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MGT101 Grand Quiz + Mid Term Quiz Fall 2020 Preparation Material Due Date: 01-01-2021

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MGT101 | GRAND QUIZ | FINANCIAL ACCOUNTING | SPRING2020 | VU

MGT101


Financial Accounting: MGT101

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Financial Accounting (MGT101)

Multiple Choice Questions (MCQs)

Objective Questions

  1. Which of the following is TRUE about a merchandising company?

    1. A merchandising company's business is to buy and sell products.
    2. A merchandising company must use the perpetual system to account for merchandising inventory.
    3. A merchandising company's business is to provide services.
    4. None of the given
  2. Select the most suitable equation which properly represents the derivation of fundamental Accounting Equation.

    1. Assets = Owner’s Equity
    2. Assets + Liabilities = Owner’s Equity
    3. Cash = Assets
    4. Assets – Liabilities = Owner’s Equity
  3. Which of the following is CORRECT if closing stock is only given in trial balance?

    1. It has been already been deducted from purchases
    2. It will not be shown in credit side of trading account
    3. It will be shown in Balance Sheet
    4. All of the given
  4. Loss on the sale of plant and machinery should be written off against:

    1. Sales premium account
    2. Depreciation fund account
    3. Sales account
    4. Plant and machinery
  5. Normally single entry book keeping is followed by the:

    1. Small businesses only
    2. Governments only
    3. Large scale businesses only
    4. Both Small businesses and Governments
  6. Debts that are not collectable and wothless to the creditor are known as:

    1. Bad debts
    2. Good debts
    3. Doubtful debts
    4. Provision for doubtful debts
  7. An accounting system in which risk of fraud or its non discovery is less is known as:

    1. Double Entry Accounting system
    2. Single Entry Accounting system
    3. Cash System of Accounting
    4. Accrual Accounting system
  8. A Debtor Control Account is a part of:

    1. Double Entry book keeping system
    2. Single entry book keeping system
    3. Cash accounting system
    4. All of the given
  9. The proper classification and normal balance of accounts receivables account is:

    1. Assets
    2. Liabilities
    3. Revenues
    4. Expenses
  10. Budget is another name of __________ in Accounting.

    1. Guest Strategy
    2. Statement of Cash Flow
    3. Financial Forecast
    4. Expected life of Asset
  11. ________ is the art of recording, classifying and summarizing the transactions and events of a business and interpreting the results thereof

    1. Book-keeping
    2. Accounting
    3. Management
    4. Auditing
  12. Which of the following particular/s is/are included in payment voucher?

    1. Name of organization
    2. Cash payment
    3. Date
    4. All of the given
  13. When closing stock is given in trial balance, then it will effect:

    1. Trading account only
    2. Balance sheet only
    3. Owner's equity only
    4. Both Trading account and Balance sheet
  14. A sum of Rs. 8,000 paid as wages to repair the office furniture should be debited to:

    1. Repair Account
    2. Furniture Account
    3. Cash Account
    4. Office expense Account
  15. The amount of depreciation charged under straight line method:

    1. Decreases every year
    2. Remains constant every year
    3. Increases every year
    4. First increases than decreases
  16. In a single entry system, it is NOT possible to prepare:

    1. Trial balance
    2. Statement of affairs
    3. Balance Sheet
    4. Sales accounts
  17. Which would be the value of Total Factory Cost, if cost of raw material, direct labor, and manufacturing overhead are Rs.80,000, Rs.50,000, and Rs.60,000 respectively?

    1. Rs. 130,000
    2. Rs. 110,000
    3. Rs. 140,000
    4. Rs. 190,000
  18. In Book keeping, _________ is the first document to record an entry:

    1. Journal
    2. Ledger
    3. Voucher
    4. Trial Balance
  19. An accounting system is used by a business to:

    1. Analyze transactions
    2. Handle routine bookkeeping tasks
    3. Structure information
    4. All of the given
  20. ABC & Co. purchased a typewriter for Rs. 5,000 and paid by cheque. Which of the following accounts would be affected from this transaction? I) Assets II) Liabilities III) Expenses IV) Revenues

    1. I and IV
    2. I and II
    3. II and III
    4. I only
  21. In accounting, which of the following account will be credited if the bad debts are recovered in cash?

