Roll No. ....................................

Question Booklet Number

O. M. R. Serial No.

B. B. A. (Fourth Semester) (NEP)

EXAMINATION, 2022-23
F010402T-A : SPECIALISED ACCOUNTING
F010402T-B : CONSUMER BEHAVIOUR

Questions Booklet
Paper Code Series

F 0 1 0 4 0 2 T A
Time : 1:30 Hours ] [ Maximum Marks : 75

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 Section–A 6. Which of the following of an insurance

(Specialised Accounting) company does not fall under ‗Income

1. General insurance policies are generally from investments‘ ?

taken for : (A) Interest and dividend

(A) One year
(B) Profit on sale of investments
(B) Two years
(C) Share transfer fees
(C) Three years
(D) None of these (D) None of these

2. When a policy matures on the death of

7. Which of the following of an insurance
the insured, it is expressed as :
company is included in other asset ?
(A) with profit policy
(B) without profit policy (A) Loan to director
(C) whole life policy (B) Agent‘s balance(dr)
(D) None of these
(C) Advance tax paid
3. In the revenue account bonus in
(D) None of these
reduction of premium is shown as :
(A) Liability 8. Reserve for unexpired risk is shown
(B) Income
under :
(C) Expense
(D) None of these (A) Reserves and surplus

4. The fixed assets of an insurance (B) Current liabilities

company are shown in :
(C) Provisions
(A) Schedule 6
(B) Schedule 7 (D) None of these
(C) Schedule 8
(D) None of these 9. In life insurance business, claims may
arise on ................ .
5. Insurance Regulations and Development
Authorities Act came to effect in : (A) death
(A) 1938 (B) maturity
(B) 1999
(C) death or maturity
(C) 2000
(D) None of these
(D) None of these

F010402T (3) Set-A

10. Surrender value is an expression that is 14. Insurance Act came into effect in :

used in case of .................. Insurance (A) 1938

business. (B) 1956
(A) Life (C) 1949
(B) Marine (D) 1948
(C) Fire
15. The consideration in insurance for
(D) None of these
covering the risk is called :
11. Reserve is created to meet any loss due
(A) Claim
to natural calamity
(B) Premium
(A) General reserve
(C) Annuity
(B) Special reserve
(D) None of these
(C) Catastrophe reserve

(D) None of these 16. In ................. the insurer agrees to pay a

certain sum of money to the Policyholder

12. General insurance is a contract
either on his death or a certain age,
of .............
whichever is less.
(A) Guarantee
(A) Fire insurance
(B) Indemnity
(B) Marine insurance
(C) Profit
(C) Burglary insurance
(D) None of these
(D) Life insurance
13. Re insurance is generally found in

......................... Insurance. 17. General insurance includes .....................

(A) Fire (A) Fire insurance

(B) Marine (B) Marine insurance

(C) Life (C) Burglary insurance

(D) None of these (D) All of these

F010402T (4) Set-A

18. LIC was nationalized in ................. 22. An annual payment which an insurer
guarantees to pay for lump sum money
(A) 1935
received in the beginning is
(B) 1950
called ..................
(C) 1956
(A) Premium
(D) 1964
(B) Annuity

19. Insurance business in India is regulated (C) Claim

(D) Policy
by ...................
23. Revenue account is also called ...............
(A) LIC
(A) Shareholders a/c
(B) IRDA
(B) Policyholders a/c
(C) RBI
(C) Creditors a/c
(D) SEBI
(D) None of these

20. Under .............. the sum assured is given 24. Valuation balance sheet is prepared by
to the beneficiary only on death of policy ..................... business.

holder (A) Fire insurance

(B) Marine insurance
(A) Whole life policy
(C) Life insurance
(B) Endowment policy
(D) All of these
(C) Annuity
25. The commission earned by insurance
(D) None of these
companies from others for giving them
21. .................. is the amount payable to the business under reinsurance is called

insured on the happening of event. ...................... ..

(A) Commission on reinsurance ceded

(A) Premium
(B) Commission on reinsurance
(B) Annuity
accepted
(C) Claim
(C) Agent‘s commission
(D) Policy (D) None of these

F010402T (5) Set-A

26. The commission given by insurance 30. In life insurance investments do come
companies to others for receiving under the schedule .............. .
Businessunder reinsurance is (A) Schedule 7
called ....................... . (B) Schedule 8

(A) Commission on reinsurance ceded (C) Schedule XI

(B) Commission on reinsurance (D) Schedule IX

accepted 31. A ........... Company should transfer 25%

(C) Agent‘s commission of its profit to a Statutory Reserve.
(D) None of these (A) Joint stock
(B) Insurance
27. The profit and loss amount of general
(C) Pvt. Ltd
insurance companies are prepared
(D) Banking
in ............... .

