of the following are included in 2. D. C. B. A

Foreign Direct Investment?

A. Wholly owned subsidiary B. Joint venture [Link] of the following are different types of
C. Investment in GDR D. Acquisition dumping?
E. Investment by FIIs A. Persistent dumping B. Predatory dumping
4. A, B & D Only C. Sporadic dumping D. Nomadic dumping

2. A, B & C Only
[Link] the following phases of International [Link] of the following are the assumption
Monetary System in chronological order (old to underlying MM Theory of capital structure?
new).
A. Gold Bullion Standard A. Perfect capital Market
B. Gold Specie Standard B. Heterogeneous Expectations
C. Floating Exchange Rate C. Absence of Taxes
D. Gold Exchange Standard D. 100% Dividend Payout
E. Bretton Woods System E. Equivalent Risk Class
3. B. A. D. E, C
1. A, C, & E Only
[Link] of the following are true about chi-
[Link] of the following are the benefits of square test and chi-square distribution?
globalisation?
A. Chi-square test is a non-parametric test.
A. Increase in competition would make B. Chi-square test was developed by spearman.
companies more cost & quality conscious and C. Chi-square distribution can never be negative.
innovative. D. Chi-square distribution is a discrete
distribution.
B. An open economy spurs innovation with fresh E. Chi-square distribution is a function of its
ideas from abroad. degree of freedom.
2. A, C & E Only
C. Liberalisation & global competition enhances
consumer choice and consumer surplus. [Link] the following identify the measures of
dispersion
D. Developing countries could be very vulnerable A. Mean Deviation B. Range
to the harmful effects of globalisation. C. Standard Deviation D. Coefficient of Variation
E. Coefficient of Correlation
E. Globalisation opens up enormous domestic
and global opportunities for firms in developing 4. A, B, C & D Only
countries.
[Link] case of performance appraisal, an
4. A, B, C & E Only assessment should focus on:

A. Technology to intervene between appraiser

[Link] of the following capital budgeting and appraisee.
Techniques follows the discounting criteria? B. Individual traits
A. Net Present Value C. Behaviours exhibited by the assesses
B. Benefit- cost Ratio D. Knowledge/ skills possessed
C. Accounting Rate of Return E. Results achieved
D. Internal Rate of Return 4. B, C, D & E Only
E. Payback Period [Link] of the following are the schemes
promoted by NABARD?
3. A, B, D Only
A. Kisan Credit Card (KCC)
[Link] of the following are the rights of the B. Capital Investment Subsidy Scheme
equity shareholders? C. Special Economic Zone Scheme
A. Right to Income D. Rural Innovation Fund
B. Right to claim Dividend E. Tribal Development Fund
C. Right to Control 3. A, B, D & E Only
D. Right to Liquidation
E. Pre-emptive Rights
4. A, C, D & E Only
[Link] of the following are the participants in [Link] general consideration applicable to tax
T-Bills Market? planning in the field of business deduction
revolve around which of the following?
A. Reserve Bank of India B. Commercial Banks
C. Foreign Banks D. Provident Funds A. Allowability
E. Corporates B. Year of allowability
C. Extent of allowability
4. A, B, C, D & E D. Carry forward to future years

4. A, B, C & D
[Link] of the following are the principal
functions of UNCTAD? [Link] of the following sections of the Income-
Tax ACT-1961, provide for double taxation relief
A. To promote International trade with a view to in India?
accelerating economic development.
A. Section-89 B. Section-90
B. To assist economic development of developing C. Section-91 D. Section-92
countries by promoting private enterprises. E. Section-93
1. A & B Only 2. B & C Only
C. To negotiate multinational trade agreements.
[Link] of the following is/are included in
D. To make proposals for putting its principles salary as per section-17 of Income Tax Act 1961?
and policies into effect.
A. Wages B. Perquisite
4. A, C & D Only
C. Profits in lieu of salary
[Link] of the following are the price-adaption
strategies? D. Compensation on termination of employment
A. Price discounts and allowances
B. Target return pricing 4. A. B. C & D
C. Geographical pricing
D. Differentiated pricing [Link] treaties are generally based on which of
E. Going rate pricing the following convention?
3. A, C & D Only
A. OECD Model Tax Convention
B. UN Model Tax Convention
[Link] of shares is affected by which of C. WTO Model Tax Convention
the following? D. IMF Model Tax Convention

A. Sale B. Death 1. A & B only

C. Insolvency D. Maturity

4. B & C Only
[Link] of the following can file a petition for
winding up of a company?

A. Shareholders
B. The creditor or prospective creditors
C. The legal heirs
D. The person authorised by the central
government

4. A, B & D Only