LU M.Com Entrance Previous Year Question Paper Pattern – Model Paper Set 3 (2027) with Answers

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Q1. A perfectly competitive firm attains equilibrium when

1. (A) MC=AC
2. (B) TC = TR
3. (C) MR=MC
4. (D) AC=AR

Q2. Regression analysis is a measure of

1. (A) Cause and effect relationship
2. (B) Degree and direction of relationship
3. (C) Degree of association
4. (D) None of the above

Q3. Globalisation is beneficial for firms because

1. (A) It protects them against foreign competition
2. (B) It cushions them from the effects of events in other countries
3. (C) It opens up new market opportunities
4. (D) It increases the risk and uncertainty of operating in globalizing

Q4. Marginal costing is also known as

1. (A) Both direct costing and variable costing
2. (B) Direct costing
3. (C) Variable costing
4. (D) Indirect costing

Q5. Interest coverage Ratio is given by

1. (A) Net profit/Interest on Debt
2. (B) Debt capital Interest on Debt
3. (C) Profit Before Tax/Interest on Debt
4. (D) Earning Before Interest and Tax/Interest on Debt

Q6. Under the Insolvency Accounts, 'List C' gives details regarding the:

1. (A) Fixed assets
2. (B) Partly secured creditors
3. (C) Current assets
4. (D) Fully secured creditors

Q7. The equilibrium level of output for the pure monopolist is where

1. (A) MR<MC
2. (B) P<AC
3. (C) MR> MC
4. (D) MR=MC

Q8. The Competition Bill 2001 has been introduced to amend the

1. (A) None of the above
2. (B) Industrial Licensing Act 1951
3. (C) MRTP Act 1969
4. (D) Company Regulation Act 1954

Q9. The amount of mutual indebtedness is adjusted through deduction of equal amounts from the:

1. (A) Credit sale and purchase
2. (B) Sundry debtors and creditors
3. (C) Sale and purchase
4. (D) Opening and dosing stock

Q10. Which of the following does not influence the individual demand for a product

1. (A) price of close substitute
2. (B) price of product
3. (C) Change in climatic conditions
4. (D) state of production technology

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Q11. Which one of the following softwares is used for Research Analysis

1. (A) ERP
2. (B) SPSS
3. (C) SAP
4. (D) TALLY

Q12. A popular technique for forecasting is

1. (A) regression analysis
2. (B) linear programming
3. (C) none of the above
4. (D) correlation analysis

Q13. Cross elasticity of demand between two perfect substitutes will be

1. (A) low
2. (B) zero
3. (C) infinity
4. (D) high

Q14. Which one of the following is not a common property of an indifference curve

1. (A) Convex to the origin
2. (B) None of the above
3. (C) Two indifference curves can intersect each other
4. (D) Downward sloping

Q15. Current Account of a Partner is a :

1. (A) Real Account
2. (B) Personal Account
3. (C) Nominal Account
4. (D) Fictitious Account

Q16. Net interest income of banks are generated from

1. (A) Lending activity
2. (B) none of these
3. (C) Interest bearing assets
4. (D) Both Lending activity and Interest bearing assets

Q17. Which of the following accounting concepts has the working rule: "anticipate no profits but provide for all possible losses."?

1. (A) Consistency concept
2. (B) Revenue recognition concept
3. (C) Conservatism concept
4. (D) Materiality concept

Q18. Undivided risk is related to:

1. (A) Joint venture
2. (B) Partnership
3. (C) Sole proprietorship
4. (D) Company

Q19. The basic rule of book-keeping "Debit all expenses and losses and credit all gains and incomes" is applicable to

1. (A) Real account
2. (B) Personal account
3. (C) None of the above
4. (D) Nominal account

Q20. Accounting rules, practices and conventions should not change from one year to another as per the

1. (A) Convention of full disclosure
2. (B) Convention of materiality
3. (C) Convention of conservatism
4. (D) Convention of consistency

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Q21. What are the advantage of double entry system?

