11th Standard Commerce Study material & Free Online Practice Tests - View Model Question Papers with Solutions for Class 11 Session 2020 - 2021
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Commerce Question Papers

11th Standard English Medium Commerce Subject Reserve Bank of India Creative 3 Mark Questions with Solution Part - II - by Question Bank Software - View & Read

1)
What are the reasons behind in demonetisation by Government of India?
2)
Define Bank.
3)
Write a note on Demonetisation.
4)
What are the limitations of Bank rate Policy?
5)
State the leadership and supervisory functions of RBI.

11th Standard Commerce English Medium Free Online Test 1 Mark Questions 2020 - by Question Bank Software - View & Read

1)
Activities undertaken out of love and affection or with social service motive are termed as:
2)
The production side of business activity is referred as ______________
3)
Centralised control in MNC's implies control exercised by
4)
The duration of bill of exchange may be ranging from _______.
5)
MSME supplies to large scale industries_______.

11th Standard Commerce English Medium Free Online Test One Mark Questions with Answer Key 2020 - by Question Bank Software - View & Read

1)
Barter system will be effective only when the needs of both parties are ..... with each other.
2)
Commerce involves an exchange of ................for the sake of earning profits
3)
Which of the following is not correctly matched?
4)
Activities undertaken with a monetary motives are termed as ...............activities.
5)
A partnership is formed by ___________

11th Standard Commerce English Medium Free Online Test 1 Mark Questions 2020 - Part Two - by Question Bank Software - View & Read

1)
The barter envisages mutual exchange of goods without ______________ as a medium of exchange.
2)
Which of the following is not characterized as economic activities?
3)
Fishery & Piggery come under ____________
4)
Banking, Insurance are examples of ..................... service.
5)
Which one of the following is the corporate enterprise?

11th Standard Commerce English Medium Free Online Test One Mark Questions with Answer Key 2020 - Part Two - by Question Bank Software - View & Read

1)
A major disadvantage of sole proprietorship is __________.
2)
The Local Area Banks are promoting
3)
Maintenance of minimum balance in Savings Acount is ____________
4)
______ is a document acknowledging the receipt of goods by a carrier.
5)
Tramps are _________

11th Standard Commerce English Medium Free Online Test 1 Mark Questions 2020 - Part Three - by Question Bank Software - View & Read

1)
Who encouraged import of foreign goods from Persia?
2)
Maruti Suzuki is an example of ........
3)
Commerce represents________ side of goods and services.
4)
The Members in the joint Hindu family are called ________
5)
Demonetisation was introduced in __________ .

11th Standard Commerce English Medium Free Online Test One Mark Questions with Answer Key 2020 - Part Three - by Question Bank Software - View & Read

1)
There should be a systematic body of knowledge in ...............
2)
A major disadvantage of sole proprietorship is __________.
3)
___________ is governed by the Indian Partnership Act.
4)
A private limited company can be incorporated with _____ persons.
5)
A Company under outsourcing transfers activities which are ________.

11th Standard Commerce English Medium Free Online Test 1 Mark Questions 2020 - Part Four - by Question Bank Software - View & Read

1)
Large scale units require ____________ capital.
2)
Production which involves several stages for manufacturing finished product is known as __________
3)
Inventors are example of ..................service.
4)
Registration of partnership is _________
5)
Consumers Co-operation was first successful in_______.

11th Standard Commerce English Medium Free Online Test One Mark Questions with Answer Key 2020 - Part Four - by Question Bank Software - View & Read

1)
___________ in Sangam period was both internal and external.
2)
Which of the following is not characterized as economic activities?
3)
A major disadvantage of sole proprietorship is __________.
4)
The Board of directors of a company is elected by _________
5)
Which of the following documents define the scope of a Company's Activities?

11th Standard Commerce English Medium Free Online Test 1 Mark Questions 2020 - Part Five - by Question Bank Software - View & Read

1)
The economic activity which is connected with conversion of resources into useful goods is known as________
2)
A partnership is formed by ___________
3)
The head office of RBI is situated in______
4)
__________type of warehouse is most common in America.
5)
____________policy is more suitable for a person who is taking a career.

11th Standard Commerce English Medium Free Online Test One Mark Questions with Answer Key 2020 - Part Five - by Question Bank Software - View & Read

1)
Most of the inland trade in sangam period was done in,_______as medium of exchange under barter mode.
2)
A manufacturing unit where in investment in plant and machinery is_______known as Micro Unit.
3)
Sugar and paper industries are examples of ................. Industries.
4)
A partnership is formed by ___________
5)
_________ companies can exercise more than 50% of the total voting power of the later.

11th Standard Commerce English Medium Free Online Test One Mark Questions with Answer Key 2020 - Part Six - by Question Bank Software - View & Read

1)
The following does not characterise business activity?
2)
A Co-operative Super Market supplies __________
3)
...................... form of business organisation gained economic importance in most of the countries of the world in recent years.
4)
The deposit which has no limitation on deposit of cheques or withdrawals from the account is______
5)
The document which authorizes to deliver the goods either in part of full is called ___________.

11th Standard Commerce English Medium Free Online Test 1 Mark Questions 2020 - Part Six - by Question Bank Software - View & Read

1)
Activities undertaken with the object of earning money are called ____________ activities.
2)
Commerce involves an exchange of ................for the sake of earning profits
3)
Commerce is mainly concerned with ______.
4)
When his business assets are not sufficient to pay off the business debts, he has to pay from his personal property _________
5)
The Government appointed a committee to review the working of Co-operatives under the chairmanship of ________.

