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MGT101 Quiz No.4 Shared by Jia Ch


My today Quiz25/2/2014

If debit side of a ledger is greater than credit side, the balance will be called as:
debit

Which of the following are recorded in Cash Book?
Receipts and payments

What are the effects on financial statements, if provision for Income Tax to be made Rs. 12,000 is given in adjustment?

Both it will be deducted in income statement and it will be treated as current liability in balance sheet

Which of the following is NOT correct?
Decrease in Revenue will be credit

The Purchases account and Sales account should include:
Both cash and credit sales and cash and credit purchases of merchandise

"distribution of dividend" is the concept applied in which the following organization:
commerical organization

A balance of pass book written in brackets ( ) by the bank is known as:
Unfavorable balance for customer

If Salaries Rs. 12, 000, Rent Rs. 5,000, Gross profit Rs. 58,000 and Discount received Rs. 10, 000. What will be the amount of Net Profit?

51000

Budget is another name of __________ in Accounting.
Statement of Cash Flow
Guest Strategy
Financial Forecast

Which of the following is shown on debit side of creditors control account?
Bills receivable
Credit purchases
Discount received
Returns inward

At the end of accounting period a list of all ledger balances is prepared. This list is called
trial balance

Cheques deposited but not yet credited by the bank in the Pass Book. What would be the effect of this transaction on Cash and Pass book balances? I- Cash book shows – more balance II- Cash book shows – less balance III- Pass book shows – less balance IV- Pass book shows – more balance
I & II
II & III
I & IV
I & III

If cost of sales is Rs. 95,000, income from sales Rs. 200,000 and operating expenses Rs. 300,000. What will be net result?
Rs. 1, 95,000 Losses

Franchise rights, goodwill and patents are the examples of:
Intangible assets

Profit can be distributed from which of the following account:
share capital account
share premium account
profit and loss account
revaluation reserves account

A company uses straight line method of depreciation for an item of equipment that cost Rs. 28,000, has salvage value of Rs. 3,000, and has a five year useful life. What will be the book value of asset at the end of third year?
Rs. 13,000

After the expiry of useful life of fixed asset the process of selling that asset is called as ____________
Salvage Value of Fixed Asset
Disposal of Fixed Asset
Useful life of Fixed Asset

Dividend declared is treated in the Balance Sheet of the company as a:
Provision
Current liability
Reserves and surplus
Current assets

In which of the following all vouchers are first recorded__
General Journal

Which of the following is not a cash outflow for the organization?
depreciation
dividends
interest payments

taxes

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