Explore topic-wise MCQs in Bachelor of Commerce (B Com).

This section includes 210 Mcqs, each offering curated multiple-choice questions to sharpen your Bachelor of Commerce (B Com) knowledge and support exam preparation. Choose a topic below to get started.

101.

A theory known as dividend irrelevance theory is:

A. Walter s Model
B. Gordon s Model
C. Modigliani & Miller s Model
D. None of the above
Answer» D. None of the above
102.

_______________ of a company refers to the make-up of its capitalization and it includes all long-term capital resources viz., loans, reserves, shares and bonds. - Gerstenberg.

A. Capital Ration
B. Capital Budget
C. Capital costs
D. Capital structure
Answer» E.
103.

Which of the following is not short-term source of capital/finance?

A. Bank overdraft
B. Trade credit
C. Debenture
D. Bills of exchange
Answer» D. Bills of exchange
104.

A good financial structure should be

A. Flexible enough to have scope for expansion or contraction
B. Flexible enough to convert working capital
C. Flexible enough to lay down policies
D. None of the above
Answer» B. Flexible enough to convert working capital
105.

________ is traditionally considered as the main objective of the firm

A. Wealth maximization
B. Profit maximization
C. Customer satisfaction
D. Reduction in cost
Answer» C. Customer satisfaction
106.

Trading on equity means

A. Taking advantage of equity share capital to borrow funds on reasonable basis
B. Taking advantage of the conditions prevailing in the capital market
C. Taking advantage of prevailing rate of interest
D. None of the above.
Answer» B. Taking advantage of the conditions prevailing in the capital market
107.

Funds needed for acquiring fixed assets are known as

A. short term finance
B. long term finance
C. medium term finance
D. public deposits
Answer» C. medium term finance
108.

Financial planning is concerned with

A. Financial control
B. Investing in assets needed permanently for the business
C. Developing business
D. Laying down of policies in regard to cash control, etc.
Answer» E.
109.

Shares which are not only entitled to a fixed preferential dividend but also participate in the surplus profits are known as

A. cumulative preference shares
B. participating preference shares
C. convertible preference shares
D. non- participating preference shares
Answer» B. participating preference shares
110.

The company is usually required to pledge assets of the company to the lender as collateral under

A. equity financing
B. debt financing
C. borrowed capital
D. retained earnings
Answer» C. borrowed capital
111.

Working capital is the proportion of the total capital which is employed in

A. long term
B. short term or current operations
C. middle term
D. fixed term
Answer» C. middle term
112.

According to MM approach, the total value of the firm remain

A. variant
B. decrease
C. increase
D. constant
Answer» E.
113.

The process of allocating scarce resources of a business firm among the competing investment projects can be considered as

A. investment decision
B. financing decision
C. dividend decision
D. financial management
Answer» B. financing decision
114.

The manager who looks after the activities of the Finance Department is known as

A. Accountant
B. Financial Manager
C. Cashier
D. None of these
Answer» C. Cashier
115.

______________involves raising money by selling interests in the company.

A. Equity
B. Debt
C. Bond
D. None of these
Answer» B. Debt
116.

_____________is the particular combination of debt & equity used by a company of finance its overall operations and growth.

A. Dividend decision
B. Capital budgeting
C. Capital structure
D. Investment decision.
Answer» D. Investment decision.
117.

Financial management involves

A. Investment decisions
B. Financing decisions
C. Dividend decisions
D. All of the above
Answer» E.
118.

Financial management is mainly concerned with_________

A. All aspects of acquiring & utilizing financial resources for firms activities.
B. Arrangement of funds
C. Efficient management of every business.
D. Profit maximization.
Answer» B. Arrangement of funds
119.

_____________are financial assets

A. Bonds
B. Machines
C. Stocks
D. B and C.
Answer» E.
120.

The primary goal of financial management is

A. To maximize the return
B. To minimize the risk
C. To maximize the wealth of owners
D. To maximize profit.
Answer» D. To maximize profit.
121.

Management and administration are

A. Same
B. Different
C. partly same & partly different
D. Same & different
Answer» D. Same & different
122.

____________ is concerned with manpower planning, recruitment, selection, placement, induction, transfer.

A. The labour aspect
B. The welfare aspect
C. The industrial relation aspect
D. None of the above
Answer» B. The welfare aspect
123.