11th Standard Commerce English Medium Free Online Test 1 Mark Questions 2020 - Part Seven - by Question Bank Software - View & Read

1)
A Private Limited Company can be formed in ___________ variations.
2)
Memorandum Association consists of_________clause.
3)
Consumers Co-operation was first successful in_______.
4)
Public corporation are managed by ______________ nominated by the Government.
5)
The Local Area Banks are promoting

11th Standard Commerce English Medium Free Online Test One Mark Questions with Answer Key 2020 - Part Seven - by Question Bank Software - View & Read

1)
Commerce activities are heading for a cashless system through ___________ .
2)
Who encouraged import of foreign goods from Persia?
3)
A temporary partnership which is formed to complete a specific job doing a specified period of time is called ________.
4)
Pipelines are used for the movement of ____________
5)
The person who hires the ship is known as________.

11th Standard Commerce English Medium Free Online Test 1 Mark Questions 2020 - Part Eight - by Question Bank Software - View & Read

1)
The written agreement among partners is called _______
2)
___________refers to confiscation of shares held by a member for non-payment of call dues.
3)
A Government company purchases shares in the name of
4)
The primary objective of the ________________ is to serve the people and help in creating an environment for industrial activity.
5)
__________ helps the producers to get reasonable price for their produce.

11th Standard Commerce English Medium Free Online Test One Mark Questions with Answer Key 2020 - Part Eight - by Question Bank Software - View & Read

1)
The word 'Vanigam' has widely used in Sangam literature like ...........
2)
Normally high level risk involved in ___________
3)
A major disadvantage of sole proprietorship is __________.
4)
__________is found in each and every country in the world .
5)
____________insurance include liability arising out of hazards and expenses involved in non-compliance of rules and regulations.

11th Standard Commerce English Medium Free Online Test 1 Mark Questions 2020 - Part Nine - by Question Bank Software - View & Read

1)
"Kautilya's Arthasastra" describes the economy in times of _______.
2)
The following does not characterise business activity?
3)
Normally high level risk involved in ___________
4)
When his business assets are not sufficient to pay off the business debts, he has to pay from his personal property _________
5)
The participation of both the Government and the private sector in company is knows as____________.

11th Standard Commerce English Medium Free Online Test One Mark Questions with Answer Key 2020 - Part Nine - by Question Bank Software - View & Read

1)
The following does not characterise business activity?
2)
Public Enterprises are under .............. category of Business
3)
Person who enter in to a partnership are individually called ____________
4)
The Board of directors of a company is elected by _________
5)
This emerged as an instrument to protect the interest of the weaker section is___________.

11th Standard Commerce English Medium Free Online Test 1 Mark Questions 2020 - Part Ten - by Question Bank Software - View & Read

1)
Registration of partnership is _________
2)
Which of the following is not correct?
3)
_______ was established to serve exclusively for women members.
4)
_________is a plastic card with name, account number and validity period with the specimen signature of the bearer.
5)
International trade owes its growth to ___________

11th Standard Commerce English Medium Free Online Test One Mark Questions with Answer Key 2020 - Part Ten - by Question Bank Software - View & Read

1)
"Economic activities performed for earning profits" definition given by .......
2)
The service Enterprises with an maximum investment of 5 crore is known as_______
3)
Sole Proprietorship is suitable for ________
4)
A temporary partnership which is formed to complete a specific job doing a specified period of time is called ________.
5)
Which of the following are matched correctly
(i) IFCI - Development Bank
(ii) Vallalar Grama Bank - RRB
(iii) SBI - Public - Sector Bank
(iv) Indian Bank - Nationalised Bank

11th Standard Commerce English Medium Free Online Test Book Back One Mark Questions - by Question Bank Software - View & Read

1)
In Pandiyas Dynasty the place where the goods are sold is ______
2)
The Primary objective of a business is ______.
3)
The industries engaged in extraction of iron ore are known as ___________
4)
Which is the oldest form of Business organisation?
5)
The firm of Hindu Undivided Family is managed by whom?

11th Standard Commerce English Medium Free Online Test Book Back 1 Mark Questions with Answer Key - by Question Bank Software - View & Read

1)
Which bank is not a Industrial Bank?
2)
Electronic banking can be done through _____________
3)
Warehouses removes the hindrance of _________
4)
Transport removes the hindrance of ___________
5)
The basic principle of insurance is ________.

11th Standard Commerce English Medium Free Online Test Book Back One Mark Questions - Part Two - by Question Bank Software - View & Read

1)
MSMED Act was enacted in the year______.
2)
Trade middleman who acts as a link between wholesaler and customers refers to a____________
3)
Retailers deal in _________ quantity of goods.
4)
Movement of goods, services, intellectual property, human assets, technology and so on among the countries.
5)
EPC stands for _____.

11th Standard Commerce English Medium Free Online Test Book Back 1 Mark Questions with Answer Key - Part Two - by Question Bank Software - View & Read

1)
Who wrote "Arthasasthra"?
2)
Production which involves several stages for manufacturing finished product is known as __________
3)
A major disadvantage of sole proprietorship is __________.
4)
The Members in the joint Hindu family are called ________
5)
Which of the following is created by a Special Act of Parliament or in State Assemblies?

11th Standard Commerce English Medium Free Online Test Creative 1 Mark Questions - Part Two - by Question Bank Software - View & Read

1)
Pattinappalai praised ................ city where various foreigners of high civilisation speaking different languages
2)
__________ refers to the occupation in which people work for others and get remuneration in the form of wages or salaries.
3)
Fishery & Piggery come under ____________
4)
When his business assets are not sufficient to pay off the business debts, he has to pay from his personal property ___________
5)
State Bank of India is an example for____ Company.

