S1: In financial management, the 'Net Present Value' (NPV) method assumes that cash inflows are reinvested at the cost of capital. S2: The 'Internal Rate of Return' (IRR) method assumes that cash inflows are reinvested at the IRR itself. Which statement(s) is/are correct? MCQ with Answer and Explanation

S1: In financial management, the 'Net Present Value' (NPV) method assumes that cash inflows are reinvested at the cost of capital. S2: The 'Internal Rate of Return' (IRR) method assumes that cash inflows are reinvested at the IRR itself. Which statement(s) is/are correct?
A. S1 only
B. Neither S1 nor S2
C. Both S1 and S2
D. S2 only
Answer: Option C
Solution (By JKSSB Mock Tests)
Both statements correctly identify the reinvestment rate assumptions of the two capital budgeting techniques. NPV assumes reinvestment at the cost of capital (discount rate), while IRR assumes reinvestment at the IRR.

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Practice More Accountancy and Book Keeping Questions

Question #1
S1: SEBI regulates the capital markets in India. S2: SEBI was established by an executive order. Which statement(s) is/are correct?
A. Neither S1 nor S2
B. S2 only
C. Both S1 and S2
D. S1 only

Correct Answer: Option D


Explanation:
SEBI regulates the capital markets to protect investors and promote development. It was initially set up by an executive resolution in 1988, but it was given statutory powers by the SEBI Act, 1992. S1 is correct, S2 is incorrect as it is now a statutory body.

Question #2
In the preparation of Income and Expenditure Account, outstanding expenses at the end are:
A. Ignored
B. Deducted from the respective expense
C. Added to the respective expense
D. Shown as income

Correct Answer: Option C


Explanation:
Outstanding expenses increase the total expense for the period.

Question #3
A 'Change in Accounting Estimate' is applied:
A. Adjusting opening reserves
B. Prospectively
C. With restatement
D. Retrospectively

Correct Answer: Option B


Explanation:
Changes in accounting estimates are recognized prospectively in current and future periods.