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Accountancy

Total questions: 13

Worksheet time: 7mins

Name
Class
Date
1.

on the admission of a new partner,increase in the value of assetsis debited to

a)

p n l adjustment a/c

b)

assets a/c

c)

old partners capital a/c

d)

none of these

2.

which of the following is not a revenue receipt

a)

donations for tournament

b)

government grants

c)

subscriptions

d)

entrance fees

3.

which of the following transactions will not result into flow of cash

a)

issue of equity shares

b)

purchase of machinery

c)

redemption of 9% debentures

d)

cash deposited into bank

4.

pick the odd one out

a)

rent to partner

b)

manager commission

c)

interest on partner loan

d)

interest on partners capital

5.

At the time of dissolution of firm, journal entry for the settlement of loan advanced by the firm to a partner would be

(a)  

6.

Retirement or death of a partner would create a situation for continuing partners which is known as

a)

dissolution of partnership

b)

dissolution of partnership firm

c)

winding up of business

d)

none of the above

7.

Proposed dividend is a (a)   liability

8.

on dissolution of a partnership firm,goodwill if appearing in the balance sheet, is transferred to

a)

revaluation a/c

b)

realisation a/c

c)

partners capital a/c

d)

balance sheet

9.

trade payables consists of ........... and ...........

(a)  

10.

Is trail balance is an accounts?

a)

Yes

b)

No

c)

Don’t know

d)

None of these

11.

Double entry system means

a)

Twice recorded

b)

Once in ledger once in journal

c)

Recording of both aspects of transaction

d)

None of these

12.

Gross Profit ratio is also termed as

a)

Gross Profit Margin

b)

Gross Margin to net sales

c)

Net Profit ratio

d)

Ratio Analysis

13.

A voucher is prepared for

a)

a) Cash and credit purchases

b)

b) Cash and credit sales

c)

c) Cash received and paid

d)

d) All of these