Practice Test 61
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Expenditure includes

  • Solution

    Expense includes expenses payable also as per Accrual concept.

Income tax in case of a sole trader is treated as ________

  • Solution

    Income tax of sole trader is his personal expense.

Interest is calculated on _______ of securities

  • Solution

    Interest is calculated on face value of securities.

Premium on issue of shares is recorded in _______

  • Solution

    Premium on issue of shares is recoreded on equity and liabilities side of balance sheet.

In valuation of consignment inventory only _______ expenses of the consignee are added

  • Solution

    Direct expenses of consigneee are added in valuation of consignment inventory.

Liability for bill discounted is a ______

  • Solution

    Liability for bill discounted is a contingent liability.

Suspense account debit balance Rs. 200 in trial balance, will be recorded in the _____

  • Solution

    Suspense A/c (Dr. balance) in Trial Balance will be recorded in P&L A/c (dr. side) as it is nominal amount, it will be expensed off.

Rs. 5,000 spent on repairs of a newly purchased old motor car is debited to _____

  • Solution

    Amount spent on newly purchased car is debited to car A/c only

Cost of goods sold can be calculated by ____

  • Solution

    Cost of goods sold is calculated by Trading A/c

Amount spent on advertisement is _____

  • Solution

    Advertisement exepnditure is revenue.

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FUNDAMENTALS OF ACCOUNTING
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