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Sub. code 4181

NEB — GRADE XII

Model Question

Finance Question Paper (Model Question)

The candidates are required to give their answers in their own words as far as practicable. The figures in the margin indicate full marks.

समय (Time) : 3hrsपूर्णाङ्क (Full Marks) : 75

Pass Marks : 32

सबै प्रश्नको उत्तर दिनुहोस् । (Attempt All Questions)

This model question question paper is for Class 12 Finance, (subject code 4181), carrying full marks of 75 with a pass mark of 32, to be completed within 3hrs. Answers with step-by-step solutions are available for every question below.

Group A

Very short answer question

11 Marks[11*1= 11]
1.
[1]

State the meaning of finance.

2.
[1]

If you are authorized to prepare financial statements of a company, what statements would you include? State any two.

3.
[1]

Mention the meaning of ratio analysis.

4.
[1]

How does common stock differ from preferred stock? State any two criteria of differences between common stock and preferred stock.

5.
[1]

What is financial structure?

6.
[1]

How is value of zero-coupon bond calculated?

7.
[1]

State any two determinants of working capital.

8.
[1]

Write the meaning of dividend.

9.
[1]

Point out any two features of cross exchange rate.

10.
[1]

If total debt of the company is Rs. 500,000, and 40% of the capital is collected through long-term debt, find out the amount of short-term source.

11.
[1]

If current exchange rate is Rs. 120 per dollar, how much dollar is needed for Rs. 50,000?

Group B

Short answer question.

40 Marks[8*5= 40]
12.
[5]

If you are appointed as a financial manager of a company, what responsibilities will you have to take? Explain.

13.
[5]

If you are preparing a Balance Sheet of a certain company, what components will you incorporate in Assets and liabilities sides of it?

14.
[5]

Clarify the sources of fund based on time and ownership.

15.
[5]

A Company has fixed operating cost of Rs. 200,000 a year. Variable operating cost is Rs. 20 per unit of product and average selling price is Rs. 30 per unit. How much the annual operating break-even point in unit and rupees?

16.
[5]

Explain the importance of investment decision.

17.
[5]
  1. A manufacturing company has annual sales of Rs. 800,000 with an inventory turnover ratio of 8 times. It has receivable collection period of 30 days, and a payable deferral period of 20 days. Assume 360 days in a year.

Required:
a. Inventory conversion period
b. Cash conversion cycle

18.
[5]

What procedures are generally followed while distributing dividend? Elucidate.

19.
[5]

Differentiate between multinational and domestic financial management.

Or
19.
[5]

The exchange rate between British Pound and US Dollar is 1.66 dollar per pound, whereas the exchange rate between US Dollar and German Mark is 1.23 dollar per Mark. Find out the cross rate between British Pound and German Mark

Group C

Long Answer Question

24 Marks[3*8= 24]
20.
[8]

The following information is available from PQR Company:

Particulars

Amount

Debtors

Rs. 40,000

Current Ratio

2.5:1

Cash

Rs. 60,000

Fixed Assets

Rs. 200,000

Debenture

Rs. 100,000

Net Profit

Rs. 80,000

Net Profit Margin

20%

Current Liabilities

Rs. 80,000

Debt-equity ratio

50%

Days in a year

360

Required:

a. Closing Stock
b. Quick Ratio
c. Sales
d. Fixed Assets turnover ratio
e. Return on Fixed Assets
f. Return on Equity
g. Inventory Turnover Ratio
h. Days sales outstanding

21.
a.
[4]

Following information related to bond are given:

Maturity period – 8 years
Par value – Rs. 100
Interest rate – 0% (Zero coupon bond)
Rate of return – 10%

Required: Value of bond

b.
[4]

A Company has just paid a cash dividend of Rs. 16 per share. Shareholders required a 12% return from their investment. If expected rate of growth is 10% per year.

Required: Value of Stock at present

Or
21.

What procedure is adopted for valuing common stock? Explain with example.

22.
[8]

A Company is considering to acquire one new machinery for 5 years. New machinery costs Rs. 600,000. Annual net cash inflow for five years will be as follows:

Year

Cash flow

0

(600,000)

1

200,000

2

300,000

3

200,000

4

300,000

5

180,000

a.
[2]

Find out the payback period of the Company.

b.
[2]

Should the company purchase the machinery if its maximum cost recovery period is 5 years?

c.
[4]

If required rate of return is 15%, calculate the net present value of the company.

Finance — Model Question NEB Exam

Paper Overview & Analysis

Year

Model Question

Type

75

Full Marks

32

Pass Marks

3hrs

Duration

26

Question Items

Question Type Breakdown

Short Answer24
Long Answer2

Group Breakdown

Group A11 questions · 11 marks
Group B8 questions · 40 marks
Group C7 questions · 24 marks
Class 12 Finance Question Paper (Model Question with Solutions) — NEB Exam