11th Standard Commerce Historical Background of Commerce in The Sub-Continent English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
The word______ has been widely used in sangam literature like Purananuru and Thirukkural.
2)
_____________ is part and parcel of human life.
3)
Which is called as sleepless city?
4)
Which one helps in announcing the arrival of new products and their uses to the people?
5)
The primary object of business is .................

11th Standard Commerce Historical Background of Commerce in The Sub-Continent English Medium Free Online Test 1 Mark Question with Answer 2020-2021 - by Question Bank Software - View & Read

1)
Warehouse removes the hindrance of ______________
2)
_______________ is part and parcel of human life, whether it is a king or common man.
3)
Conunerce serves as a valuable link between the _____________ and the ___________.
4)
Warehouse facilities create _____________ utility.
5)
Night market was called as_____

11th Standard Commerce English Medium Free Online Test Book Back One Mark Questions - Part Three - by Question Bank Software - View & Read

1)
The largest commercial bank of India ____________
2)
___________ can be given as a collateral security for getting financial assistance from bank.
3)
______ is a document acknowledging the receipt of goods by a carrier.
4)
Buying and Selling of goods through electronic network is known as ___________
5)
Assuming Social Responsibility of business helps the enterprise in ____

11th Standard Commerce English Medium Free Online Test Book Back 1 Mark Questions with Answer Key - Part Three - by Question Bank Software - View & Read

1)
Activities undertaken out of love and affection or with social service motive are termed as:
2)
Commerce is mainly concerned with ______.
3)
From the following which one is Non-corporate form of business?
4)
Selling of Goods from home country to foreign country is called______.
5)
The Exporters appoint the _________ agent to fulfill the customs formalities

11th Standard Commerce English Medium Free Online Test Creative 1 Mark Questions - by Question Bank Software - View & Read

1)
Barter system refers to____________
2)
Industries which are engaged in construction of dames, bridges, roads, etc are called as _____________
3)
________ is owned by Single person.
4)
The Joint Hindu Family Business is a distinct form of organisation peculiar to ___________
5)
A _________ is a distinct legal entity.

11th Standard Commerce English Medium Free Online Test Creative One Mark Questions with Answer Key - by Question Bank Software - View & Read

1)
Which is called as sleepless city?
2)
The nature oriented industry is called as_____
3)
A Nominal Partner is also called as ___________ Partner.
4)
The minimum number of members for a public limited company is :
5)
The debenture holders of a joint-stock company gets a fixed rate of______________.

11th Standard Commerce English Medium Free Online Test Creative One Mark Questions with Answer Key - Part Two - by Question Bank Software - View & Read

1)
_________ functions as a medium of exchange.
2)
An enterprise which is owned, managed and controlled by Government and private entrepreneurs is known as_______
3)
The structure in which there is separation of ownership and man agreement is called ______
4)
The liability of partners are_________.
5)
A company can choose any name but it should not closely resemble the name of an/a _________

11th Standard Commerce English Medium Free Online Test Creative 1 Mark Questions - Part Three - by Question Bank Software - View & Read

1)
The growth of civilisation and standard of living of the people _____________ activities were developed.
2)
Commerce involves an exchange of ................for the sake of earning profits
3)
Which of the following is not correctly matched?
4)
"No seprate Legal Entity" in case of _______
5)
Running a cinema theatre, a bookshop are the examples of ________

11th Standard Commerce English Medium Free Online Test Creative One Mark Questions with Answer Key - Part Three - by Question Bank Software - View & Read

1)
Pattinappalai praised ................ city where various foreigners of high civilisation speaking different languages
2)
Which one of the following is the example for Public Enterprises?
3)
______industry assembles different component parts to make a new product, as in the case of television, car, computer, etc.
4)
The right of property devolves on the coparceners by succession and not by birth as _______
5)
In a Company form of organisation, there is the complete divorce between _________ and _____________

11th Standard Commerce English Medium Free Online Test Creative One Mark Questions with Answer Key - Part Four - by Question Bank Software - View & Read

1)
Who encouraged import of foreign goods from Persia?
2)
Maruti Suzuki is an example of ........
3)
Nobody can claim a share of profit in__________
4)
Partnership organisation was started with enactment of partnership Act in England in _______
5)
Companies established by special acts of parliament or state legislatures are called _______

11th Standard Commerce English Medium Free Online Test Creative 1 Mark Questions - Part Four - by Question Bank Software - View & Read

1)
Trade means buying and selling of goods for....................
2)
Special arrangement must be made for________ of goods to prevent loss or damage.
3)
Who has the power to convene the meetings of Board of Directors?
4)
..........are totally funded by the government and all their income go into the state treasury.
5)
______ deposits are repayable on demand on any day.

11th Standard Commerce English Medium Free Online Test Creative 1 Mark Questions - Part Five - by Question Bank Software - View & Read

1)
Which one helps in announcing the arrival of new products and their uses to the people?
2)
Banking, factoring, accounting and insurance come under________ type of service.
3)
The duration of bill of exchange may be ranging from _______.
4)
Wholesaler's deals in ............. quantity of goods.
5)
Retailing is a marketing function which________.

11th Standard Commerce English Medium Free Online Test Creative One Mark Questions with Answer Key - Part Five - by Question Bank Software - View & Read

1)
Barter system will be effective only when the needs of both parties are ..... with each other.
2)
The retailers who have independent shops of temporary nature is known as __________
3)
The first step in the internationalization process is _________.
4)
______________regulates the use of foreign exchange in India.
5)
IFC is one subsidary institution of ...............