    1. Cash a/c
    2. Bad debt recovered a/c
    3. Doubtful debts a/c
    4. Provision for bad debts a/c
  22. A transaction that has been recorded in wrong account of the same class instead of being recorded in the right account, this is called:

    1. Error of Omission
    2. Error of Commission
    3. Error of Principle
    4. Error of Original entry
  23. Budget is a plan of income, expenses & other financial operations for:

    1. Current period
    2. Future period
    3. Past period
    4. None of the given
  24. Goods of Rs. 1,000 purchased from Mr. "A" were recorded in sales book. The rectification of this errer will:

    1. Increase the gross profit
    2. Reduce the gross profit
    3. Have no effect on gross Profit
    4. None of the given
  25. The proper classification of inventory account is:

    1. Assets
    2. Expenses
    3. Revenues
    4. Expenses
  26. Under the diminishing balance method, depreciation is calculated on:

    1. The original cost
    2. The scrap value
    3. Book value
    4. Both original cost and Scrap value
  27. If debit side of a ledger is greater than credit side, the balance will be called as:

    1. Debit Balance
    2. Credit Balance
    3. Excess Balance
    4. None of the given
  28. Total depreciation of an asset can not exceed its:

    1. Scrap value
    2. Residual value
    3. Market value
    4. Depreciable value
  29. An amount of Rs. 200 received from Mr. "P" but credited to Mr. "Q" would affect:

    1. Accounts of P & Q
    2. Only Cash Account
    3. Only P’s account
    4. Only Q’s account
  30. Inventory is considered a current asset because it:

    1. Often reflects the most current trends and styles
    2. Was purchased during the current year, usually
    3. Will be converted into cash in the course of the company's operating cycle
    4. Can be returned to the supplier for a cash refund
  31. A manufacturing concern has Raw material of worth Rs. 100,000, Direct Labor Rs. 75,000 and Factory Overhead Rs. 50,000. The amount of Prime cost will be:

    1. Rs. 150,000
    2. Rs. 175,000
    3. Rs. 125,000
    4. Rs. 225,000
  32. Partnership means a lawful business owned by at least:

    1. Two or more persons
    2. Five or more persons
    3. Seven or more persons
    4. Nine or more persons
  33. Which of the following assets are shown at written down value in balance sheet?

    1. Current assets
    2. Liquid assets
    3. Floating assets
    4. Fixed assets
  34. Which of the following is a liability of the business?

    1. Prepaid insurance expense
    2. Depreciation
    3. Rent received but not yet earned
    4. Drawings
  35. The proper classification of fees earned account is:

    1. Assets
    2. Liabilities
    3. Revenues
    4. Expenses
  36. Prepayments are included in:

    1. current assets
    2. non current assets
    3. sales
    4. other income
  37. Consider the following data: Particulars Rs. Assets 99,500 Owner's equity 50,500 Liabilities?

    1. Rs. 49,000
    2. Rs. 55,000
    3. Rs. 125,000
    4. Rs. 115,700
  38. What does single entry accounting mean?

    1. It means to record debit only
    2. It means to record one side of entry only
    3. It means to record cash only
    4. It means to record credit only
  39. If cost of sales is Rs. 95,000, income from sales Rs. 200,000 and operating expenses Rs. 300,000. What will be net result?

    1. Rs. 1, 95,000 Losses
    2. Rs. 1, 95,000 Profits
    3. Rs 1, 05,000 Profits
    4. Rs1, 05,000 Losses
  40. Salaries paid to employees Rs. 15,000. The effect of this transaction would be:

    1. An increase in Asset Decrease in Asset
    2. Decrease in Liability Decrease in Asset
    3. Increase in Expense Decrease in Asset
    4. Decrease in Expense Decrease in Capital
  41. ABC & Co. purchased office equipment on account. Which of the following accounts would be affected from this transaction? I) Assets II) Liabilities III) Expenses IV) Revenues

    1. I and IV
    2. II and III
    3. I and II
    4. III and IV
  42. What will be debited, If Mr. “A” started business with Rs. 2, 00,000.

    1. Capital account
    2. Cash account
    3. Mr. A’s account
    4. Business account
  43. What will be the amount of depreciation charged in 3rd year using straight line method if cost of machine is Rs. 400,000, useful life is 5 years, residual value is Rs. 25,000 and sale price of machine is Rs. 35,000?

