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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Under IAS 16, major spare parts and stand-by equipment are recognised as property, plant and equipment when:
सही उत्तर: क) They meet the definition of PPE, for example being expected to be used during more than one period
Spare parts, stand-by and servicing equipment are PPE when they meet the PPE definition; otherwise they are classified as inventory.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IAS 16, when an aircraft must undergo a major inspection regularly to keep operating, the cost of each major inspection is:
सही उत्तर: ख) Recognised in the carrying amount of the aircraft as a replacement, if the recognition criteria are met, with any remaining cost of the previous inspection derecognised
IAS 16 treats the cost of major inspections as a component when recognition criteria are met, derecognising the remaining carrying amount of the previous inspection.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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'Retiring' a bill of exchange means:
सही उत्तर: ख) Paying the bill before its due date, usually in return for a rebate
When the acceptor pays before maturity, the bill is retired and the holder usually allows a rebate for the unexpired period.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Insurance prepaid was Rs 2,000 at the start of the year and Rs 3,000 at the end. Insurance paid during the year was Rs 12,000. The insurance expense for the year is:
सही उत्तर: ग) Rs 11,000
Expense = paid 12,000 + opening prepayment 2,000 − closing prepayment 3,000 = Rs 11,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Cost of production of goods completed is Rs 4,00,000, opening finished goods inventory Rs 50,000 and closing finished goods inventory Rs 70,000. Cost of goods sold is:
सही उत्तर: घ) Rs 3,80,000
COGS = opening finished goods + cost of production − closing finished goods = 50,000 + 4,00,000 − 70,000 = Rs 3,80,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The opening allowance for doubtful debts is Rs 8,000. At the year-end trade receivables are Rs 1,20,000 and the required allowance is 5%. The effect on profit or loss is:
सही उत्तर: क) A credit (reduction in expense) of Rs 2,000
Required allowance = 5% × 1,20,000 = 6,000; reducing it from 8,000 to 6,000 releases Rs 2,000 to profit or loss.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Commission received during the year was Rs 40,000, of which Rs 5,000 relates to next year. Commission of Rs 3,000 earned this year has not yet been received. Commission income for the year is:
सही उत्तर: क) Rs 38,000
Income = received 40,000 − received in advance 5,000 + accrued 3,000 = Rs 38,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Cash of Rs 500 received from a customer was entered correctly in the cash book but was not posted to the customer's account. The trial balance will show:
सही उत्तर: ख) The debit side exceeding the credit side by Rs 500
Cash was debited Rs 500 but the matching credit to the customer was never posted, so total debits exceed total credits by Rs 500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A credit purchase of Rs 2,000 was correctly entered in the purchases day book and the supplier's account, but the purchases account was debited with only Rs 200. Using a suspense account, the correcting entry is:
सही उत्तर: ग) Debit Purchases Rs 1,800; Credit Suspense Rs 1,800
Purchases is under-debited by 1,800, so the debit side was short and the suspense account carries a debit of 1,800; it is cleared by crediting suspense and debiting purchases.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The cash book shows a bank overdraft of Rs 20,000. Cheques of Rs 6,000 deposited have not yet been credited by the bank; there are no other differences. The balance as per the bank statement is:
सही उत्तर: घ) Overdraft of Rs 26,000
The cash book has already reduced the overdraft by the deposit, but the bank has not, so the bank shows a larger overdraft: 20,000 + 6,000 = Rs 26,000.
💬 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।
नमस्ते! पाठ्यक्रम, सामान्य ज्ञान, भाषा परीक्षा वा कुनै प्रश्नको उत्तर बुझ्न सोध्नुहोस्।
AI ले गल्ती गर्न सक्छ। महत्वपूर्ण कुरा आधिकारिक स्रोतमा जाँच्नुहोस्।