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

631. A machine costs Rs 500,000 with residual value Rs 50,000 and is expected to produce 90,000 units. If 18,000 units are produced in year 1, depreciation under the units-of-production method is:

     कRs 45,000 खRs 100,000 गRs 75,000 घRs 90,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

632. An asset costs Rs 60,000 with nil residual value and a 3-year life. Using the sum-of-the-years'-digits method, what is the depreciation for the first year?

     कRs 20,000 खRs 30,000 गRs 10,000 घRs 40,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

633. A machine costing Rs 100,000 is depreciated at 20% per annum on the reducing balance method. What is the depreciation for the second year?

     कRs 20,000 खRs 16,000 गRs 18,000 घRs 12,800
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

634. Bank charges appearing in the bank statement but not yet recorded in the cash book should be:

     कIgnored as they are immaterial खDebited in the cash book (bank column) गCredited in the cash book (bank column) when updating it घAdded to the bank statement balance in the reconciliation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

635. The cash book shows a debit balance of Rs 50,000. Cheques issued but not yet presented total Rs 8,000 and cheques deposited but not yet credited by the bank total Rs 5,000. What is the balance as per the bank statement?

     कRs 37,000 खRs 47,000 गRs 63,000 घRs 53,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

636. Cost of a new delivery van was debited to the motor expenses account. This is an example of an error of:

     कOriginal entry खCommission गOmission घPrinciple
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

637. Which of the following errors WILL be disclosed by a trial balance (cause it to disagree)?

     कA transaction completely omitted from the books खA debit entry posted to the ledger without any corresponding credit entry गPurchase of machinery debited to the purchases account घA credit sale posted to the wrong customer's account on the correct side
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

638. Which of the following accounts normally has a CREDIT balance?

     कAllowance (provision) for doubtful debts खDrawings गPrepaid insurance घCarriage inwards
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

639. Under the IASB Conceptual Framework (2018), an asset is defined as:

     कA future economic benefit expected from future transactions खAny item with a market value owned by the owners गA present economic resource controlled by the entity as a result of past events घExpenditure that has been paid in cash
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

640. Under the IASB Conceptual Framework, which of the following is an ENHANCING qualitative characteristic of useful financial information?

     कFaithful representation खRelevance गComparability घPrudence
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।