(A) Form A-PL 32. Rebate on bill discounted is a ............ of

(B) Form B – RA the Banking company.

(C) Form B – PL (A) Liability

(B) Assets
(D) Form B—BS
(C) Expense
28. The principle of subrogation is applicable (D) Income
to ............... .
33. Banks are required to transfer ............ of
(A) Fire insurance
their profit to a statutory reserve.
(B) Marine insurance
(A) 25%
(C) Burglary insurance
(B) 20%
(D) All of these
(C) 15%
29. Fire insurance, marine insurance etc. (D) 10%
come under ................. .
34. Rebate on bills discounted is ............ .
(A) Life insurance (A) Income
(B) General insurance (B) Income received in advance
(C) Burglary insurance (C) Asset
(D) Double insurance (D) Income accrued

F010402T (6) Set-A

35. Banking business in India is largely 40. Money at call and short notice is a/an
governed by the Banking Regulation ............ of the banking company.
Act .............. .
(A) Liability
(A) 1932
(B) Asset
(B) 1956
(C) Income
(C) 1949
(D) 1938 (D) Expense

36. In India is largely governed by the 41. When a liability is assumed by a partner
Banking Regulation Act 1949. his capital account is ............ .
(A) Insurance business
(A) Debited
(B) Banking business
(B) Credited
(C) Joint stock company
(D) Co-operative society (C) Deducted

(D) None of these

37. Banking business in India is governed by
the ............ Act. 42. When an unrecorded asset is taken over
(A) Partnership by one of the partners, his Capital
(B) Company account is ............... .
(C) Insurance
(A) Debited
(D) Banking regulations
(B) Credited
38. A banking company should transfer 25%
(C) Added
of its profit to a ............
(D) None of these
(A) General Reserve
(B) Capital Reserve 43. The account opened to close the various
(C) Statutory Reserve
assets and liabilities of the firm on
(D) Reserve fund
dissolution is called :
39. A ............ loan is payable on demand
(A) Revaluation account
(A) Short term
(B) Amalgamation account
(B) Demand
(C) Realization account
(C) Fixed
(D) Long term (D) Reduction account

F010402T (7) Set-A

44. When a firm is dissolved, project or loss 47. On dissolution, partners loan, if any, will

on realization is shared by the partners in be paid ............

(A) First
their :
(B) Second
(A) Profit sharing ratio (C) Third

(B) Capital contribution (D) Lastly

(C) Asset 48. ............ of partnership firm means

closing the business of the firm.
(D) None of these
(A) Admission
45. In the event of dissolution of firm the (B) Retirement

partners‘ personal assets are first used for (C) Insolvency

(D) Dissolution
payment of ............. liabilities.
49. On dissolution, all assets except cash are
(A) Firm‘s
transferred to ............ of realization
(B) Outsiders‘
account.
(C) External
(A) Debit
(D) Personal
(B) Credit
46. Goodwill appearing in the balance sheet (C) Both of the above

at ` 10,000 proved to be valueless, is not (D) None of these

to be recorded on the ............ side of

50. Find the odd one :
realization account
(A) Retirement of a partner
(A) Debit
(B) Death of a partner
(B) Credit
(C) All the partners except one become
(C) Both insolvent

(D) None of these (D) Admission of a partner

F010402T (8) Set-A

 Section–B 55. ............ puts people into a frame of mind
(Consumer Behaviour) of liking or disliking things, of moving
toward or away from them.
51. ............... describes changes in an
individual‘s behavior arising from (A) A rule

experience. (B) An attitude

(A) Modeling (C) A belief

(B) Motivation (D) A cue
(C) Perception
56. Which of the following is NOT one of
(D) Learning
the five stages of the buyer decision
52. A............ is a strong internal stimulus process ?
that calls for action. (A) Need recognition
(A) drive (B) Brand identification
(B) cue (C) Information search
(C) response (D) Purchase decision
(D) perception
57. According to the buyer decision process
53. If a consumer describes a car as being the
suggested in the text, the first stage is
―most economical car on the market,‖
characterized as being one of .............. .
then this descriptor is a/ an ............... .
(A) Awareness
(A) Rule
(B) Information search
(B) Attitude
(C) Need recognition
(C) Belief
(D) Demand formulation
(D) Cue
58. The buying process can be triggered by
54. If a consumer tells friends ―I like my car
a(n) ............ when one of the person‘s
more than any other car on the road,‖
then the consumer has expressed normal needs—hunger, thirst, sex—rises
to a level high enough to become a drive.
an/a ............... .
(A) Rule (A) awareness

