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. S2 only
B. Neither S1 nor S2
C. Both S1 and S2
D. S1 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
Which of the following is considered an investing activity in a cash flow statement?
A. Payment of dividend
B. Purchase of machinery
C. Issue of shares
D. Cash received from customers

Correct Answer: Option B


Explanation:
Investing activities involve the acquisition and disposal of long-term assets and other investments not included in cash equivalents.

Question #2
The 'Substantive Analytical Procedure' involves:
A. Physical verification only
B. Inquiry only
C. Evaluating financial information through analysis of plausible relationships
D. Detailed testing of samples

Correct Answer: Option C


Explanation:
Substantive analytical procedures use ratios, trends, and relationships to detect misstatements.

Question #3
Under the straight-line method of depreciation, the depreciation amount:
A. Decreases every year
B. Is based on usage
C. Remains constant every year
D. Increases every year

Correct Answer: Option C


Explanation:
Straight-line method charges equal amount of depreciation each year over the useful life of the asset.