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Final Accounts of a Company

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

Which of the following is not a current asset?

a)

Prepaid rent

b)

Cash balance

c)

Advance income

d)

Closing stock

2.

Which of the following is included under the heading Provisions in Balance Sheet?

a)

Preliminary expenses

b)

Share forfeiture

c)

Pension fund

d)

Reserve fund

3.

Premium on issue of shares is shown under the heading

a)

Current liabilities

b)

Share capital

c)

Provision

d)

Reserve and surplus

4.

Pension fund is shown under

a)

Provision

b)

Reserve and surplus

c)

Current liabilities

d)

Secured loan

5.

Profit and Loss Appropriation Account is prepared to know

a)

Net profit or net loss

b)

Gross profit or gross loss

c)

Surplus or deficit

d)

Bad debts written off

6.

If debtors are Rs.70,000, new bad debts written off is Rs.5,000, how much will be provision for doubtful debt at the rate of 10% ?

a)

Rs.7,000

b)

Rs.7,500

c)

Rs.6,500

d)

Rs.500

7.

If depreciation on furniture is given as adjustment, it should be recorded in

a)

Trading Account

b)

Profit and Loss Account

c)

Balance Sheet

d)

Trading Account and Balance Sheet

e)

Profit and Loss Account and Balance Sheet

8.

If closing stock is given inside Trial Balance, where should it be recorded while making final accounts?

a)

Trading Account

b)

Balance Sheet

c)

Profit and Loss Account

d)

Trading Account and Balance Sheet

9.

If last year's tax paid is given in Trial Balance, it should be recorded in

a)

Dr. side of Profit and Loss Account

b)

Dr. side of Profit and Loss Appropriation Account

c)

Assets side of Balance Sheet

d)

Dr. side of Trading Account

10.

If Outstanding wages is given as adjustment, where is it recorded under Final Accounts?

a)

Trading account and Profit and Loss Account

b)

Profit and Loss Account and Balance Sheet

c)

Balance Sheet

d)

Trading Account and Balance Sheet