(B) Attitude (B) external stimuli

(C) Belief (C) internal stimuli
(D) Cue (D) experiential motivation

F010402T (9) Set-A

59. The stage in the buyer decision process 62. Generally, the consumer‘s purchase
in which the consumer is aroused to decision will be to buy the most preferred
search for more information is brand, but two factors can come between
called............... . the purchase intention and the purchase

(A) Information search decision. These two factors are best

(B) Evaluation of alternatives described as being :

(C) Search for needs (A) The cost and availability of the
(D) Perceptual search. product

60. The consumer can obtain information (B) The attitude of others and the cost

from any of several sources. If the of the product

consumer were to obtain information (C) The availability of the product and
from handling, examining, or using the unexpected situational factors
product, then the consumer would have
(D) The attitude of others and
obtained the information by using
unexpected situational factors.
a(n)............... .
63. With respect to post purchase behavior,
(A) Personal source
the larger the gap between expectations
(B) Commercial source
and performance :
(C) Informative source

(D) Experiential source (A) the greater likelihood of re-

purchase
61. How the consumer processes information
to arrive at brand choices occurs during (B) the greater the customer‘s

which stage of the buyer decision dissatisfaction

process ? (C) the less likely the consumer will be

(A) Need recognition influenced by advertising

(B) Information search (D) the less likely the consumer will
(C) Evaluation of alternatives need sales confirmation and
(D) Purchase decision support

F010402T ( 10 ) Set-A
64. Cognitive dissonance occurs in which 68. With respect to adopter categories, the
stage of the buyer decision process
............ are guided by respect, are the
model ?
opinion leaders in their communities, and
(A) Need recognition
(B) Information search adopt new ideas early but carefully.
(C) Evaluation of alternatives
(A) seekers
(D) Post purchase conflict
(B) innovators
65. A company must always guard against
dissatisfying customers. On average, a (C) early adopters
satisfied customer tells 3 people about a (D) early majority
good purchase experience. A dissatisfied
customer, however, on average gripes 69. With respect to adopter categories, the
to............ people.
............ are skeptical and they adopt an
(A) 7
(B) 9 innovation only after a majority of
(C) 11 people have tried it.
(D) 30
(A) early adopters
66. The ............ is the mental process
(B) early majority
through which an individual passes from
first hearing about an innovation to final (C) late majority
adoption.
(D) laggards
(A) adoption process
(B) consumption process 70. Several characteristics are especially
(C) innovation process
important in influencing an innovation‘s
(D) new product development process
rate of adoption. ............ is the degree to
67. All of the following are part of the
which the innovation may be tried on a
adoption process that consumers may go
through when considering an innovation limited basis.
EXCEPT : (A) Relative advantage
(A) Awareness
(B) Synchronization
(B) Process
(C) Compatibility
(C) Interest
(D) Trial (D) Divisibility

F010402T ( 11 ) Set-A
71. If a company makes products and 75. General Motors buys steel because
services for the purpose of reselling or consumers buy cars. If consumer demand
renting them to others at a profit or for
for cars drops, so will General Motors‘
use in the production of other products
and services, then the company is selling demand for steel. This is an example of
to the.................... . the relationships found in ................ .
(A) Business market
(A) Kinked demand
(B) International market
(C) Consumer market (B) Inelastic demand
(D) Private sector market (C) Cyclical demand
72. All of the following are among the (D) Derived demand
primary differences between a business
market and a consumer market 76. That business markets have more buyers
except ................ . involved in the purchase decision is
(A) Purchase decisions to satisfy needs evidence of which of the following
(B) Market structure and demand
characteristic differences between
(C) The nature of the buying unit
(D) The types of decisions and the business and consumer markets ?
decision process involved (A) Market structure and demand
73. The business marketer normally deals (B) The nature of the buying unit.
with ............ than the consumer marketer
(C) Types of decisions made
does.
(A) far greater but smaller buyers (D) Type of decision process itself
(B) far greater and larger buyers
(C) far fewer but far larger buyers 77. The place in the business buying

(D) far fewer and smaller buyers behavior model where interpersonal and

74. When demand comes (as it does in the individual influences might interact is
business market) from the demand for called the ............... .
consumer goods, this form of demand is
(A) Environment
called............
(A) Kinked demand (B) Response
(B) Inelastic demand (C) Stimuli
(C) Cyclical demand
(D) Buying center
(D) Derived demand

F010402T ( 12 ) Set-A
78. In a ............ the buyer reorders 83. Considering the major influences on
something without any modifications. business buyer behavior, as shown in a

