Practice Test 91
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Capital expenditure provide _________ benefit.

  • Solution

    Capital expenditures provide benefit for a long period of time.

___________ Reserve is not shown in Balance Sheet.

  • Solution

    Secret reserve is not shown in the balance sheet.

Which of the following errors will not affect the trial balance?

  • Solution

    All the errors given in the question will not affect trial balance as same amount has been posted in both accounts in the given entries.

_________ is not added in the total of Balance sheet.

  • Solution

    Contingent liability is disclosed by way of footnote only, not added in total of balance sheet.

Amount spent for replacement of worn out part of machine is:

  • Solution

    Amount spent on replacement of a part of machine is revenue in nature.

Outstanding wages in trial balance is recorded in ________

  • Solution

    Outstanding wages in trial balance is a liability, to be recorded in balance sheet. It should have been adjusted (already) from wages.

In case of Debit Balance the words __________ are written on the debit side.

  • Solution

    ‘To Balance b/d’ are written on the debit side in case of Dr. balance.

Capital expenditure are recorded in the _______

  • Solution

    Capital expenditures are recorded in balance sheet. All revenue expenditures are reflected in P&L A/c or Trading A/c.

Unpaid salary of Rs. 5,000 is to be recorded in the

  • Solution

    Unpaid salary is a liability, can’t be recorded in purchases, purchases returns or bills receivable book. It will be recorded in journal proper.

While preparing the trial balance from the ledger balances, the drawings account is placed in:

  • Solution

    The drawings account is on debit side of trial balance.

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FUNDAMENTALS OF ACCOUNTING
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