Practice Test 36
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A bill has been drawn on 26.2.2010 payable after 90 days. The maturity date of the bill will be _________

  • Solution

    93 days after 26.02.10 will be 30.05.2010 (Maturity date).

Carriage inwards is debited to

  • Solution

    Carriage inward is debited to Trading A/c.

Expenses incurred to retain the title of a building is a

  • Solution

    Expenses incurred to retain title of building are revenue.

The value of an asset after deducting depreciation from the historical cost is known as:

  • Solution

    Value of an asset after deducting dep. is called Book Value

“Inventories should be out of godown in the sequence in which they arrive” is based on:

  • Solution

    Inventories should be issued in the sequence in which they are purchased on the basis of FIFO.

Difference of totals of both debit and credit side of the trial balance is transferred to

  • Solution

    Diff. of totals of Dr. and Cr. Side of trial balance is B/F of to Suspense A/c.

Material costing Rs. 700 in the erection of the machinery and the wages paid for it amounting to Rs. 400 should be debited to:

  • Solution

    Material cost for erection of machinery and wages paid for it should be debited to Machinery A/c.

If bank balance as per cash book differs from that appearing in the current account statement, then the balance considered for finalizing the accounts is of

  • Solution

    Adjusted cash book balance is considered for finalizing the accounts.

Cash book is a form of

  • Solution

    Cash book is in ledger form.

“Assets should be valued at the price paid to acquire them” is based on:

  • Solution

    Assets should be recorded at price paid to acquire them on the basis of cost concept.

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FUNDAMENTALS OF ACCOUNTING
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