Human resource management seeks to accomplish

A. Societal goals
B. Organisational goals
C. Individual goals
D. All of the above
Answer» E.
124.

The Art and Science of managing money is referred to as

A. Banking
B. Finance
C. Wealth maximization
D. Capital management
Answer» B. Finance
125.

______ are the most important asset of an organization

A. finances
B. human resources
C. outstanding workers
D. goodwill
Answer» B. human resources
126.

The process of HR planning includes

A. Business strategic plan
B. Resourcing strategy
C. Scenario planning
D. All of the above
Answer» E.
127.

Job description includes

A. Job title
B. Job analysis
C. Supply forecasting
D. None of the above
Answer» B. Job analysis
128.

__________________is the process through which the organisation seeks applicants for potential employment

A. Selection
B. Employment interview
C. Recruitment
D. All of the above
Answer» D. All of the above
129.

Which of the following is/are types of training?

A. Orientation training
B. Promotional training
C. Both (a) and (b)
D. None of the above
Answer» D. None of the above
130.

The objectives of compensation includes-

A. Allure qualified personnel
B. Keep qualified human resource
C. Performance appraisal and provide for progression
D. All of the above
Answer» E.
131.

Which one is not methods of training?

A. Classroom
B. Vestibule
C. Promotional
D. Apprenticeship
Answer» D. Apprenticeship
132.

Which activity involves design of policies and procedures for fair recruitment and selection of human resource?

A. Human resource planning
B. Recruitment and selection
C. Training and development
D. Job design
Answer» C. Training and development
133.

Finance raised by ways of loans and credit from public, banks, and financial institutions is known as

A. public deposits
B. owned capital
C. permanent capital
D. borrowed capital
Answer» E.
134.

Grouping together of like machines in one department is known as

A. process layout or functional layout
B. product or line processing layout
C. fixed position or static layout
D. cellular manufacturing layout or group technology layout
Answer» B. product or line processing layout
135.

The marketing logic by which the business unit hopes to achieve its marketing objectives is known as

A. market segmentation
B. marketing strategy
C. marketing mix
D. marketing analysis
Answer» C. marketing mix
136.

Which of the following are listed under Production and operation Management functions:

A. Location of facilities
B. Plant layouts and material handling
C. Product design
D. All of the above
Answer» E.
137.

The first man who advocated the view that the management should and can be taught is:

A. Harold Koontz
B. Terry
C. Louis Allan
D. Henry Fayol
Answer» E.
138.

Marketing management includes_________the product & services.

A. Advertising
B. Branding
C. placing
D. All of the Above
Answer» E.
139.

___________ refers to less variety in the design of products, that is, new products are designed such that there is no major variation from the existing products.

A. Multiplication
B. Simplification
C. Diversification
D. Standardization
Answer» E.
140.

Working capital management is managing

A. Short term assets and liabilities
B. Long term assets
C. Long term liabilities
D. Only short term assets
Answer» B. Long term assets
141.

Which production planning function means working out the time that should be required to perform each operation :

A. Scheduling
B. Routing
C. Planning
D. Loading
Answer» B. Routing
142.

Providing working conditions that employees believe are necessary in order to maintain their commitment to the organization is

A. motivation function
B. acquisition function
C. development function
D. maintenance function
Answer» C. development function
143.

_____________ involves issue of production orders for starting the operations.

A. Follow-up
B. Dispatching
C. Inspection
D. Corrective measures
Answer» C. Inspection
144.

Capital budgeting is related to

A. Long term assets
B. Short term assets
C. Long and short term assets
D. Fixed assets
Answer» B. Short term assets
145.

Production process begins with input which does not include

A. Goods and services
B. Raw material
C. Labour
D. Capital
Answer» B. Raw material
146.

An inter-disciplinary activity requiring contributions from nearly all the functions of a firm such as marketing, design, manufacturing is

A. Product development
B. Product control
C. Product design
D. Product cycle
Answer» B. Product control
147.

The duties and responsibilities of production managers witnessed in manufacturing organizations include:

A. Planning the geographical location of the factory
B. Purchasing production equipment
C. Production design
D. All of the above
Answer» E.
148.

_________means the conversion of raw materials into finished products with the help of certain processes.

A. Marketing
B. Financial
C. Production
D. None of the Above
Answer» D. None of the Above
149.

Operations management is applicable:

A. mostly to the service sector
B. mostly to the manufacturing sector
C. to manufacturing and service sector
D. to services exclusively
Answer» D. to services exclusively
150.

When backed by buying power, wants becomes

A. needs
B. demands
C. must
D. satisfaction of needs
Answer» E.