1. (A) Arithmetical accuracy of records
2. (B) All of the above
3. (C) Lesser possibility of fraud
4. (D) Helps users of accounting information

Q22. Direct expenses are also called

1. (A) Chargeable expenses
2. (B) Sundry expenses
3. (C) Overheads
4. (D) Major expenses

Q23. Extending longer accounts receivable terms will

1. (A) Always decrease sales
2. (B) Decrease the cash operating cycle
3. (C) Not affect the cash operating cycle
4. (D) Increase the cash operating cycle

Q24. For maximisation of profit in the short run, the condition is

1. (A) MR=MC
2. (B) MC=AC
3. (C) AR=AC
4. (D) MR = AR

Q25. Which one of the following is an example of sources of funds?

1. (A) Decrease in share capital
2. (B) Increase in fixed assets
3. (C) Decrease in long-term liabilities
4. (D) Increase in long-term liabilities

Q26. Liberalisation means

1. (A) Free determination of interest
2. (B) Liberating the economy, trade and industry from unwanted
3. (C) Opening up of the economy to the world market by attaining international competitiveness
4. (D) Reducing the number of reserved industries from 17 to 8

Q27. Realisation Account is a :

1. (A) Real Account
2. (B) Nominal Account
3. (C) Personal Account
4. (D) Partner's Account

Q28. The aim of preparing Profit and Loss Account is to find out

1. (A) All of the above
2. (B) Financial position of the business
3. (C) Gross profit or loss
4. (D) Net profit or loss

Q29. Globalisation is a term used to describe the process of removal of restrictions on which of the following?

1. (A) Investment
2. (B) Both
3. (C) None of the above
4. (D) Foreign Trade

Q30. A perfectly competitive industry becomes a monopoly with the same cost conditions, it will now sell

1. (A) A reduced output at a higher price
2. (B) A larger output at the old price
3. (C) A larger output at a higher price
4. (D) An unchanged output at a higher price

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Q31. Industry creates:

1. (A) Form utility
2. (B) Time utility
3. (C) Ownership utility
4. (D) Place utility

Q32. Distribution which are not obtained by actual observation but are deduced mathematically under certain definite hypothesis or assumptions are called

1. (A) mean and average
2. (B) correlation analysis
3. (C) theoretical frequency distribution
4. (D) regression analysis

Q33. We can measure the cause and effect relationship by the help of

1. (A) Cross-sectional analysis
2. (B) Correlation analysis
3. (C) Regression analysis
4. (D) Time series analysis

Q34. Which of the -following is not a source of funds ?

1. (A) Issue of share capital
2. (B) Profit earned during the year
3. (C) Purchase of machinery
4. (D) Long term loan raised

Q35. The % change in demand for a product A divided by the % change in price of product B indicates the degree of

1. (A) Price Elasticity of Demand
2. (B) Cross Elasticity of Demand
3. (C) Advertising Elasticity of Demand
4. (D) Ionic Elasticity of Demand

Q36. F.W. Taylor was born in :

1. (A) France
2. (B) Germany
3. (C) USA
4. (D) England

Q37. "Focus on Social environment" is related to

1. (A) Human relations
2. (B) Unity of direction
3. (C) All of above
4. (D) Unity of command

Q38. F-test is used to test the significance of the difference between

1. (A) Average of more than two sample groups
2. (B) Co-efficient of correlation between two sample groups
3. (C) Average between two sample groups
4. (D) Co-efficient of correlation among more than two sample groups

Q39. "Science, not rule of thumb." It is a principle of:

1. (A) Combination
2. (B) Scientific Management
3. (C) Traditional Management
4. (D) Rationalisation

Q40. Those who supply the inputs like raw materials and components to the company are known as

1. (A) customers
2. (B) competitors
3. (C) suppliers
4. (D) consumers

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Q41. Files held on a storage device are identified by a special block of data held as the first block on the file. This block is called the

1. (A) file maintenance
2. (B) file label
3. (C) file scratch
4. (D) none of these

Q42. Degree of correlation includes

1. (A) Limited degree of correlation
2. (B) All of the above
3. (C) absence of correlation
4. (D) Perfect correlation

