लेखा (Accounting) – Financial Accounting MCQ

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

331. Closing inventory of the current year was overstated by Rs 10,000. If not corrected, the effect is that profit is:

     कUnderstated this year and overstated next year खOverstated this year with no effect next year गOverstated by Rs 10,000 this year and understated by Rs 10,000 next year घUnaffected in both years
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

332. Cash of Rs 2,000 received from Shyam was credited to Sita's account. This is an error of:

     कPrinciple खCommission गOmission घOriginal entry
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

333. A trial balance is best described as:

     कA ledger account showing all balances खA part of the double-entry system गA financial statement required by IAS 1 घA statement (list) of ledger balances prepared to check arithmetical accuracy
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

334. Interest on capital allowed to partners under the partnership agreement is debited to the:

     कProfit and loss appropriation account खTrading account गPartners' drawings account घProfit and loss account as an operating expense
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

335. Furniture purchased on credit for office use is first recorded in the:

     कPurchases day book खCash book गJournal proper घSales day book
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

336. Uninsured goods costing Rs 20,000 were destroyed by fire. The journal entry is:

     कDebit Purchases; Credit Loss by fire खDebit Insurance company; Credit Purchases गDebit Capital; Credit Inventory घDebit Loss by fire; Credit Purchases (or Trading account)
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

337. Goods costing Rs 8,000 taken from stock were distributed as free samples to promote sales. The journal entry is:

     कDebit Advertisement (sales promotion) Rs 8,000; Credit Purchases Rs 8,000 खDebit Purchases Rs 8,000; Credit Advertisement Rs 8,000 गDebit Drawings Rs 8,000; Credit Purchases Rs 8,000 घDebit Sales Rs 8,000; Credit Inventory Rs 8,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

338. Under the traditional golden rules of accounting, the rule for real accounts is:

     कDebit the receiver, credit the giver खDebit what comes in, credit what goes out गDebit all expenses, credit all incomes घDebit the giver, credit the receiver
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

339. Providing information about contingent liabilities and accounting policies in the notes to the financial statements is mainly required by the principle of:

     कConservatism खFull disclosure गCost घRealisation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

340. Dividing the indefinite life of a business into equal reporting intervals, usually of twelve months, is the basis of the:

     कDual aspect concept खMateriality concept गBusiness entity concept घAccounting period (periodicity) concept
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।