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

1641. An asset costing Rs 700,000 is depreciated at 25% per year on the written-down value method. Find its book value after 2 years.

      कRs 350,000 खRs 525,000 गRs 393,750 घRs 218,750
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1642. A machine costs Rs 590,000 with a scrap value of Rs 50,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).

      कRs 108,000 खRs 64,000 गRs 54,000 घRs 59,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1643. A machine costing Rs 120,000 is purchased on 1 October and depreciated at 10% per annum on the straight-line method. If the financial year ends on 31 March, the depreciation for the first year is:

      कRs 12,000 खRs 3,000 गRs 6,000 घRs 9,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1644. Under the imprest system of petty cash, the imprest amount is Rs 10,000 and the petty cashier spent Rs 7,600 during the period. The amount reimbursed to the petty cashier at the end of the period is:

      कRs 10,000 खRs 7,600 गRs 2,400 घRs 17,600
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1645. Goods with a list price of Rs 20,000 are bought subject to 10% trade discount and 2% cash discount for prompt payment. If payment is made promptly, the cash paid is:

      कRs 17,640 खRs 17,600 गRs 18,000 घRs 18,360
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1646. Repairs of Rs 5,000 were wrongly debited to the Machinery account. The rectifying entry is:

      कDr Machinery, Cr Repairs खDr Repairs, Cr Suspense गDr Suspense, Cr Machinery घDr Repairs, Cr Machinery
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1647. A club received Rs 50,000 subscriptions during the year: Rs 3,000 for the previous year and Rs 5,000 in advance for next year. Subscriptions of Rs 4,000 for the current year are still outstanding. What is subscription income for the current year?

      कRs 52,000 खRs 50,000 गRs 46,000 घRs 42,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1648. For a not-for-profit organisation, the Receipts and Payments Account is:

      कAn account showing surplus or deficit on an accrual basis खA summary of cash and bank transactions, including capital items गThe same as the balance sheet घPrepared only for outstanding items
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1649. 100 units costing Rs 200 each are sent on consignment; the consignor pays freight of Rs 2,000 on the consignment. 20 units remain unsold. What is the value of closing inventory on consignment?

      कRs 4,400 खRs 4,000 गRs 4,800 घRs 4,200
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1650. In consignment accounting, the 'account sales' statement is prepared and sent by the:

      कConsignor to the consignee खCustomer to the consignee गConsignor to the customer घConsignee to the consignor
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।