TYBCOM MCQ PDF with Answers | Mumbai University 2021

TYBCOM MCQ with Answers | Mumbai University 2021

TYBCOM sem 6 MCQ PDF Mumbai University

COMMERCE-VI

1. HRM ensures the availability of competent_________. (customers, public, manpower)
2. Human Resource Managers need to align HRM policies with_______strategy.  (Competitors’, Government, Corporate)
3. ________test is conducted to judge specific talent or skill to handle a particular type of job.(Aptitude, Interest, Intelligence)
4. In________interviews are conducted as per the rules and practices. (Stress, Formal, Informal)
5. Human resource_________involves human resource requirements forecast. (planning, development, management)
6. _________manager plays an important role in counselling and stress management. (HR, Finance, Marketing)

Download the PDF: T.Y.B.COM. - COMMERCE-VI

1. GST was introduced in India with effect from 

 a) 1.1.2017 b) 1.4.2017 c) 1.1.2018 d) 1.7.2017 

2. GST was introduced in Jammu and Kashmir with effect from 

a) 1.8.2017 b) 1.7.2017 c) 1.1.2018 d) 8.7.2017 

3. Constitution Amendment Act, 2016 for GST was 

a) 80th  b) 101st c) 122nd d) None of these 

4. As a result of constitution amendment for GST a Separate List --- has been inserted in the 

constitution. 

 a) Article 246A b) Article 146B c) Article 122 C d) Article 101B 

5. The incidence of tax on tax is called 

a) Tax Cascading b) Tax Pyramidding c) Tax evasion d) Indiret tax 

6. Under GST, ‘value addition’ refers to 

 a) Expenses ‘plus’ profit b) Cost plus tax c) Cost plus tax plus‘profit d) Tax plus profit 

Download the PDF: TYBCOM - Indirect Taxes GST 

The entry to record the cost of goods sold includes credit to

(a) Cost of Goods Sold (b) Finished Goods Inventory

(c) Sales (d) Work in Process Inventory

Joint Costs are normally allocated on the basis of relative

(a) Profitability (b) Sales Value

(c) Direct Labour Hours (d) Direct Machine Hours

The contribution to sales ratio of a company is 20% and profit is ₹ 64,500. If the total sales of the company are ₹ 7,80,000, the fixed cost is 

(a) ₹ 1,56,000 (b) ₹1,21,500 (c) ₹ 1,05,600 (d) ₹ 91,500 (e) ₹ 90,000

Download the PDF: T.Y.B.COM. - COST ACCOUNTING

When the merger involves the liquidation of one existing sick company and the formation of one new company, it is called

(a) internal reconstruction (b) absorption

(c) external reconstruction (d) amalgamation

According to AS 14, Transferor Company means the Company

(a) which is amalgamated into another Company

(b) into which a Company is amalgamated

(c) which is newly formed

(d) none of the above

Under 'Purchase method', any excess of the amount of purchase consideration over the net

acquired assets of the transferor company should be recognised as;

(a) Capital Reserve (b) Goodwill

(c) Profit & Loss A/c (d) None of the above

The contingent liability denominated in foreign currency at the balance sheet date is disclosed

by using the

(a) Average Rate (b) Closing Rate

(c) Non-monetary Rate (d) Monetary Rat

Download the PDF: T.Y.B.COM. - FINANCIAL ACCOUNTING

The main objective of export pricing is______.

(a) Maximizing the profits

(b) Applying for Government incentives

(c) Ease in documentation

(d) Facilitates the distribution

Product promotion in the export business is mainly done through_____.

(a) Advertising

(b) Publicity

(c) Salesmanship

(d) Participation in trade fairs and exhibitions

Under________marketing, the manufacturer makes own arrangement

to distribute the goods.

(a) Indirect (b) Direct

(c) Regional

_______helps in obtaining leads of prospective buyers.

(a) Advertising (b) Publicity

(c) Personal Selling

Download the PDF: T.Y.B.COM. - EXPORT MARKETING - SEM.-VI

The theory of comparative cost advantage theory was given by

a) Alfred Marshall b) David Ricardo

c) Taussig d) Haberler

Factor endowment theory of international trade was developed by a) Adam Smith b) David Ricardo c) Heckscher and Ohlin d) Alfred Marshal

According to Hecksher - Ohlin theory, product price depends on_____.

a) Factor intensity b) Factor abundance

c) Both (a) and (b) d) None of these

 According to H-O theory, international trade takes place due to the difference in____.

a) Factor supply b) Technology

c) Capital formation d) All of the above

Download the PDF: TYBCOM BUSINESS ECONOMICS-VI

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