चार्टर्ड एकाउन्टेन्सी (CA, ACCA)

CA / ACCA: प्रश्न र उत्तर

सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।

सही: ० / ०

1991. An inventory item costs Rs 50,000 and can be sold for Rs 52,000 after incurring selling costs of Rs 7,000. Under IAS 2 it is carried at:

      कRs 45,000 खRs 50,000 गRs 52,000 घRs 43,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1992. A machine costing Rs 1,00,000 with a 5-year life is depreciated using the double-declining balance method. Depreciation for year 1 is:

      कRs 20,000 खRs 40,000 गRs 32,000 घRs 50,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1993. 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।

1994. 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।

1995. 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।

1996. 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।

1997. 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।

1998. 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।

1999. 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।

2000. 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।