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

301. At the year-end, goods sent by the head office have not yet reached an independent branch. To reconcile the accounts, the entry normally passed in the head office books is:

     कDebit Goods in transit; Credit Branch account खDebit Branch account; Credit Goods in transit गDebit Purchases; Credit Branch account घDebit Goods sent to branch; Credit Cash
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

302. In consignment accounts, an abnormal loss of goods is valued at:

     कSelling price of the goods lost खInvoice price charged to the consignee गNil, because it is absorbed by the remaining goods घCost, including a proportionate share of expenses incurred up to the point of loss
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

303. 1,000 kg of goods costing Rs 9,000 were consigned; the consignor paid freight of Rs 1,000. A normal loss of 200 kg occurred in transit and 500 kg were sold. The value of the closing inventory with the consignee is:

     कRs 3,000 खRs 3,750 गRs 3,300 घRs 2,700
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

304. In royalty accounts, short workings that are not recouped within the period allowed by the lease agreement are:

     कCarried forward indefinitely खRefunded by the landlord गWritten off to the profit and loss account घAdded to the cost of the mine
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

305. Under a hire purchase agreement, legal ownership of the goods passes to the hire purchaser:

     कOn payment of the last instalment खOn signing the agreement गOn payment of the down payment घNever
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

306. A company issues its own debentures to a bank as collateral security for a loan. In the company's books:

     कThe debentures are recorded as a separate liability in addition to the loan खThe debentures are credited to share capital गThe loan is cancelled घNo additional liability arises; at most a note or a contra entry through a debenture suspense account is made
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

307. Convertible debentures are debentures that:

     कAre secured on specific assets of the company खCan be converted into equity shares of the company on agreed terms गAre redeemable only on liquidation घCarry no interest
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

308. A rights issue of shares is an offer of new shares to:

     कThe general public through an IPO खEmployees only under a share option scheme गExisting shareholders in proportion to their holdings घDebenture holders on conversion
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

309. When shares are forfeited for non-payment of a call, the share capital account is debited with:

     कThe amount called up on those shares खThe amount actually received on those shares गThe nominal value only if fully called घThe amount unpaid on those shares
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

310. The authorised share capital of a company is:

     कThe capital actually subscribed by the public खThe amount called up on shares issued गThe capital actually paid by shareholders घThe maximum share capital the company may issue, as stated in its memorandum of association
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।