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

531. A machine costing Rs 1,20,000 with residual value Rs 20,000 was depreciated on a straight-line basis over 5 years. At the start of year 3, the total useful life is revised to 4 years (residual value unchanged). Depreciation for year 3 is:

     कRs 20,000 खRs 25,000 गRs 40,000 घRs 30,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

532. Small items such as loose tools that are difficult to depreciate individually are commonly depreciated using the:

     कSum-of-the-years'-digits method खUnits of production method गRevaluation method घAnnuity method
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

533. A cheque received from a customer and deposited is dishonoured by the bank. The entry in the books of the business is:

     कDebit bank, credit the customer खDebit bad debts, credit the customer गDebit the customer, credit bank घDebit sales returns, credit bank
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

534. A customer paid Rs 12,000 directly into the business's bank account and this appears only in the bank statement. While updating the cash book, the business should:

     कShow it as a reconciling item only खCredit the bank column of the cash book गDebit the customer's account घDebit the bank column of the cash book
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

535. The sales day book was undercast (totalled short) by Rs 1,000. When a suspense account has been used, the correcting entry is:

     कDebit Sales, Credit Receivables Rs 1,000 खDebit Receivables, Credit Sales Rs 1,000 गDebit Suspense, Credit Sales Rs 1,000 घDebit Sales, Credit Suspense Rs 1,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

536. A purchase invoice of Rs 5,400 was entered in the purchases day book as Rs 4,500 and posted accordingly. This is an error of:

     कPrinciple खReversal गCommission घOriginal entry
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

537. The debit total of a trial balance exceeds the credit total by Rs 1,000. To make it agree temporarily, a suspense account is opened with:

     कA debit balance of Rs 2,000 खA debit balance of Rs 1,000 गA credit balance of Rs 500 घA credit balance of Rs 1,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

538. Under the traditional rules for nominal accounts, the rule is:

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

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

539. Purchasing goods on credit has which effect on the accounting equation?

     कAssets increase and equity decreases खAssets decrease and liabilities increase गLiabilities decrease and equity increases घAssets and liabilities both increase
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

540. Cash deposited into the business bank account is recorded on both sides of a columnar cash book. Such an entry is called a:

     कClosing entry खContra entry गReversing entry घCompound entry
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।