If you are a game developer or you are making an Android Application that you what to test for its behavior when you receive a Phone call, you can do so on your Android Emulator (AVD device)
How to make a Phone Call ?
Step 1 :
Go to DDMS Perspective Android Eclipse,

Goto DDMS Perspective Android Eclipse.png
Step 2 :
Now go to Emulator Control tab, and under Telephony Actions enter an Incoming number, select Voice option and make sure that your Android Emulator is running, if not start your emulator and see that your app is running,

DDMS calling option.png
Step 3: Now Place a call by click "Call" button.

Dummy Call android Emulator.png
You would now see that you receive a dummy call from the number on your emulator. You can also disconnect the call using the "hang up" button.

In a call Android emulator.png
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