NEB Class 12 Management Finance Question Paper 2082 (Set A)
Group 'A'
Very short answer questions. Candidates are required to give their answers in their own words as far as practicable.
State any two responsibilities of financial manager.
Which financial statement shows financial position of a business?
Write the meaning of fixed assets turnover ratio.
State any two advantages of short term debt for a company.
Write any two features of optimal capital structure.
Mention any two differences between preferred stock and common stock.
List any two characteristics of bond.
लगानी निर्णय भनेको के हो ? (What is investment decision?)
भावि दरलाई परिभाषित गर्नुहोस् । (Define forward rate.)
If short term source is Rs. 3,00,000 which is 40% of the total debt capital, find out the total debt of a company.
Numeric answer (Rs.)
If current exchange rate is Rs. 130 per dollar, how much dollar is needed for Rs. 68,900?
Numeric answer (USD)
Group 'B'
Short answer questions.
How business finance is interrelated with economics? Explain.
How income statement is prepared? Describe with suitable example.
How much annual percentage cost and effective annual rate when the credit terms are 4/15, net 35? [2+3]
Numeric answer
How much amount of breakeven point in rupees and operating fixed cost, if unit selling price Rs. 60 and unit variable cost Rs. 40 with break-even point is 8,000 units? [2+3]
Numeric answer (Rs.)
Explain any five types of investment proposals.
A company has annual sales of Rs. 8,00,000 with an inventory turnover ratio of 8 times. It has receivable collection period of 24 days and a payable deferral period of 18 days. (Assume 340 working days in a year.)
Required: [2+3]
a) Inventory Conversion Period
b) Cash Conversion Cycle
Numeric answer (days)
Explain any five factors influencing dividend decision.
Describe the role of multinational corporation in development of a country.
अथवा (OR)
Exchange rate of one Singapore Dollar (SGD) is 1.8484 Australian Dollar (AUD), where as one Singapore Dollar is 1.3748 American Dollar (USD). Find out the cross rate between Australian Dollar (AUD) and American Dollar (USD).
Numeric answer (AUD per USD)
Group 'C'
Long answer questions.
Following information of Balance Sheet given as:
| विवरण (Items) | Assets | Liabilities |
|---|---|---|
| नगद (Cash) | 1,00,000 | |
| आसामीहरू (Debtors) | 2,00,000 | |
| मेशिनरी (Machinery) | 4,00,000 | |
| मौज्दात (Stock) | 50,000 | |
| पूँजी (Capital) | 3,00,000 | |
| ऋणपत्र (Debenture) | 1,00,000 | |
| साहुहरू (Creditors) | 80,000 | |
| अधिविकर्ष (Overdraft) | 1,20,000 | |
| शेष मुनाफा (Retained Earnings) | 1,50,000 | |
| जम्मा (Total) | 7,50,000 | 7,50,000 |
Additional Information: i) Net profit for the year: Rs. 1,00,000 ii) Sales: Rs. 15,00,000
Required: [8×1 = 8]
a) Current Ratio b) Liquid Ratio c) Inventory turnover Ratio d) Debt-Equity Ratio e) Total Assets Turnover Ratio f) Return on Capital Employed g) Return on Equity h) Net Profit Ratio
Numeric answer
Write the meaning of ordinary share. Explain any five features of ordinary share. [3+5]
अथवा (OR)
a) A company has issued Rs. 1,000 par, 12% coupon perpetual bonds. If required rate of return to the bond holder is 15%, what should be the value of bond? [4]
b) A company has paid a cash dividend of Rs. 20 per share in last year. Shareholders required 14% return on investment. If expected rate of growth is 8% per year,
Required: Value of stock at present [4]
Following informations are given as:
| Year | Cash Flow | परियोजना (Project) A (Rs.) | परियोजना (Project) B (Rs.) |
|---|---|---|---|
| 0 | NCO | (4,00,000) | (4,00,000) |
| 1 | CFAT | 1,50,000 | 1,64,000 |
| 2 | CFAT | 1,80,000 | 1,64,000 |
| 3 | CFAT | 1,90,000 | 1,64,000 |
| 4 | CFAT | 2,00,000 | 1,64,000 |
| 5 | CFAT | 1,00,000 | 1,64,000 |
Other Information: i) Required rate of return: 12%
Required: i) Net present value of both projects [4+2] ii) Which project is more profitable? Why? [1+1]
Numeric answer (Rs.)