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Partnership Accounts

Total questions: 15

Worksheet time: 8mins

Name
Class
Date
1.

Mutual Agency is one of the essential Element of Partnership Agreement

a)

Yes

b)

No

2.

The Written Agreement of Partnership is called as

a)

Partnership Firm

b)

Partnership Deed

c)

Partnership Document

d)

Partnership File

3.

In the absence of Partnership Deep, partners will share the profits and losses in the equal ratio

a)

True

b)

False

4.

In absence of Partnership Deed, partners will get salary, commission etc.

a)

Yes

b)

No

5.

The main purpose of preparing P&L Appropriation A/C of a Partnership concern is to

a)

Calculate & Distribute the Divisible Profit & Loss

b)

Distribute the Dividends

c)

Distribute the Capital

d)

None of the above

6.

Under Fluctuating Capital Method, how many accounts are maintained for each partner?

a)

2

b)

1

c)

3

d)

4

7.

Under Fluctuating Capital Method, Which account is maintained for each partner?

a)

Current Account

b)

P&L Appropriation Account

c)

Capital Account

d)

None of the above

8.

Under Fixed Capital Method, how accounts are maintained for each partner?

a)

1

b)

3

c)

4

d)

2

9.

Which accounts are maintained under Fixed Capital Method?

a)

Capital Account

b)

Current Account

c)

Capital and Current Account

d)

Any One

10.

Under Fixed Capital method, under which account adjustments related to partners are maintained?

a)

Capital Account

b)

Current Account

c)

Both

d)

None

11.

If drawings are made at the beginning of each month, Interest on drawing is calculated at what rate?

a)

6%

b)

6.5%

c)

5%

d)

5.5%

12.

If drawings are made at the end of each month, Interest on drawing is calculated at what rate?

a)

6%

b)

5%

c)

5.5%

d)

6.5%

13.

If drawings are made in middle of each month, Interest on drawing is calculated at what rate?

a)

6%

b)

5%

c)

5.5%

d)

6.5%

14.

Drawings against capital reduces capital

a)

True

b)

False

15.

Current account fluctuates from year to year?

a)

False

b)

True