June 2014 - Paper 3

61:  

Which of the following items would be specifically included in the statement of cash flows constructed in compliance with AS-3?

A.

Conversion of debt to equity

B.

Acquiring an asset through lease

C.

Operating and non-operating cash flow information

D.

Purchasing a building by giving a mortgage to the seller

 
 

Option: C

Explanation :

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62:  

Which one of the following is not an example of Herzberg's hygiene factors?

A.

Advancement

B.

Interpersonal relations

C.

Job security

D.

Work conditions

 
 

Option: A

Explanation :

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63:  

The time limit for filing a complaints before the District forum under the Consumer Protection Act, 1986 is

A.

one year

B.

two years

C.

three years

D.

There is no such time limit.

 
 

Option: B

Explanation :

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64:  

Which of the following refers to a situation in which the merger of companies results in over 25% of the market in the hands of the merged companies?

A.

'Gateway' condition

B.

Restrictive practice

C.

'Share of supply' test

D.

'Asset' test

 
 

Option: C

Explanation :

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65:  

The process of receiving and welcoming an employee when he first joins a company and giving him the basic information he needs to settle down quickly and happily and starts working, is referred to as

A.

Placement

B.

Orientation

C.

Job Rotation

D.

Counseling

 
 

Option: B

Explanation :

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