1. Equity portion of PQR Ltd. is as of now cited at $ 320. The Market Price of the offer following a half year has the accompanying likelihood dissemination:

Market Price $ 180 260 280 320 400

Probability 0.1 0.2 0.5 0.1 0.1

A put alternative with a strike cost of $ 300 can be composed.

You are needed to discover anticipated estimation of choice at development (for example a half year)

Answer all the MCQ in proper sequence in reference to managerial accounts:

2. Relinquishment of offers brings about the decrease of:

(A) Subscribed Capital

(B) Authorized Capital

(C) Reserve Capital

(D) Fixed Assets.

3. Which one of the accompanying things isn't a piece of bought in capital?

(A) Equity Shares

(B) Preference Shares

(C) Forfeited Shares

(D) Bonus Shares

4. At the hour of relinquishment of offers the offer capital record is charged with

(A) Face esteem

(B) Called up esteem

(C) Paid up esteem

(D) Issued esteem

5. Intentional return of offers for cancellation by the investors is called

(A) Cancellation of offers

(B) Forfeiture

(C) Surrender of offers

(D) None of these

6. Assuming the Premium on the relinquished offers has effectively been gotten, Securities Premium A/c ought to be :

(A) Credited

(B) Debited

(C) No treatment

(D) None of these

7. Equilibrium of offer relinquishment account is appeared yet to be determined sheet under the head ...

(A) Share Capital Account

(B) Reserve and Surplus

(C) Current Liabilities and Provisions

(D) Unsecured Loans

8. On a value portion of $10 the organization has called up $8 however $6 have been gotten by the organization is relinquished, the capital record ought to be charged by:

(A) $10

(B) $8

(C) $6

(D) $2

9. On the off chance that a portion of $10 gave at a higher cost than normal of $3 on which everything has been called and $8 (counting premium) paid is relinquished the capital record ought to be charged with:

(A) $5

(B) $8

(C) $10

(D) $13

10. On the off chance that a portion of $10 gave at a higher cost than expected of n on which $9 counting premium) have been called and $7 including premium is paid is relinquished, the capital record ought to be charged by:

(A) $10

(B) $7

(C) $8

(D) $9

11. 600 portions of $10 each were relinquished for non-installment of $2 per share on first call and $5 per share on definite call. Offer Forfeiture Account will be credited with:

(A) $1,200

(B) $1,800

(C) $3,000

(D) $4,200