    1. Rs. 69,000
    2. Rs. 55,000
    3. Rs. 75,000
    4. Rs. 80,000
  44. Cost of goods manufactured + opening finished goods – ending finished goods =?

    1. Total factory cost
    2. Cost of goods sold
    3. Prime cost
    4. Conversion cost
  45. If adjusted bank book balance is required before preparation of bank reconciliation statement, which of the following items need NOT to be adjusted?

    1. Interest on bank deposit was credited by bank but not debited in bank book Rs. 1,000
    2. Cheques deposited but not cleared
    3. Direct payment by a customer into the bank
    4. Bank charges deducted by the bank
  46. ABC & Co. received dividend on shares. Which of the following accounts would be affected from this transaction? I) Assets II) Liabilities III) Expenses IV) Revenues

    1. I and IV
    2. I and II
    3. II and III
    4. I and III
  47. Find out the missing value of an Accounting Equation with the help of given data: Owner’s equity Rs. 22,500 Total Liabilities Rs. 80, 385 Cash Rs. 1,000 Bank Rs. 2,000 Debtors Rs. 500

    1. Rs. 102,885 other assets
    2. Rs. 102,885 current liabilities
    3. Rs. 99,885 current liabilities
    4. Rs. 99,385 other assets
  48. Which of the following is NOT correct?

    1. Decrease in Assets will be debit
    2. Decrease in Liabilities will be debit
    3. Decrease in Expenses will be credit
    4. Decrease in Revenue will be debit
  49. When there is no disagreement between cash book and bank statement then the favourable balance as per cash book (bank column) can be a:

    1. Debit balance as per cash book
    2. Credit balance as per cash book
    3. Debit balance as per bank statement
    4. Unfavourable balance as per bank statement
  50. For every debit there must be a credit with an equal amount. This is also called as:

    1. Separate Entity Concept
    2. Single Entry Book-Keeping
    3. Matching Concept
    4. Dual Aspect Concept
  1. In accounting accumulated depreciation is:

    1. Treated as a reserve
    2. Treated as a contra asset
    3. Treated as a surplus
    4. Treated as an expense
  2. Amount generated from sales in a business is called:

    1. Income
    2. Net Income
    3. Gross Profit
    4. Operating profit
  3. Generally Accepted Accounting Principles (GAAP) are necessary because financial statements

    1. are publicly available
    2. should be standardized
    3. should be understandable
    4. All of the given
  4. The main purpose of ___________ is to ascertain true result of the business operation during particular period of time.

    1. Cost Accounting
    2. Financial Accounting
    3. Managerial Accounting
    4. Tax Accounting
  5. Partial Payment of loan from bank is made Rs 50000. The effects of this transaction are:

    1. Decrease in Asset Increase in Asset
    2. Decrease in Liability Increase in Asset
    3. Decrease in Liability Decrease in Asset
    4. Decrease in Liability Increase in Expense
  6. General reserves are shown in:

    1. Profit & loss account
    2. Balance sheet
    3. Cash flow statement
    4. Bank statement
  7. What is nature of Capital account?

    1. Debit
    2. Credit
    3. Expenses
    4. Loss
  8. Net profit = Gross profit - _________

    1. Operating Expenses
    2. Product Cost
    3. Deferred Expenses
    4. Direct Cost
  9. Following information is extracted from Mr. A’s balance sheet: Cash Rs.100 Accounts Receivable 500 Accounts Payable 2 00 Bank Loans 1,000 Based on the information provided, what are Mr. A’s assets?

    1. Rs.200
    2. Rs. 600
    3. Rs. 900
    4. Rs. 1700
  10. Which of the following docmuent has the conclusive evidence that the seperate legal entity has been formed:

    1. memorandum of association
    2. articles of association
    3. certificate of commencement of business
    4. certificate of incorporation of the business
  11. In a partnership business, there's a profit of 450,000 and A, B, and C are partners with profit/loss sharing ratio of two-ninth, three-ninth and four-ninth respectively, then how much would be the profit of the each partner?

    1. A: 75,000, B: 170,000, C: 205,000
    2. A: 70,000, B: 175,00, C: 205,000
    3. A:100,000, B: 150,000, C: 200,000
    4. A: 105,000, B: 145,000, C: 200,000
  12. Depriciation is mainly a process of ________ of cost of Fixed Asset over the useful life.

