लेखा (Accounting) – Financial Accounting MCQ

लेखा (Accounting): प्रश्न र उत्तर

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सही: ० / ०

351. Long-term debt is Rs 6,00,000 and shareholders' equity is Rs 12,00,000. The debt-equity ratio is:

     क2 : 1 ख1.5 : 1 ग0.33 : 1 घ0.5 : 1
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

352. Current assets are Rs 4,00,000 and the current ratio is 2.5 : 1. Working capital is:

     कRs 1,60,000 खRs 1,00,000 गRs 2,40,000 घRs 3,00,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

353. In a non-profit organisation, a legacy received (not for any specific purpose) is generally:

     कTreated as revenue income for the year खCapitalised by crediting it to the capital (general) fund गIgnored in the accounts घShown as a current liability
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

354. An investment in 12% government bonds is purchased 'cum-interest'. This means the price paid includes:

     कInterest accrued from the last interest date to the purchase date खNo accrued interest गBrokerage only घThe next two interest payments
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

355. In joint venture accounts kept under the memorandum method, each co-venturer records in its own books:

     कAll transactions of the whole venture खOnly the final profit of the venture गNothing at all घOnly its own transactions, in a 'Joint venture with ...' account, while a memorandum joint venture account is prepared to find the profit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

356. A bill of exchange drawn and accepted without any underlying trade transaction, only to help a party raise funds, is called a(n):

     कTrade bill खDemand draft गAccommodation bill घPromissory note
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

357. A bill receivable of Rs 10,000 is discounted with the bank, which deducts a discount of Rs 300. The entry in the drawer's books is:

     कDebit Bank Rs 10,000; Credit Bills receivable Rs 10,000 खDebit Bank Rs 9,700, Debit Discount Rs 300; Credit Bills receivable Rs 10,000 गDebit Drawee Rs 10,000; Credit Bank Rs 10,000 घDebit Bills payable Rs 10,000; Credit Bank Rs 9,700, Credit Discount Rs 300
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

358. In internal reconstruction, the account credited with the reduction in share capital and used to write off accumulated losses and fictitious assets is the:

     कCapital reduction (reconstruction) account खRevaluation account गRealisation account घShare forfeiture account
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

359. Under IAS 32, underwriting commission and other incremental costs of issuing new equity shares are:

     कAdded to share capital खRecognised as revenue गCapitalised as goodwill घAccounted for as a deduction from equity
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

360. Applications were received for 15,000 shares against 10,000 shares offered, and shares were allotted pro rata. The excess application money not refunded is normally:

     कForfeited खCredited to share premium गAdjusted against amounts due on allotment घTransferred to capital reserve
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।