R4RIN
Articles
Java 8
MCQS
MBA MCQ Quiz Hub
MBA Accounting MCQ Question Set 8
Choose a topic to test your knowledge and improve your MBA skills
1. Goodwill account is related to _______
Nominal account
Personal account
Real account
Tangible account
2. The credit balance of bank account indicates _______
amount payable by the bank
amount payable to the bank
cash at bank
loan from bank
3. The statement sent along with purchase return is ________
credit note
bills payable book
debit note
purchases return book
4. Depreciation is provided on ______________
working capita
current asset
fixed asset
intangible assets
5. An example of revenue expenditure is ______
Purchase of land
Salaries
Lease
Purchase of buildings
6. At the time of endorsement of a bill, the drawer credits ______
the .drawee
endorsees personal account
bills receivable account
bills for collection account
7. In accounting the benefit receiving aspect is said to be
Debi
Credi
Debit and Credi
None of these
8. Summary of all balances is known as
Ledge
Journa
Subsidiary book
Trial balance.
9. The excess of current assets over current liabilities is called ________
Net tangible worth
Networth
Gross working capital
Net working capital
10. Bills payable book is a ________
subsidiar
a. principal book
a. ledger
a. memorandum book
11. Bank Reconciliation statement is _________
ledger account
part of the cash book
separate statement
a sub division of the journal
12. The distinction between capital and revenue is necessary for the preparation of ______
fund flow statement
receipts and payment account
final accounts
cash flow statement
13. If payment is made on the average due date it results in ______
loss of interest to the creditor
loss of interest to the debtor
no loss of interest to either of them
loss of interest to both the creditor and debtor
14. A sale of goods to vidhya for cash should be debited to ______________.
Vidhya account
Cash account
Sale of goods account
Purchases account
15. Purchases for office furniture on account is recorded in _________
general journal
cash book
purchases book
sales book
16. Payment of compensation to a worker who has been discharged from service is a ___________
capital expenditure
revenue expenditure
deferred revenue expenditure
partly capital expenditure
17. The following items are shown in profit and loss appropriation account _________
Dividend declared
Discount on issue of shares
Non-operating expenses
Current assets
18. Wages paid to workers must be debited to ______________ account
Wages
Machinery
Factory expenses
Offices expenses
19. Receipts and payment account record receipt and payments of _______
revenue nature only
capital nature only
both revenue and capital nature
capital receipts
20. In a receipts and payments account the payments are recorded on the ______________ side.
credit
debit
Upper
Lower
21. Any revenue expense for when a separate fund is available will be _________
debited to the separate fund
debited to income and expenditure account
capital issued and shown in the balance sheet
credited to the separate fund
22. Donations received by a non-profit organisation are usually a ______
revenue receipt
capital receipt
capital expenditure
revenue expenditure
23. Errors of carry forward from one year to another year affect ________
personal account
real account
nominal account
both personal and real account
24. Average due date can be called as _______
mean due date
median due date
mode due date
zero date
25. The person upon whom the bill of exchange is drawn is called _______
Drawer
Drawer
Payee
Maker
26. When furniture is sold for cash, the entry should be made in _______
sales book
cash book
Journal.
petty cash book.
27. A Cheque received and paid into the bank on the same day id recorded in the ______
a. cash column of the cash book
a. bank column of the cash book
a. both the cash and bank columns of the book
a. the credit balance as per pass book
28. Amount paid for acquiring goodwill is _______
revenue expenditure
deferred revenue expenditure
capital expenditure
deferred capital expenditure
29. Purchase journal is kept to record _______
cash sales
credit sales of assets
credit sales of goods
credit purchase
30. Petty cash may be used to pay __________
the expenses relating to postage and conveyance
salaries and wages to the final staff
for the purchase of furniture and fittings
other recurring expense
31. Expenditure incurred by a publisher for acquiring copyrights is a ________
capital expenditure
reserve expenditure
deferred reserve expenditure
capital receipts
32. A gross profit is transferred to the ______________side of the profit and loss account.
Debit
Credit
Current
Asset
33. Subscription received in advance by a club is shown on the ______________ side of the balance sheet.
Liabilities
Assets
credit
debit
34. Interest received on special fund investments will be added to ______________ fund in the balance sheet.
investment fund
bank fund
General
Special
35. The information for the preparation of receipt and payments account is taken from _____
cash book
income and expenditure
cash book and balance sheet
revenue account
36. Any profit on the sale of furniture of a cricket club will be taken to ______
income and expenditure account
cash account
profit and loss account
furniture account
37. The main purpose of this ______________ accounting is to ascertain profit or loss during a specific period, to show financial position of the business.
financial accounting
cost accounting
management account
human resource accounting
38. ______ is allowed to encourage early cash payment.
Cash discount
Trade discount
Quantity discount
Price discount
39. The prime function of accounting is to _______
record economic data
provide the informational basis for action
classifying and recording business transactions
attain non-economic goals
40. The system of recording transactions based on dual aspect concept is called ______
double account system
double entry system
single entry system
single account system
41. The cash book records _______
all cash payments
all cash receipts
all cash receipts and payments
only credit payments
42. Bank reconciliation statement is prepared by the _______
bank
creditors of a business
customer of a bank
Suppliers
43. Errors which affect one side of an account are called ______
single sided errors
double sided errors
triple sided errors
a. compensation error
44. Bills payable book is a ___________
subsidiary book
principal book
ledger
memorandum book
45. Trading account is prepared to find out _______
gross profit or loss
net profit or loss
financial position
position of the partners
46. A bill of exchange payable after a certain period is known as ______________ bill.
Time
accommodation
revenue
Dishonored
47. A bill which is not an inland bill is a ______________ bill.
Outwar
inwar
Foreig
Ne
48. Donations received for a special purpose will be taken to _____
income and expenditure account.
asset side of the balance sheet.
liabilities side of the balance sheet.
debit side of the ledger.
49. Which one of the following is Current Asset ______
Buildi
Furniture
Sto
Investment
50. Accounts receivable includes ________
sundry debtors
bill receivable
promissory note
All of the above
Submit