    1. Allocation
    2. Valuation
    3. Calculation
    4. None of the given
  13. The proper classification of Suppliers account is:

    1. Assets
    2. Expenses
    3. Revenues
    4. Liabilities
  14. The "provisions for bad debt" account is:

    1. asset account
    2. contra-asset account
    3. expense account
    4. liability account
  15. Commercial Accounting is done through a system that is known as:

    1. Single entry system of Accounting
    2. Accrual system of Accounting
    3. Double Entry system of Accounting
    4. Cash system of Accounting
  16. ________ is the basic part of an item, which is processed to make a complete item:

    1. Factory overhead
    2. Raw material
    3. Finished goods
    4. Work in process
  17. Which of the following is used to calculate Gross Profit?

    1. Expenses + Revenues
    2. Assets – Liabilities
    3. Revenue – Labor
    4. Net Revenue – Cost of Goods Sold
  18. Which of the following should NOT be recorded in journal voucher?

    1. Receipt of cash
    2. Depreciation
    3. Charge of interest payable
    4. Correction of errors
  19. The proper classification of Cost of Goods Sold account is:

    1. Assets
    2. Expenses
    3. Revenues
    4. Liabilities
  20. The amount of depreciation charged on Furniture will be debited to:

    1. Furniture Account
    2. Depreciation Account
    3. Accumulated Depreciation A/c
    4. Cash Account
  21. "Share Premium" account is which type of the reserve:

    1. general reserve
    2. capital reserve
    3. specific reserve
    4. None of the given
  22. The entry for Revaluation of an asset, in case of gain on revaluation will be:

    1. Debit: Revaluation Reserve A/c Credit: Cost of Asset A/c
    2. Debit: Revaluation Reserve A/c Credit: Accumulated Depreciation A/c
    3. Debit: Cost of Asset A/c Credit: Revaluation Reserve A/c
    4. Debit: Profit & Loss A/c Credit: Cost of Asset A/c
  23. If, Cost of machine = Rs.400, 000 Useful life = 5 years Residual value = Rs.25, 000 Sale price = Rs.40, 000 Rate of depreciation = 40% What will be book value of machine after four years using straight line method?

    1. Rs.75, 000
    2. Rs.40, 000
    3. Rs.55, 000
    4. Rs.100, 000
  24. A company’s merchandise, raw materials, and finished and unfinished products which have not yet been sold are known as:

    1. Sales
    2. Purchases
    3. Inventory
    4. Work in process
  25. Which of the following should be credited on sale of completed goods on cash basis in manufacturing concern?

    1. Material account
    2. Sales account
    3. Finished goods account
    4. Cash account
  26. The first step in the posting process is:

    1. Recording the ledger account number in the journal
    2. Recording the date in the ledger account
    3. Recording the journal page number in the ledger account
    4. Recording the explanation in journal
  27. Outsider’s claim against the assets of the business is called:

    1. Capital
    2. Liability
    3. Expense
    4. Income
  28. The process of transferring journal entry information to the ledger is called:

    1. Journalizing
    2. Posting
    3. Balancing
    4. Analyzing
  29. Revenues, expenses and net profit are found on a:

    1. Statement of Cash Flows
    2. Income Statement
    3. Statement of Owner’s Equity
    4. Balance Sheet
  30. The total of all costs incurred to convert raw material into finished goods is known as:

    1. Prime cost
    2. Conversion cost
    3. Sunk cost
    4. Opportunity cost
  31. A statement which is prepared at the end of financial year of a manufacturing concern showing a brief summary of the whole process is called as:

    1. Statement of owner’s equity
    2. Balance Sheet
    3. Cost of Goods sold statement
    4. Income Statement
  32. Machinery purchased on Credit for Rs 15000 will have an effect on which of the following accounts?

    1. Purchases Account & Accounts Payable Account
    2. Machinery Account & Cash Account
    3. Purchases Account & Cash Account
    4. Machinery Account & Accounts Payable Account
  33. Which of the following should be shown on debit column of Trial Balance by considering the balance as normal?

    1. Sales on cash basis
    2. Sales on credit basis
    3. Utility expenses
    4. Creditors/payables
  34. What will be debited, if Mohsin commenced business with cash?

