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Chapter 19: Sources of Business Finance — Online MCQ Test

COMMERCE · CLASS 11th · Tamil Nadu State Board
Practice Chapter 19: Sources of Business Finance with a free chapter-wise online MCQ test. This chapter covers: This chapter covers short-term and long-term business financing options. Students study equity shares preference shares retained earnings debentures commercial banks and personal i.... AI-generated questions from basic to board-exam level, with instant results and explanations.

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Chapter 19: Sources of Business Finance — Important Questions & Answers

Which of the following is considered an internal source of business finance?
  • A. Retained earnings
  • B. Bank loans
  • C. Debentures
  • D. Public deposits
Answer: A. Retained earnings
Retained earnings represent profits kept within the business rather than distributed as dividends, making it an internal source.
The owners of the company are known as ________.
  • A. Debenture holders
  • B. Equity shareholders
  • C. Creditors
  • D. Bankers
Answer: B. Equity shareholders
Equity shareholders provide risk capital and are considered the legal owners of the joint-stock company.
Which of the following is a characteristic feature of preference shares?
  • A. They carry voting rights
  • B. They have a fixed rate of dividend
  • C. Dividend is paid only after equity shareholders
  • D. They are always unsecured
Answer: B. They have a fixed rate of dividend
Preference shareholders enjoy a preferential right to receive a fixed rate of dividend before any dividends are paid to equity shareholders.
Compare Equity shares and Debentures: Which statement is true?
  • A. Equity shareholders are creditors; Debenture holders are owners.
  • B. Equity shares provide permanent capital; Debentures are repayable.
  • C. Interest on debentures is optional; dividends are mandatory.
  • D. Both carry voting rights.
Answer: B. Equity shares provide permanent capital; Debentures are repayable.
Equity shares are non-redeemable during the lifetime of the company, whereas debentures must be repaid after a specific period.
Which factor primarily influences the choice of finance if a company wants to maintain its 'Debt-Equity' ratio?
  • A. Control and cost of capital
  • B. Taxation laws only
  • C. Stock exchange regulations
  • D. The total assets of the firm
Answer: A. Control and cost of capital
The decision to raise funds involves balancing the cost of debt (interest) and equity (dividends/dilution) while considering management control.