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Worksheets

CA ICAI -1

Total questions: 13

Worksheet time: 3mins

Name
Class
Date
1.

Suspense Account is used :

a)

To tally/match the trial balance

b)

To avoid delay in preparation of Financial statement

c)

To compensate the Errors

d)

To detect the Errors

2.

Trade Payables include

a)

Debtor & Biils Receivable

b)

Creditor & Bills Payable

c)

Patent & Copyright

d)

Expenses Payable

3.

Choose the odd one out.

a)

Masterheads

b)

Patent

c)

Purchased Goodwill

d)

Self Generated Goodwill

4.

Assets are held in the business for the purpose of

a)

Resale

b)

Conversion into cash

c)

Earning Revenue

d)

Let out

5.

Purchase of Machinery for Cash

a)

Decreases Total Assets

b)

Decreases Fixed Assets

c)

Retains Total Assets unchanged

d)

Decreases Current Asset

6.

Rent paid to Landlord is credited to

a)

Landlord's Account

b)

Rent Account

c)

Cash Account

d)

Drawings Account

7.

In case of debt becoming bad, the amount should be credited to

a)

Trade Receivables Account

b)

Trade Payables Account

c)

Bad Debt Account

d)

Cash Account

8.

Which Account is the odd one out?

a)

Furniture & Fixtures

b)

Land & Building

c)

Inventory & spares

d)

Plant & Machinery

9.

The technique of finding net balance of an account after considering the totals of both debits & credits appearing in the account is known as

a)

Posting

b)

Purchase

c)

Arithmatically accuracy Test

d)

Balancing of an Account

10.

Ledger book is popularly known as

a)

Secondary book of Accounts

b)

Principal book of Accounts

c)

Subsidiary Book of Accounts

d)

Duplicate Book of Accounts

11.

At the end of the Accounting year all the nominal accounts of the ledger book are

a)

Balanced but not transferred to profit & loss account

b)

Not balanced and also the balance is not transferred to the profit & loss account

c)

Balanced and the balance is transferred to Balance Sheet

d)

Not Balanced and their balance is transferred to the profit & loss account.

12.

What is Capital Employed?

a)

Assets minus Liabilities

b)

Assets Plus Liabilities

c)

Assets minus Current Liabilities

d)

Equity Plus Working Capital

13.

Inventory does not include

a)

Stores and spares

b)

work-in-progress

c)

Loose Tools

d)

Livestock