796. Unsecured debentures are also called as _________.

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Mortgaged debentures
Simple debentures
Bearer debentures
Registered debentures
✅ The correct answer is B.
Unsecured debentures are debentures that are not supported by a collateral security. No specific assets will be set aside against unsecured debentures. It is basically a loan with out any protection. They are backed only by the general credit worthiness of the issuer.

795. Industrial engineering method is used to analyze relationship between

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marketing and financing
price and costs
input and output
units and batches
✅ The correct answer is C.
Industrial engineering method is used to analyze relationship between input and output. Industrial engineering method is a physical way of examining the relationship between cost drivers and costs by analyzing the inputs coming into the company, the outputs that are created, and the work that goes into the process.

792. An allocation approach, in which all overhead entries are restated using actual cost rates in place of budgeted rates is called

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unadjusted budget rate approach
adjusted allocation rate approach
unadjusted allocation rate approach
adjusted budget rate approach
✅ The correct answer is B.
An allocation approach, in which all overhead entries are restated using actual cost rates in place of budgeted rates is called adjusted allocation rate approach. The adjusted allocation-rate approach restates or corrects estimated overhead costs booked throughout the year, so that the actual overhead costs are recorded properly.

784. Dividends paid to common shareholders and divided by common shares outstanding are equals to

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earning per share
dividends per share
book value of share
market value of shares
✅ The correct answer is B.
Dividends paid to common shareholders and divided by common shares outstanding are equals to dividends per share. Dividend per share (DPS) is the sum of declared dividends issued by a company for every ordinary share outstanding. The figure is calculated by dividing the total dividends paid out by a business, including interim dividends, over a period of time by the number of outstanding ordinary shares issued.

766. Who prescribes the format of a pre-authorisation letter and standard claim forms?

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Central Government
Insurance company
TPA
IRDA
✅ The correct answer is D.
IRDA prescribes the format of a pre-authorisation letter and standard claim forms. The Insurance Regulatory and Development Authority of India is an autonomous, statutory body tasked with regulating and promoting the insurance and re-insurance industries in India.