11th Standard Commerce International Business English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
Goods are imported for purpose of re-export to another country is termed as______
2)
Which one of the following is not the advantages of international business?
3)
IBRD is also known as __________.
4)
Which of the following is not an Indian Multinational Company?
5)
WTO stands for ___________.

11th Standard Commerce International Finance English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
An instrument representing ownership interest in securities of a Foreign Issuer is called ___________
2)
ADRs are issued in_____
3)
__________bond is a special type of bond issued in the currency other than the home currency.
4)
The depository receipt issued by a company in USA are known as_____
5)
The exchange rate is the ________.

11th Standard Commerce Micro, Small and Medium Enterprises and Self Help Groups English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
MSMED Act was enacted in the year______.
2)
Investment Limit of a Micro Enterprise under manufacturing sector does not exceed _____lakhs.
3)
_______ helps towards the industrialisation of rural and backwards areas.
4)
___________ do not require a huge capital to start the unit.
5)
Clay pot making industry is the best example for__________Enterprises.

11th Standard Commerce Micro, Small and Medium Enterprises and Self Help Groups English Medium Free Online Test 1 Mark Questions with Answer Key - by Question Bank Software - View & Read

1)
MSMEs are important for the Nation's Economy because they significantly contribute to______.
2)
There are_______distinct modes of Credit to self help groups
3)
The manufacturing enterprises are defined in terms of investment in ___________.
4)
Pandiyan Rural bank, Pallavan Rural bank are the examples of________.
5)
The process of manufacturing enterprises are specified in the first schedule to the______.

11th Standard Commerce Types of Trade English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
The purchase of goods from a Foreign Country is called _____.
2)
_____ acts as a connective link between the producer and the consumer.
3)
Domestic Trade is otherwise called as ______________
4)
A retailer deals in ________ varieties of goods.
5)
Trade transfers _____

11th Standard Commerce Types of Trade English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
When goods are Imported for the purpose of Export it is called as _____.
2)
Home trade is classified into______.
3)
Foreign trade is classified into______.
4)
Which of the following place does not come under the entrepot centres in the world?
5)
The main aim of trade is to____

11th Standard Commerce Channels of Distribution English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
Trade middleman who acts as a link between wholesaler and customers refers to a____________
2)
_________ buy the goods from the producer and sell it to the retailers.
3)
A ________ is a mercantile agent to whom goods are entrusted for sale by a principal and takes physical possession of the goods, but does not obtain ownership.
4)
A wholesaler deals in a __________quantity of goods.
5)
Which one of the following is not correctly matched?

11th Standard Commerce Channels of Distribution English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
Who is the first middleman in the channel of distribution?
2)
Wholesalers deal in ______ quantity of goods.
3)
An agent is appointed by the------------
4)
Commission agents playa vital role in______ marketing.
5)
From the following who does not come under functional middlemen _______.

11th Standard Commerce Retailing English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
Retailers deal in _________ quantity of goods.
2)
Small shops which deal in a particular line of products are called as______.
3)
The retail business acts as a universal supplier of a wide variety of products_____.
4)
It is a retail organisation owned, managed and controlled by the consumer themselves_____.
5)
The minimum number of persons required to start a consumer Co-operative Society is_____.

11th Standard Commerce Retailing English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
Small scale fixed retailers include ___________
2)
A number of identical retail shops situated at different localities int he city or in the different parts of the country is called________.
3)
The risk of bad debts in this business is eliminated particularly when payment is received through VPP______.
4)
Centralised purchasing and Decentralised selling is the feature of_________
5)
Which of the following is correctly matched?

11th Standard Commerce International Business English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
Movement of goods, services, intellectual property, human assets, technology and so on among the countries.
2)
Movement of Goods, Services among the Countries.
3)
Which one of the following is not the disadvantages of international business?
4)
The importance centre for entrepot_______.
5)
In due course __________ was replaced by ______ on 1st January 1995.

11th Standard Commerce Export and Import Procedures English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
STC is expansion for_______.
2)
The ___________ receipt is an acknowledgement of receipt of goods on the ship issued by the Captain.
3)
EXIM Bank was established in the year______.
4)
Which one of the following is not a import trade procedure?
5)
The document containing the guarantee of a bank to honour bill of exchange drawn on it by an exporter is______.

11th Standard Commerce Export and Import Procedures English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
EPC stands for _____.
2)
An _________ is document prepared by importer an sent to the exporter to buy the goods.
3)
Which of the following institution provides insurance against various risks in international trade?
4)
Which one of the following is not the export trade procedures?
5)
Which one of the following document is not required in connection with an import trade?

11th Standard Commerce Facilitators of International Business English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
WTO was established on __________
2)
TRIPs is one of the WTO agreement that deals with______.
3)
IBRD was set up in________.
4)
Which one of the following is not the objective of IMF.
5)
Which Indian City has been chosen by the World Bank for setting up its back office operations?

11th Standard Commerce Facilitators of International Business English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
General Agreement on Tariff and Trade was signed on ___________
2)
The headquarter of WTO is located at _____.
3)
World bank is located at _____________
4)
WTO is the only organisations dealing with the________.
5)
IMF was established in the year______.

11th Standard Commerce Balance of Trade and Balance of Payments English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
The Statement which discloses a record of transactions between the residents of one country and residents of Foreign Country.
2)
Foreign Capital long-term loan and Foreign Currency reserve are recorded under_____.
3)
Balance of payments surplus indicates _______.
4)
Final balance of payments of a country is ______
5)
If balance of payments of a country is in deficit, then _______

11th Standard Commerce Balance of Trade and Balance of Payments English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
The Balance of Payments councils consists of_____.
2)
Balance of payment of a country includes ______.
3)
Balance of payments of a country has ______ parts.
4)
Balance of trade of a country may either be ..............
5)
Balance of trade is .............. term.