(A) habitual re buying model in the text, under which influence

(B) straight re buying stage would you expect to find the
(C) modified re buying influences of authority, status, empathy,
(D) new task buying and persuasiveness ?
79. In a ............ the buyer wants to change (A) Environmental
something about product specifications,
(B) Organizational
prices, terms, or suppliers.
(C) Interpersonal
(A) habitual re buy
(B) straight re buy (D) Individual
(C) modified re buy
84. The stage of the business buying process
(D) new task buy
where the buyer describes the
80. When a firm buys a product or service
characteristics and quantity of the needed
for the first time, it is facing a ............ .
(A) Habitual re buy situation item is called ................ .
(B) Straight re buy situation
(A) Problem recognition
(C) Modified re buy situation
(D) New task situation (B) General need description

81. The ―in‖ suppliers are most likely to get (C) Product specification
nervous and feel pressure to put their best (D) Proposal solicitation
foot forward in which of the following
types of buying situations ? 85. If a buying team is asked by the
(A) Modified re buy purchasing department to rank the
(B) New task buying
importance of reliability, durability,
(C) Straight re buy
(D) Indirect re buy price, and other attributes of an item,

82. The decision-making unit of a buying then the team is going through a business
organization is called its .......... all the buying process stage called............... .
individuals and units that participate in
(A) Problem recognition
the business decision-making process.
(A) buying center (B) General need description
(B) purchasing center (C) Product specification
(C) bidding center
(D) demand-supply center (D) Proposal solicitation

F010402T ( 13 ) Set-A
86. ............ is the stage of business buying 90. The ............ may lead the buyer to
where an organization decides on and continue, modify, or drop the
specifies the best technical product
arrangement that has been entered into
characteristics for a needed item.
by the buyer and seller.
(A) Problem recognition
(B) General need description (A) performance review.
(C) Product specification (B) order-routine specification
(D) Proposal solicitation
(C) supplier selection
87. ............ is an approach to cost reduction
(D) general need description
in which components are studied
carefully to determine if they can be 91. For the marketing manager, social class
redesigned, standardized, or made by less
offers some insights into consumer
costly methods of production.
behavior and is potentially useful as a
(A) Cost analysis
.............. .
(B) Order analysis
(C) Product analysis (A) Market research information
(D) Value analysis. (B) Market segmentation variable.
88. Factors such as supplier reputation for (C) Source of understanding
repair and servicing capabilities are
competition‘s strategy
important criteria for evaluation at which
stage in the business buying process ? (D) Source to predict future trends

(A) Problem recognition

92. ............is the definition of reference
(B) Supplier search
groups.
(C) Supplier selection
(D) Order-routine specification (A) Groups that an individual looks to
when forming attitudes and
89. Blanket contracts are typically part of
which of the following stages in the opinions.
business buying process ? (B) Groups of people who have been
(A) General need description referred to by someone they know
(B) Product specification
(C) Groups of office colleagues
(C) Supplier selection
(D) Order-routine specification (D) Chat groups on the internet

F010402T ( 14 ) Set-A
93. ............ are factors that have been shown 96. For which of the following products
to affect consumer behavior. would the reference group influence be
the strongest ?
(A) Brand name, quality, newness, and
(A) A best-seller novel
complexity.
(B) A pickup truck.
(B) Advertising, marketing, product, (C) A loaf of bread
and price (D) A pair of jeans

(C) Outlets, strategies, concept, and 97. Primary reference groups include .......... .
brand name (A) College student‘s
(B) Office colleagues
(D) Quality, advertising, product
(C) Family and close friends
positioning,
(D) Sports groups
94. The reason that higher prices may not 98. Secondary reference groups include
affect consumer buying is .............. . ............
(A) Family and close friends
(A) Most consumers prefer brand
(B) Sports groups
names which have higher prices
(C) Ethnic and religious groups
(B) 70% of the total population looks (D) Fraternal organizations and
for quality services and is willing professional associations
to pay higher prices
(C) Consumers believe that higher 99. Marketing strategies are often designed
to influence ............ and lead to
prices indicate higher quality or
profitable exchanges.
prestige.
(A) Consumer decision making
(D) Most consumers feel that the price (B) Sales strategies
is actually affordable (C) Advertising strategies
(D) Export strategies
95. ............ are the groups that individuals
100. ............ refers to the information a
look to when forming attitudes and
consumer has stored in their memory
opinions.
about a product or service.
(A) Reference groups
(A) Cognitive dissonance
(B) Teenage groups
(B) Product knowledge
(C) Religious groups (C) Product research
(D) Adult groups (D) Marketing research

F010402T ( 15 ) Set-A
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