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ACC501 Current Final Term Fall 2013 Shared by aneela arooj

my todays acc501 paper. it was very easy..
total questions 56
mcq 48
questions 8
total marks 84
Describe difference type of firm's inventory and retail business? 3
answer:-
Inventory Types
Raw Material
Work-in-Progress
Finished Goods
Define systematic risk and unsystematic risk and also define which risk is eliminated by diversification (5 marks)
answer:-
Systematic risk
A risk that influences a large number of assets. It is also called market risk
Unsystematic Risk
A risk that affects a single or at most a small number of assets. Because these risks are unique to individual companies or assets, they are also called unique or asset specific risks.
“Unsystematic risk is essentially eliminated by diversification, so a relatively large portfolio has almost no unsystematic risk.”
Systematic risk can not be eliminated by diversification, as it affects almost all assets to some degree
Write down the property classes for MACRS method of depreciation. (3)
answer:-
MACRS Property Classes
Class                Examples _
3-year              Equipment used in research
5-year              Autos, Computers
7-year              Most industrial equipment
Define Net Present Value (NPV) and write down the NPV rule to accept a project. (3)
answer:-
The NPV of an investment is the difference between its market value and its cost.
The NPV rule is to take a project if its NPV is positive.
A replacement project has an initial investment of Rs.10,000; and cash flows are Rs.3,400; Rs. 2,500; Rs.3,900; and Rs.5,200 for years 1 through 4, respectively. The firm has decided to assume that the appropriate cost of capital is 10%. What will be the net present value of the project? Is the project feasible? (5)
define float? how disbursement float and collection float are created also write the float effects?(5)
aik or question tha numerical type.. i dnt remember but us main hamain operating cash flow, dividened tax shield find krna tha (5)
                                      BEST OF LUCK

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