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

621. From incomplete records: opening capital Rs 200,000, closing capital Rs 260,000, drawings Rs 30,000 and additional capital introduced Rs 20,000. The profit for the year is:

     कRs 110,000 खRs 60,000 गRs 70,000 घRs 50,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

622. A credit sale of Rs 5,000 to Hari was wrongly posted to the debit of Ram's account. The rectifying entry is:

     कDebit Hari, Credit Ram Rs 5,000 खDebit Ram, Credit Hari Rs 5,000 गDebit Sales, Credit Ram Rs 5,000 घDebit Suspense, Credit Hari Rs 5,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

623. The cost of installing a newly purchased machine in a factory should be treated as:

     कA reduction of share capital खRevenue expenditure charged to profit or loss गDeferred revenue income घCapital expenditure added to the cost of the machine
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

624. Salaries paid during the year were Rs 110,000. Salaries outstanding were Rs 10,000 at the start and Rs 15,000 at the end of the year. The salary expense for the year is:

     कRs 105,000 खRs 115,000 गRs 125,000 घRs 110,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

625. Trade receivables before adjustments are Rs 200,000. Bad debts of Rs 10,000 are to be written off and an allowance of 5% is required on the remaining receivables. The existing allowance is Rs 6,000. The charge to profit or loss for the increase in allowance (excluding the bad debt write-off) is:

     कRs 3,500 खRs 4,000 गRs 9,500 घRs 13,500
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

626. Which of the following costs may be INCLUDED in the cost of inventories under IAS 2?

     कAdministrative overheads that do not bring inventories to their present location and condition खSelling and distribution costs गAbnormal amounts of wasted materials घNon-refundable import duties on purchased materials
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

627. Under IAS 2, net realisable value of inventory means:

     कOriginal cost plus a normal profit margin खReplacement cost of the inventory at the reporting date गEstimated selling price in the ordinary course of business less estimated costs of completion and costs necessary to make the sale घFair value less transport costs to the warehouse
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

628. Opening inventory is 100 units at Rs 10; 200 units are purchased at Rs 12; 150 units are sold. Using the periodic weighted average cost method, closing inventory is valued at:

     कRs 1,700 खRs 1,800 गRs 1,500 घRs 1,750
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

629. Opening inventory is 100 units at Rs 10; 200 units are purchased at Rs 12; 150 units are sold. Using FIFO, the value of closing inventory is:

     कRs 1,500 खRs 1,800 गRs 1,700 घRs 1,650
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

630. A vehicle costing Rs 80,000 with accumulated depreciation of Rs 50,000 is sold for Rs 25,000. The result on disposal is:

     कLoss of Rs 5,000 खProfit of Rs 5,000 गLoss of Rs 55,000 घProfit of Rs 25,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।