11th Standard Commerce Elements of Contract English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
An Agreement enforceable by law is a _______.
2)
Void agreement signifies ______________
3)
A contract with or by a minor is a _________.
4)
The law relating to contracts is to be found in the Indian contact act_____.
5)
Incapacity to contract may arise from________.

11th Standard Commerce Elements of Contract English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
Every promise and every set of promises, forming the consideration for each other, is an _______.
2)
A contract with or by a minor is a _________.
3)
'A' promises to obtain for 'B' an employment in the public service and 'B' promises to pay' Rs.5,00,000 to A. The agreement is_______.
4)
Which one of the following is not correct ?
5)
All illegal agreements are void; but all void agreements are not illegal ______.

11th Standard Commerce Performance of Contract English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
On the valid performance of the contractual obligations by the parties, the contract ____________
2)
A, B, C jointly promised to pay Rs. 50,000 to D. Before performance of the contract, C dies. Here, the contract ______________
3)
A person is said to be a third person if he is not a ____________
4)
Offer to performance is also know as _______.
5)
Promise which form consideration or part of consideration for each other are called as _______.

11th Standard Commerce Performance of Contract English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
Which of the following persons can perform the contract?
2)
Which of these parties cannot demand performance of promise?
3)
A promise to paint a picture for B. This contract will be performed by _______.
4)
Every promise and every set of promises, forming the consideration for each other is an______
5)
Promises which form the consideration or part there of for each other under section 2(F) are called______

11th Standard Commerce Discharge and Breach of a Contract English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
On the valid performance of the contractual obligation by the parties, the contract __________
2)
The compensation given for breach of contract is _____________
3)
Subsequent impossibility is referred to as _______.
4)
Nominal damages are awarded at the discretion of _______.
5)
In case of breach of contract, which of the following remedies is not available to the aggrieved party?

11th Standard Commerce Discharge and Breach of a Contract English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
An Agreement to do an Act impossible in itself under Section.56 is ___________
2)
Discharge by Mutual Agreement may involve ________.
3)
Vindictive damage is also called as _______.
4)
The term rescission means _______.
5)
Novation means _______.

11th Standard Commerce Direct Taxes English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
Income Tax is ___________
2)
The year in which income is earned is known as _____.
3)
Income Tax is levied by ______.
4)
Income of the previous year 2017- 18 is taxable in the assessment year ______.
5)
In case of an individual-the exempted limit income for assessment year 2018-2019 is ______.

11th Standard Commerce Direct Taxes English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
Period of assessment year is ________.
2)
The aggregate income under five heads is termed as _______.
3)
Income Tax was passed in the year ______.
4)
The person who has to pay tax or other sum of money payable under Income Tax Act is called as ______.
5)
Income from rent of agricultural land is ______.

11th Standard Commerce Indirect Taxation English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
Who is the chairman of the GST council?
2)
What kind of Tax the GST is?
3)
In India GST became effective from?
4)
GST is a _________ based tax on consumption of goods and services.
5)
What is the maximum rate prescribed under GST?

11th Standard Commerce Indirect Taxation English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
GST stands for __________
2)
What kind of Tax the GST is?
3)
What is IGST?
4)
India GST model has _________ rate structure.
5)
When does liability to pay GST arise in case of supply of goods?

11th Standard Commerce Objectives of Business English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
The Primary objective of a business is ______.
2)
The following does not characterise business activity?
3)
Which one of the following is not an economic activity?
4)
Large scale units require ____________ capital.
5)
Which of the following is not characterized as economic activities?

11th Standard Commerce Objectives of Business English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
Occupation of a Doctor is ______.
2)
The reward for doing a business is _____________
3)
Activities undertaken with the object of earning money are called ____________ activities.
4)
Activities undertaken to satisfy social and psychological needs are called______
5)
Which one of the following is the example for Public Enterprises?

11th Standard Commerce Classification of Business Activities English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
Auxiliaries to trade is also called as ________.
2)
Normally high level risk involved in ___________
3)
The industries which provide support services to other industries are known as _____________
4)
The production side of business activity is referred as ______________
5)
Warehouse facilities create ____________ utility.

11th Standard Commerce Classification of Business Activities English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
Auxiliaries to trade is also called as ________.
2)
The production side of business activity is referred as ______________
3)
Specialised services have to be rendered by persons like lawyers, Engineers etc is called _______________
4)
Which of the following is the best example of Synthetic Industry________
5)
MSME Development Act was established in the year______

11th Standard Commerce Sole Proprietorship English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
Which is the oldest form of Business organisation?
2)
A major disadvantage of sole proprietorship is __________.
3)
________ is owned by Single person.
4)
__________ is an Important as well as Specific Advantage of sole proprietorship.
5)
There is a limit to ___________ ability of a sole trader.

11th Standard Commerce Sole Proprietorship English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
A Sole proprietor concern is free from _________ regulation.
2)
Sole trading business can be started by ______________
3)
A sole trader concern is owned by an ____________
4)
Decision Making process in Sole Trading business is _____.
5)
Sole Tradership also know as ______________

11th Standard Commerce Hindu Undivided Family and Partnership English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
The firm of Hindu Undivided Family is managed by whom?
2)
A temporary partnership which is formed to complete a specific job doing a specified period of time is called ________.
3)
A partnership is registered with _______.
4)
In a Joint Hindu Family Firm even a newborn baby can be a ________
5)
Name the Partner whose association with the firm is not known to the general Public ____________

11th Standard Commerce Hindu Undivided Family and Partnership English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
In the firm of Hindu Undivided Family, how one gets the membership?
2)
'Only the male members in the family get the right of inheritance by birth' as ________
3)
The partnership deed also called _______.
4)
The 'Karta' in the Hindu undivided Family Business has _________
5)
___________ is governed by the Indian Partnership Act.

