लेखा (Accounting) – Financial Accounting MCQ
लेखा (Accounting) – CA / ACCA
Financial Accounting · Chartered Accountancy (CA, ACCA) · १,७४२ प्रश्न
१,७४२ प्रश्न उपलब्ध। मोड छान्नुहोस्:
लेखा (Accounting): प्रश्न र उत्तर
सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।
सही: ० / ०
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When forfeited shares are reissued, the balance remaining in the share forfeiture account on those shares (after any reissue discount) is transferred to:
सही उत्तर: क) Capital reserve
The gain on reissue of forfeited shares is a capital profit and is transferred to capital reserve. It is not a revenue profit, so it does not go to the profit and loss account.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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1,000 shares of Rs 10 each, Rs 8 called up, are forfeited for non-payment after the holder paid Rs 5 per share. The amount credited to the share forfeiture account is:
सही उत्तर: घ) Rs 5,000
Share capital is debited with the called-up amount (Rs 8,000), unpaid calls are credited with Rs 3,000, and forfeiture is credited with the amount actually received, Rs 5,000. Rs 3,000 is the unpaid amount, not the forfeited amount.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A company issues 10,000 equity shares of Rs 100 each at Rs 120 per share. The amount credited to the securities premium account is:
सही उत्तर: ग) Rs 200,000
Premium = (120 - 100) x 10,000 = Rs 200,000; the nominal value of Rs 1,000,000 is credited to share capital. Securities premium can only be used for purposes allowed by company law.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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According to the rule in Garner v Murray, the capital deficiency of an insolvent partner is borne by the solvent partners in the ratio of their:
सही उत्तर: ख) Last agreed capitals
Garner v Murray treats the deficiency as a capital loss, borne by solvent partners in the ratio of their capitals before dissolution. It is not shared in the profit-sharing ratio, which is the tempting wrong answer.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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On admission of a partner, a profit on revaluation of assets and liabilities is shared among:
सही उत्तर: क) Old partners in their old profit-sharing ratio
The revaluation relates to the period before admission, so the gain belongs to the old partners in their old ratio. The new partner should not benefit from value changes that arose before joining.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A and B share profits 3:2. C is admitted for a 1/5 share, which he acquires from A and B in their old ratio. What is the new profit-sharing ratio of A, B and C?
सही उत्तर: घ) 12:8:5
Remaining 4/5 is shared 3:2, giving A 12/25 and B 8/25, while C gets 5/25. So the new ratio is 12:8:5; when the new partner takes from old partners in old ratio, the sacrificing ratio equals the old ratio.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Average profit Rs 80,000; capital employed Rs 500,000; normal rate of return 12%. What is goodwill at 3 years' purchase of super profit?
सही उत्तर: ग) Rs 60,000
Normal profit = 12% x 500,000 = Rs 60,000; super profit = 80,000 - 60,000 = Rs 20,000; goodwill = 20,000 x 3 = Rs 60,000. Rs 240,000 is 3 years' purchase of average profit, not super profit.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A firm's profits for the last three years were Rs 50,000, Rs 60,000 and Rs 70,000. Goodwill is valued at 2 years' purchase of average profits. What is the value of goodwill?
सही उत्तर: ख) Rs 120,000
Average profit = 180,000 / 3 = Rs 60,000; goodwill = 60,000 x 2 = Rs 120,000. Rs 140,000 would be 2 years' purchase of the last year's profit.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A partner withdrew Rs 5,000 at the beginning of each quarter during the year. Interest on drawings is charged at 8% per annum. What is the interest on drawings for the year?
सही उत्तर: क) Rs 1,000
Total drawings Rs 20,000 for an average period of 7.5 months: 20,000 x 8% x 7.5/12 = Rs 1,000. Using 6 months (as for mid-period drawings) would give Rs 800.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the Indian Partnership Act, 1932, in the absence of an agreement, a partner who advances a loan to the firm (beyond his capital) is entitled to interest at:
सही उत्तर: घ) 6% per annum
The Act provides 6% per annum interest on partners' loans when there is no agreement. In contrast, no interest is allowed on capital unless the partnership deed provides for it.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
यी अभ्यास प्रश्न हुन्, आधिकारिक प्रश्न होइनन्। पाठ्यक्रम, विज्ञापन र नतिजाका लागि सम्बन्धित निकायको आधिकारिक वेबसाइट हेर्नुहोस्। उत्तरमा गल्ती भेटे प्रश्नमुनिको "टिप्पणी / गल्ती रिपोर्ट" मा लेख्नुहोस्।
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