    1. Cash account
    2. Capital account
    3. Drawings account
    4. Proprietor account
  35. The total cost of an asset minus accumulated depreciation is called as _________.

    1. Current market Value
    2. Historical Cost
    3. Book Value
    4. Replacement Cost
  36. Find out the missing value of an Accounting Equation with the help of given data: Furniture Rs. 90,000 Cash Rs.100, 000 Debtors Rs.10, 000 Other Assets Rs. 1,000 Owner’s equity Rs. 90, 000 Liabilities?

    1. Rs. 201,000
    2. Rs. 111, 000
    3. Rs. 290, 000
    4. Rs. 291, 000
  37. Consider the following data: Particulars Rs. Assets? Owner's equity 35,000 Liabilities 90,000

    1. Rs. 35,000
    2. Rs. 55,000
    3. Rs. 1, 25,000
    4. Rs. 1, 05,000
  38. What will be the effect on accounting equation if cash is invested by the owner in business?

    1. Increases cash and decreases equity
    2. Increases cash and increases equity
    3. Decreases cash and increases equity
    4. Decreases cash and increases dividends
  39. A Balance Sheet discloses the financial position of a firm:

    1. For a certain given period
    2. At a particular point of time
    3. After the fixed date
    4. None of the given options
  40. Which of the following entry will be recorded for discount received in a control account?

    1. Discount Received (Dr) and Creditors Control A/c (Cr)
    2. Discount Received (Dr) and Creditors A/c (Cr)
    3. Creditors Control A/c (Dr) and Discount Received (Cr)
    4. Debtors A/c (Dr) and Discount Received (Cr)
  41. Another name of net income or positive financial return is:

    1. Profit
    2. Contribution Margin
    3. Revenue
    4. Credit
  42. Which of the following is Not an Asset Account?

    1. Plant & Machinery
    2. Loan to XYZ co.
    3. Cash at Bank
    4. Loan from ABC co.
  43. Which of the following should be shown on credit side of cash account?

    1. Collection from customers
    2. Sales on cash basis
    3. Sales on cedit basis
    4. Payment of loan
  44. According to diminishing balance method of charging depreciation:

    1. The amount of depreciation remains constant every year
    2. The rate percent as well as amount reduces every year
    3. The amount of depreciation reduces year to year
    4. The rate percent of depreciation declines year to year
  45. Which of the following account summarizes the profitability of business for a specific accounting period?

    1. Profit & Loss account
    2. Cash flow statement
    3. Receipt & Payment account
    4. Balance Sheet
  46. Which of the following would be debited for incurred expenses to complete the fixed asset whose payment is made through cash?

    1. Relevant fixed asset account
    2. Cash account
    3. Capital work in progress account
    4. Incomplete fixed asset account
  47. Which one of the following is INCORRECT about closing Stock?

    1. It is added into current assets
    2. It is deducted from Material available for use
    3. It becomes opening stock of next year
    4. It reduces the resources of business
  48. Find out the missing value of an Accounting Equation with the help of given data: Furniture Rs. 90,000 Cash Rs.100, 000 Debtors Rs.10, 000 Other Assets Rs. 1,000 Owner’s equity Rs. 90, 000 Liaibilities?

    1. Rs. 201,000
    2. Rs. 111, 000
    3. Rs. 290, 000
    4. Rs. 291, 000
  49. Which of the following methods of inventory valuation shows a lower cost of goods sold when prices are rising with the passage of time?

    1. FIFO method
    2. LIFO method
    3. Weight average method
    4. Specific identification method
  50. In the partnership business, all of the following statements are true except which of the following?

    1. a partnership business is much like that of a proprietorship
    2. if the partnership business does not specify otherwise, profits will be shared equally by the partners
    3. The liability of the partner is limited
    4. there is no partnership income tax, the individual partners pay personal income tax on their portion of partnership profits
  1. All of the following are Non-commercial (Non-Profit Oriented) organizations, EXCEPT:

    1. NGO's (Non-government Organizations)
    2. Trusts
    3. Limited Companies
    4. Societies
  2. The journal entry to record purchase of furniture on credit would include a:

    1. Credit to furniture A/c
    2. Credit to Cash A/c
    3. Credit to Payables A/c
    4. Credit to Receivables A/c
  3. How many directors are there in the private limited company:

    1. 1
    2. 2
    3. 3
    4. 4
  4. In which of the following statement/s closing stock is/are shown?