Q43. In a typical demand schedule, quantity demanded

1. (A) Varies proportionately with price
2. (B) Varies inversely with price
3. (C) Is independent of price
4. (D) Varies directly with price

Q44. Expenses incurred on 'research and development' is an example

1. (A) None of the above
2. (B) Revenue expenditure
3. (C) Deferred revenue 'expenditure
4. (D) Capital expenditure

Q45. A contract with a minor is :

1. (A) Void
2. (B) Illegal
3. (C) Voidable
4. (D) Valid

Q46. Fundamental concepts of Organizational Behaviour revolve around

1. (A) Both The nature of human beings and The working of human beings
2. (B) The nature of human beings
3. (C) The working of human beings
4. (D) None of these

Q47. The basic rule of book-keeping "Debit what comes in and credit what goes out" is applicable to

1. (A) None of the above
2. (B) Nominal account
3. (C) Personal account
4. (D) Real account

Q48. Which of the following cannot be treated as revenue expenditure?

1. (A) Obsolescence cost
2. (B) Expenses incurred by way of repairs of existing assets which do
3. (C) Cost of goods purchased for resale
4. (D) Wages paid for the erection of plant and machinery

Q49. _____ is the stage in which sales continue to increase but at a lower rate and total sales become constant.

1. (A) Maturity
2. (B) Growth
3. (C) Decline
4. (D) Saturation Period @

Q50. Government and non —Government publications are considered as

1. (A) Secondary data
2. (B) Ordinal data
3. (C) Nominal data
4. (D) Primary data

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Q51. Who is the father of scientific management?

1. (A) Henri Fayol
2. (B) Peter F. Drucker
3. (C) F.W. Taylor
4. (D) Elton Mayo

Q52. Which of the following is the tool of measure of the variation of the items

1. (A) Dispersion
2. (B) Mode
3. (C) Mean
4. (D) Hypothesis

Q53. Who reviewed the working of industrial licensing under the Industrial Act, 1951 made sensational disclosures?

1. (A) None of the above
2. (B) Dr. R.K. Hazari
3. (C) P. Sawaminathan
4. (D) Subimal Dutt

Q54. Mixed combination is synonym of :

1. (A) Lateral combination
2. (B) Circular combination
3. (C) Horizontal combination
4. (D) Vertical combination

Q55. The obligation to carry out a task and answer for it in terms of established standards is called

1. (A) Division of work
2. (B) Responsibility
3. (C) Accountability
4. (D) Authority

Q56. Globalisation means

1. (A) Adopting a global outlook
2. (B) Setting of firms branches in other countries
3. (C) Attracting foreign investment
4. (D) Earning Profit from exports

Q57. Unity of direction means:

1. (A) Receiving order from one superior only
2. (B) One head, one plan
3. (C) Chain of superiors
4. (D) Centralisation

Q58. Which one of the following is an ingredient of the entity convention of accounting?

1. (A) No separate accounts for the unit is required
2. (B) The owner of a unit and the unit itself is one and the same
3. (C) The unit is a private affair of the owner, hence no accounting is
4. (D) The owner and the unit are treated separately

Q59. Which of the following is NOT related to sole proprietorship business?

1. (A) Ease of formation
2. (B) Utmost good faith
3. (C) Unlimited liability
4. (D) Direct motivation

Q60. Commerce does NOT include:

1. (A) Trade
2. (B) Banking
3. (C) Transport
4. (D) Industry

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Q61. Universality is a principle of :

1. (A) Management
2. (B) Combination
3. (C) Pool
4. (D) Rationalisation

Q62. Identify the transaction that has no effect on the current ratio

1. (A) Preference shares redeemed
2. (B) Bills receivable collected
3. (C) Machinery bought for cash
4. (D) Motor car sold for cash

Q63. Auditing begins where _____ ends.

1. (A) Inventory Valuation
2. (B) Selling
3. (C) Accounting
4. (D) Purchase

Q64. Which of the following is a feature of partnership?

1. (A) Continuity of existence
2. (B) Creation of law
3. (C) Artificial person
4. (D) Agreement

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