11th Standard Commerce Joint Stock Company English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
Table A of the Companies Act is a __________
2)
The Board of directors of a company is elected by _________
3)
__________ in a Company are freely transferable.
4)
________ companies are established by the King or Queen of a Country.
5)
A Private Limited Company can be formed in ___________ variations.

11th Standard Commerce Co-Operative Organisation English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
Cooperative fails because of _______.
2)
Minority interest Can be protected in __________
3)
In India, the poverty and rural indebtedness were predominant during the ________ century.
4)
The Co-operative society utilises transfers ____________ percent of profit to Reserve fund.
5)
"Each for all and all for each" principle is followed in _________________form of organization.

11th Standard Commerce Government Organisation English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
The share capital of the government company must not be less than
2)
The primary objective of the state enterprises is to ______________
3)
During the ______century, various governments started participating in industrial and commercial activities.
4)
Public corporation is also known as ______.
5)
Public can also subscribe to the share capital of ____________

11th Standard Commerce Joint Stock Company English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
The relationship between outsiders and the company is defined in _______.
2)
Companies established as a result of a charter granted by the King or Queen of a country is called ____________
3)
Which of the following documents define the scope of a Company's Activities?
4)
The Minimum subscription specified in the prospectus must be received within_________.
5)
A Company, in which not less than fifty are the percent of paid-up share capital is held by a State Government, is known as __________ Company.

11th Standard Commerce Co-Operative Organisation English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
Membership in a Cooperative organization is :
2)
All Cooperatives are established with __________
3)
Co-operative Society can be started __________
4)
In a Co-operative Society, the shares of a member ____________

11th Standard Commerce Multi National Corporations English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
A Multinational Corporation can be defined as a firm which ___________
2)
Centralised control in MNC's implies control exercised by
3)
Enterprises operating in several countries but managed from one country is termed as______.
4)
_____is a market condition where there are very few sellers in the same product line.
5)
Domestic industries cannot face challenges posted by -----------

11th Standard Commerce Multi National Corporations English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
Centralised control in MNC's implies control exercised by
2)
Dispersal of decision making power to branches/ affiliates/subsidiaries by head office represent __________
3)
MNCs carry the advantages of technical development ---------- host countries
4)
Domestic industries cannot face challenges posted by -----------
5)
MNCs are powerful ------- entities

11th Standard Commerce Government Organisation English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
Airport Authority of India is a public enterprise.Identify the form of organisation _______.
2)
Railways are the examples of _______.
3)
The most suitable form of organisation for manufacturing defense goods is ______.
4)
The ____gets share capital fully from government.

11th Standard Commerce Reserve Bank of India English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
The Central Bank of India is
2)
_______ is owned by the government of the country.
3)
The head office of the RBI is situated in _____
4)
India's first bank is ____________
5)
The "Lender of the Last Resort" of all banks is ____________

11th Standard Commerce Warehousing English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
A warehouse holds goods as a ________ center.
2)
The document which authorizes to deliver the goods either in part of full is called ___________.
3)
NCDC is an example of ________ warehouse.
4)
CWC was established in _________.
5)
The warehouse document, which is not giving dacument of title to goods is ______

11th Standard Commerce Reserve Bank of India English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
The Central Bank of India is
2)
The Apex bank of India is ______
3)
_____ industry is specified as priority sector by the RBI.
4)
The "Lender of the Last Resort" of all banks is ____________
5)
Which of the following is not correct?

11th Standard Commerce Types of Banks English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
Lakshmi vilas bank is an example for _____________
2)
The largest commercial bank in India is _____________
3)
Apex institution of agricultural bank is _____________
4)
State bank of India was established on 1st July _____________
5)
EXIM Bank is a __________

11th Standard Commerce Types of Banks English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
This is a leading development bank established to promote agriculture and rural development ___________
2)
Pandian Grama bank is an example for __________
3)
The EXIM Bank was established in the year ___________
4)
Land development bank is ____________
5)
In 2017, there were_______ scheduled foreign banks

11th Standard Commerce Functions of Commercial banks English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
Electronic banking can be done through _____________
2)
The largest commercial bank of India ____________
3)
Which of the following is not a type of advance provided by commercial bank?
4)
Time Deposits are also called as ___________
5)
Current Account is normally opened by ___________

11th Standard Commerce Functions of Commercial banks English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
Minimum how much amount can be transferred through RTGS?
2)
Overdraft facility is available for ___________
3)
Which one of the following is not a primary function of Commercial Banks?
4)
A Credit card is a _________
5)
Salary account of an employee is a ____________

11th Standard Commerce Warehousing English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
A warehouse holds goods as a ________ center.
2)
Warehouse undertakes the function of ________.
3)
NCDC is an example of ________ warehouse.
4)
The warehouse document, which is not giving dacument of title to goods is ______
5)
The goods stared to get profit out of fluctuations in prices is called storage for _________ purposes.

11th Standard Commerce Transportation English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
Air consignment note is prepared in ________ forms.
2)
Which is the fastest means of transport?
3)
International trade owes its growth to ___________
4)
_________ constitutes the predominant form of rural road transport in India for goods traffic.
5)
______is a document prepared by the consignor handed over to the carrier of goods, while transporting good through airways.