    1. Profit and loss account
    2. Balance sheet
    3. Income statement
    4. All of the given
  5. What is the next step to Journalizing in Accounting cycle?

    1. Recording
    2. Posting
    3. Balancing
    4. Analyzing
  6. Which of the following is CORRECT for Provision for Doubtful Debts?

    1. It is shown in balance Sheet
    2. It is a definite loss to the business
    3. It is not shown in balance sheet
    4. No provision is necessary for it
  7. Which of the following is the "right issue" of shares:

    1. shares issued to the general public for subscription
    2. shares issued to the subscribers of the company
    3. shares issued to the existing shareholder in proportion to the current shares held by the shareholders
    4. shares issued to the directors of the company
  8. A wrong entry on the debit side of the Cash Book would lead to:

    1. Cash Book showing less Balance
    2. Cash Book showing more Balance
    3. Cash withdrawal
    4. Purchases
  9. Bank Reconciliation Statement is:

    1. A memorandum statement
    2. A ledger account
    3. A part of cash book
    4. A part of journal
  10. The expenses which are NOT paid out of Gross Profit is classified as:

    1. Direct Expenses
    2. General Expenses
    3. Financial Expenses
    4. Selling Expenses
  11. Which of the following is the first book to record a transaction?

    1. Trial Balance
    2. Journal
    3. Trial Balance
    4. Balance Sheet
  12. Which of the following should be credited on sale of completed goods on credit basis in manufacturing concern?

    1. Debitors account
    2. Sales account
    3. Creditors account
    4. Cash account
  13. ABC co. has a capital of Rs. 100,000, Long Term Liabilities Rs. 50,000, net profit during the year Rs. 15,000 and the amount of total assets is Rs 175,000. What will be the amount of Current Liabilities?

    1. Rs. 20,000
    2. Rs. 150,000
    3. Rs. 10,000
    4. Rs. 25,000
  14. Which of the following expenses are called financial expenses?

    1. Payment of rent & Salary expense
    2. Markup on loan& Bank Charges
    3. Interest & advertisement expense
    4. Wages and Depreciation expense
  15. Which of the following is the best explanation of capital expenditure?

    1. It is recurring and regular and it occurs repeatedly
    2. Neither an asset is acquired not the value of an asset is increased
    3. It does not occur again and again. It is non-recurring and irregular
    4. Its effect is temporary, i.e. the benefit is received within the accounting year
  16. Which of the following particular is NOT included in journal voucher?

    1. Name of organization
    2. Bank receipt number
    3. Debit amount
    4. Credit amount
  17. Which of the following is the example of current liability?

    1. Notes payable
    2. Notes receivable
    3. Accounts receivable
    4. Prepaid expenses
  18. A transaction in which Cash A/c and Bank A/c are involved, is recorded on both the sides of Double Column Cash Book, it is called _________.

    1. Rectifying Entry
    2. Adjusting Entry
    3. Contra Entry
    4. Closing Entry
  19. Which of the following is / are the particular/s of a cash book? (1) Date of transaction (2) Account title (3) Amount

    1. 1 only
    2. 1 & 2 only
    3. 1 & 3 only
    4. 1, 2 & 3
  20. What should be credited, if rent paid in cash?

    1. Landlord’s account
    2. Rent account
    3. Cash account
    4. Accounts receivable account
  21. Working capital Rs. 20,000, Current liabilities Rs. 30,000 and fixed assets Rs. 100,000; calculate current assets?

    1. Rs. 10,000
    2. Rs. 50,000
    3. Rs. 110,000
    4. Rs. 120,000
  22. Following are the parts of the debtors control account except:

    1. credit sales
    2. sales return
    3. cash sales
    4. cash/checque received
  23. What is the nature of a revenue account?

    1. Asset
    2. Debit
    3. Credit
    4. Expense
  24. In which of the following statement opening stock is shown?

    1. Profit and loss account
    2. Balance sheet
    3. Cash flow statement
    4. Owner’s equity
  25. Which of the following is/are the example/s of Intangible Asset?

    1. Copy rights
    2. Good will
    3. Patent rights
    4. All of the given
  26. At the end of accounting period a list of all ledger balances is prepared. This list is called ______.

    1. Journal
    2. Ledger
    3. Cash Book
    4. Trial Balance

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