चार्टर्ड एकाउन्टेन्सी (CA, ACCA)
चार्टर्ड एकाउन्टेन्सी (CA, ACCA)
Chartered Accountancy (CA, ACCA) · ३,८०२ प्रश्न
३,८०२ प्रश्न उपलब्ध। मोड छान्नुहोस्:
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
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Under the Indian Partnership Act, 1932, in the absence of any agreement, partners share profits and losses:
सही उत्तर: ग) Equally
Without an agreement, profits are shared equally regardless of capital contributed. Partners are also not entitled to interest on capital or salary unless agreed.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under incomplete records: opening capital Rs 300,000; closing capital Rs 380,000; drawings Rs 50,000; additional capital introduced Rs 40,000. What is the profit for the year?
सही उत्तर: ख) Rs 90,000
Profit = closing capital - opening capital + drawings - capital introduced = 380,000 - 300,000 + 50,000 - 40,000 = Rs 90,000. Forgetting to deduct the capital introduced would give Rs 130,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Which of the following does NOT appear in the receivables (sales) ledger control account?
सही उत्तर: क) Cash sales
Cash sales do not create a receivable, so they never pass through the receivables ledger control account. Credit sales increase it, while discount allowed and returns inwards reduce it.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Receivables ledger control account: opening balance Rs 40,000; credit sales Rs 200,000; cash received Rs 180,000; discounts allowed Rs 4,000; returns inwards Rs 6,000; bad debts written off Rs 2,000. What is the closing balance?
सही उत्तर: घ) Rs 48,000
40,000 + 200,000 - 180,000 - 4,000 - 6,000 - 2,000 = Rs 48,000. Ignoring the bad debts written off would give Rs 50,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Income received in advance (for example, rent received for next year) is shown in the statement of financial position as a:
सही उत्तर: ग) Current liability
The entity still owes the service, so the amount is a liability (deferred income) until earned. Accrued income, by contrast, is a current asset.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Rent paid during the year was Rs 110,000. Rent accrued at the start of the year was Rs 15,000 and at the end of the year Rs 10,000. What is the rent expense for the year?
सही उत्तर: ख) Rs 105,000
Expense = cash paid - opening accrual + closing accrual = 110,000 - 15,000 + 10,000 = Rs 105,000. Part of the cash paid settled last year's accrual, which is why it is deducted.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 240,000 and the gross profit margin is 25% of sales. What is the cost of goods sold?
सही उत्तर: क) Rs 180,000
Gross profit = 25% x 240,000 = Rs 60,000, so cost of sales = Rs 180,000. Rs 192,000 would result from wrongly treating 25% as a mark-up on cost.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A mark-up of 25% on cost is equivalent to a gross profit margin on sales of:
सही उत्तर: घ) 20%
If cost is 100, selling price is 125, so margin = 25/125 = 20%. A 25% margin would correspond to a mark-up of 33.33% on cost.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Carriage outwards (cost of delivering goods to customers) is shown in the:
सही उत्तर: ग) Profit and loss account as a selling and distribution expense
Carriage outwards is incurred in selling goods, so it is a distribution expense. Carriage inwards, by contrast, is added to the cost of purchases in the trading account.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening inventory Rs 20,000; purchases Rs 150,000; carriage inwards Rs 5,000; returns outwards Rs 3,000; closing inventory Rs 30,000. What is the cost of goods sold?
सही उत्तर: ख) Rs 142,000
COGS = 20,000 + 150,000 + 5,000 - 3,000 - 30,000 = Rs 142,000. Carriage inwards is part of the cost of purchases, so omitting it would give Rs 137,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
यी अभ्यास प्रश्न हुन्, आधिकारिक प्रश्न होइनन्। पाठ्यक्रम, विज्ञापन र नतिजाका लागि सम्बन्धित निकायको आधिकारिक वेबसाइट हेर्नुहोस्। उत्तरमा गल्ती भेटे प्रश्नमुनिको "टिप्पणी / गल्ती रिपोर्ट" मा लेख्नुहोस्।
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AI ले गल्ती गर्न सक्छ। महत्वपूर्ण कुरा आधिकारिक स्रोतमा जाँच्नुहोस्।