11th Standard Commerce Transportation English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
Air consignment note is prepared in ________ forms.
2)
Which is the fastest means of transport?
3)
Pipelines are used for the movement of ____________
4)
_________ constitutes the predominant form of rural road transport in India for goods traffic.
5)
______is an acknowledgement of receipt of goods for transport by the carrier.

11th Standard Commerce Insurance English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
The basic principle of insurance is ________.
2)
Which of the following in not applicable in insurance contract?
3)
A person did not disclose the heart disease while taking a life insurance policy. Which principle of insurance he has violated?
4)
Which of the following is covered under Life Assurance policy?
5)
Which policy provides financial support to farmers?

11th Standard Commerce Insurance English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
Which of the following in not applicable in insurance contract?
2)
On the basis of which principle of Insurance, insurer can take over the damaged goods after paying the compensation?
3)
The person who agrees to compensate the loss arising from the risk is called as______________
4)
The word 'Causa Proxima' means ________.
5)
'Stepping the shoes on others' means _________ .

11th Standard Commerce Emerging Service Business in India English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
A continuing relationship which provides a license privileges to do business and provides training, merchandising for a consideration is called _____.
2)
What aims for an effective management response over the longer run _______.
3)
A Company under outsourcing transfers activities which are ________.
4)
The main benefit of outsourcing is _____________
5)
Outsourcing is carried out for the benefit of _______.

11th Standard Commerce Emerging Service Business in India English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
An organization carrying out activities to move goods from Producer to Consumer is __________
2)
Business units can reduce expenditure by outsourcing front office work like _______.
3)
Outsourcing job is given to developing countries specifically for _______.
4)
The Franchisor levies fees in the form of _____________
5)
The individual who uses the trademark of the seller is known as_______.

11th Standard Commerce Social Responsibility of Business and Business Ethics English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
Which type of responsibility gives the benefit to the society out of its profits earned?
2)
Assuming Social Responsibility of business helps the enterprise in ____
3)
Helping the affected people during floods or earth quake is an _______.
4)
Business ethics deals primarily with ______.
5)
The word Ethics is derived from the Greek word ______.

11th Standard Commerce Social Responsibility of Business and Business Ethics English Medium Free Online Test One Mark Questions with Answer Key 2020 - - by Question Bank Software - View & Read

1)
The stakeholders of socially responsible business units are except ___________
2)
Business people have the skill to solve _____________
3)
Which of the following is an Ethical Responsibility ______________
4)
The management today is usually sensitive to issues of social responsibility and ethical behaviour because of_______.
5)
The factors causing ethical behaviour in business are _______.

11th Standard Commerce Business Ethics and Corporate Governance English Medium Free Online Test One Mark Questions 2020 - 2021 - by Question Bank Software - View & Read

1)
Which of the following helps in maximising sale of Goods to society?
2)
The ethical conduct of employees leading to standard practices results in ___________
3)
Which one of the following is not the Elements of Business Ethics?
4)
'A business that is in the making of only money is a poor kind of business'. Who said the above statement.
5)
The Corporate governance structure of a company reflects the individual companies ______________

11th Standard Commerce Business Ethics and Corporate Governance English Medium Free Online Test One Mark Questions with Answer Key 2020 - 2021 - by Question Bank Software - View & Read

1)
Ethics is important for _______.
2)
The role of top management is to guide the entire organisation towards ______.
3)
Which one of the following is an example for Business Ethics?
4)
A comparison of a business process to a similar process inside the organisation is called _______.
5)
Business ethics are moral standards to be followed ____________

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TN Stateboard Education Study Materials

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11th Stateboard Commerce 2019 - 2020 Academic Monthly Syllabus - by Question Bank Software Aug 01, 2019 Aug 01, 2019

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TN Stateboard Updated Class 11th Commerce Syllabus

Historical Background of Commerce in the Sub - Continent

Introduction-Barter System-Hindrances of Commerce-Elimination of Hindrances of Business

Objectives of Business

Introduction-Types of Economic Activities-Characteristics of Business-Objectives of Business

Classification of Business Activities

Industry-Commerce as an Economic Activity-Trade

Sole Proprietorship

Introduction-Definition of Sole Trader-Characteristics-Advantages and Disadvantages

Hindu Undivided Family and Partnership

Introduction to HUF-Meaning and Definition of Partnership-Partnership Deed and its Contents-Rights and Duties of Partners-Types of Partners-Procedure for Registration-Drawbacks of Non-Registration of Partnership-Dissolution of Partnership

Joint Stock Company

Meaning and Definition of a Company-Types of Companies-Memorandum of Association-Articles of Association-Prospectus

Cooperative Organisation

Meaning and Definition of a Company-Principles of Cooperation-Features of Cooperatives-Advantages and Disadvantages-Types of Cooperatives

Multi National Corporations ( Mncs )

Meaning and Definition-Advantages and Disadvantages-Examples of MNCs

Government Organisation

Meaning and Features of Departmental Undertaking-Advantages and Disadvantages-Meaning and Features of Public Corporation-Advantages and Disadvantages-Meaning and Features of Government Company-Advantages and Disadvantages

Reserve Bank of India

Need for the Study on Service Business-Banking Service-The Historical Development of Banks in India-Bank Definition-Definition of Central Bank-Origin of RBI-Organisation Structure of RBI-Function of RBI

Types of Banks

Introduction-Types of Banks

Functions of Commercial Banks

Primary Functions-Secondary Functions-Diversified Banking Functions-Electronic Banking Functions-Functions of All Commercial Banks in Totality

Warehousing

Meaning of Warehouse and Warehousing-Difference between Warehouse and Warehousing-Types of Warehouses-Types of Warehouses-Functions of Warehouses-Advantages and Drawbacks of Warehousing-Warehousing Documents-Warehousing in India

