Practice Test 102
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Current assets does not include:

  • Solution

    Furniture and fittings is fixed asset not current.

On April 1, 2010, a bill was drawn for two months. The maturity date of payment will fall on:

  • Solution

    Maturity date is three days after 2 months i.e. June 4.

Petty expenses paid in cash are recorded in:

  • Solution

    Petty cash book is meant for petty expenses paid in cash.

Compensation paid to retrenched employee is:

  • Solution

    Compensation paid to retrenched employee is revenue in nature.

Goods were sold on credit basis to XY Bros. for Rs. 1,000. This will be recorded in

  • Solution

    Goods sold on credit basis will be recorded in sales book.

Rent payable to the landlord Rs. 5,000.00 is credited to

  • Solution

    Rent payable (liability) will be credited to outstanding rent a/c.

The determination of expenses for an accounting period is based on the principle of:

  • Solution

    Determination of expenses for accounting period is based on matching concept

Financial position of the business is ascertained on the basis of :

  • Solution

    Balance sheet inform the picture of assets and liabilities i.e. financial position.

Loss leads to reduction in:

  • Solution

    Capital reduces due to loss.

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FUNDAMENTALS OF ACCOUNTING
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