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Financial Accounting

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

The Capital of the Company is called...............

a)

Debenture Capital

b)

Preference Capital

c)

Share Capital

d)

Others

2.

The originator of Double Entry System

a)

Lucas Pacioli

b)

Marshall

c)

Pikles

d)

Batliboi

3.

According to the concept of conservation, the stock-in-trade is valued at:

a)

Cost Price

b)

Market Price

c)

Cost or Market which ever is higher

d)

Cost or Market which ever is lower

4.

If Outstanding salary is given in trail balance with the date of commencement of financial year, it is shown in ........

a)

Trading A/c

b)

Profit & Loss A/c

c)

Assets

d)

Liabilities

5.

If opening stock is Rs. 50,000, purchase is Rs. 4,20,000 and closing stock is Rs. 30,000, then what is the cost of goods sold-

a)

Rs. 4,40,000

b)

Rs. 4,70,000

c)

Rs. 4,00,000

d)

Rs. 5,00,000

6.

_____ is the excess of the purchase consideration over the net value of assets

a)

cash

b)

goodwill

c)

purchase consideration

d)

capital reserve

7.

The person or firm that sells its business to another firm or company is referred to as

a)

goodwill

b)

capital reserve

c)

vendor

d)

purchase consideration

8.

Who issues International Financial Reporting Standards?

a)

The government

b)

The International Accounting Standards Board

c)

The stock exchange

d)

The IFRS Advisory Committee

9.

What is the role of the IASB?

a)

Oversee the standard setting and regulatory process

b)

Formulate international financial reporting standards

c)

Review defective accounts

d)

Control the accountancy profession

10.

The loss on sale of furniture is debited to ........... account

a)

Profit and loss

b)

Furniture

c)

Depriciation

d)

Trading