Practice Test 14
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A Company wishes to earn a 20% profit margin on selling price. ________is the profit mark up on cost, which will achieve the required profit margin?

  • Solution

    Here profit margin on sale is given and we are required to find the profit margin on cost. This can be done
    as follows:
    Let the selling price be x
    Then profit = 20% of x = .2x
    Thus cost price = selling price – profit = x – .2x = 0.8x
    And the markup on cost will be = 0.2/0.8 × 100 = 25%

X draws a bill on Y. X endorsed the bill to Z. ________will be the payee of the bill.

  • Solution

    Z will be payee of bill.

If a venturer draws a bill on his co-venturer and if the drawer discounts the bill with same sets of books maintained, the discounting charges will be borne by________.

  • Solution

    In the given case, discount charges will be recorded in Memorandum A/c.

A proforma invoice is sent by ________

  • Solution

    Performa invoice is sent by consignor to consignee.

Interest on capital will be paid to the partners if provided for in the agreement but only from________

  • Solution

    Interest on capital to be paid only from profits in given case.

The balance of the petty cash is ______.

  • Solution

    Petty cash balance is asset.

Outgoing partner is compensated for parting with firm’s future profits in favour of remaining partners. The remaining partners contribute to such compensation amount in ______

  • Solution

    Remaining partners contribute to compensation amount in gaining ratio.

Dividends are usually paid as a percentage of ______

  • Solution

    Dividends are paid on paid up capital.

Accounting policies refer to specific accounting ________.

  • Solution

    Accounting policies refer to accounting principles and methods of applying those principles.

Economic life of an enterprise is split into the periodic interval as per ________ concept.

  • Solution

    Due to periodicity concept, life of an enterprise is divided into accounting periods (intervals).

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FUNDAMENTALS OF ACCOUNTING
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