Transportation

Meaning and Definition of Transport-Types of Transport-Recent Trends in Transportation-Documents Used in Transportation-Common Carrier

Insurance

Meaning and Definition of Insurance-Principle of Insurance-Types of Insurance-Insurance Regulatory Development Authority of India (IRDAI)

Emerging Service Business in India

Franchising-Factoring-Logistics-Outsourcing-E-Commerce

Social Responsibility of Business and Business Ethics

Concept of Social Responsibility-Need for Social Responsibility-Arguments For and Against Social Responsibility-Kinds of Social Responsibility-Social Responsibility towards Different Interest Groups

Business Ethics and Corporate Governance

Concept of Business Ethics-Key Elements of Business Ethics-Code of Business Ethics-Corporate Governance-International Benchmarking

Sources of Business Finance

Meaning and Nature of Business Finance-Sources of Business Finance-Factors Influencing Choice of Business Finance-Savings-Importance of Savings-Personal Investment Avenues

International Finance

Introduction-Foreign Direct Investment and Institutional Investors-International Capital Market-Global Depositary Receipt (GDR)-American Depository Receipts (ADR)-Foreign Currency Convertible Bonds (FCCB)

Micro, Small and Medium Enterprises ( MSME ) and Self Help Groups ( SHGs )

Micro, Small and Medium Enterprises-Role and Significance of MSMEs-Contribution of MSMEs to Indian Economy-MSME Sector in Tamilnadu-Self Help Groups

Types of Trade

Trade-Meaning-Features of Internal Trade-Foreign Trade

Channels of Distribution

Meaning-Types of Channel of Distribution-Factors Influencing Channel of Distribution-Middlemen-Kinds of Mercantile Agents or Agent Middlemen-Wholesaler-The Characteristics of Wholesalers-Retail Trade – Meaning-Characteristics of Retailers-Distinction between Wholesaler and Retailer

Retailing

Introduction-Types of Retailers-Role of Chamber of Commerce and Industry Associations

International Business

Nature of International Business-Concept, Meaning and Definition of International Business-Method of Conducting International Business-Features of International Business-Rationale Behind International Business-Differences between Domestic Business and International Business-Types of International Business-Advantages and Disadvantages of International Business

Export and Import Procedures

Export Trade-Import Trade

Facilitators of International Business

World Trade Organisation (WTO)-World Bank-International Monetary Fund (IMF)-South Asian Association for Regional Cooperation (SAARC)

Balance of Trade and Balance of Payments

Balance of Payments (BOP)-Balance of Trade (BOT)

Elements of Contract

Meaning and Definition-Essentials of a Valid Contract-Classification of Contract

Performance of Contract

Introduction-Who will Perform the Contract?-Reciprocal Promises

Discharge and Breach of a Contract

Discharge of Contract-Remedies for Breach of Contract

Direct Taxes

Meaning of Tax-Income Tax

Indirect Taxation

Meaning of Indirect Tax-Goods and Services Tax (GST)-GST Council

Unit I - Fundamentals of Business

In this unit, it covers the chapter of
Historical Background of Commerce in the Sub-Continent
Objectives of Business
Classification of Business Activities

Unit II - Forms of Business Organisation

In this unit, it covers the chapters are
Sole Proprietorship
Hindu Undivided Family and Partnership
Joint Stock Company
Cooperative Organisation
Multi-National Corporations ( MNCs )
Government Organisation

Unit III - Service Business – I

Following chapter are covered from in this unit
Reserve Bank of India
Types of Banks
Functions of Commercial Banks
Warehousing
Transportation
Insurance

Unit IV - Service Business – II

Following chapters are covers in this unit,
Emerging Service Business in India

Unit V - Service Business – II

In the Unit Service Business - II cover the chapters are
Social Responsibility of Business and Business Ethics
Business Ethics and Corporate Governance

Unit VI - Business Finance

Chapters are covered from in this unit are
Sources of Business Finance
International Finance
Micro, Small and Medium Enterprises ( MSME ) and Self Help Groups ( SHGs )

Unit VII - Trade

In this unit, it covers the chapter from
Types of Trade
Channels of Distribution
Retailing

Unit VIII - International Business

In this unit, it covers the chapter are
International Business
Export and Import Procedures
Facilitators of International Business
Balance of Trade and Balance of Payments

Unit IX - The Indian Contract Act

In this unit, it covers the chapters are
Elements of Contract
Performance of Contract
Discharge and Breach of a Contract

Unit X - Direct and Indirect Taxes

In this unit, it covers the chapters are
Direct Taxes
Indirect Taxation

11th Standard Commerce Videos

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Other 11th Standard Subjects

Updated Chapters in 11th Standard Commerce

Historical Background of Commerce in The Sub-Continent

Objectives of Business

Classification of Business Activities

Sole Proprietorship

Hindu Undivided Family and Partnership

Joint Stock Company

Cooperative Organisation

Multi National Corporations (MNCs)

Government Organisation

Reserve Bank of India

Types of Banks

Functions of Commercial banks

Warehousing

Transportation

Insurance

Emerging Service Business in India

Social Responsibility of Business

Business Ethics and Corporate Governance

Sources of Business Finance

International Finance

Micro, Small and Medium Enterprises (MSMEs) and Self Help Groups (SHGs)

Types of Trade

Channels of Distribution

Retailing

International Business

Export and Import Procedures

Facilitators of International Business

Balance of Trade and Balance of Payments

Elements of Contract

Performance of Contract

Discharge and Breach of a Contract

Direct Taxes

Indirect Taxation

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