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SPECTRUM THEORY QUIZ - 7

Total questions: 20

Worksheet time: 11mins

Name
Class
Date
1.

Closing stock is shown in final accounts at

a)

Cost price

b)

Market price

c)

Cost price or market price which ever is less

d)

Cost price or market price which ever is high

2.

Net sales: 6,00,000, GP: 25% on cost. Calculate GP and CGS?

a)

GP: 120000, CGS: 480000

b)

GP: 500000, CGST: 320000

c)

GP:100000, CGS:500000

3.

TDS is deducted on the capital expenditure(installation services)incurred on purchase of fixed assets…..

a)

TRUE

b)

FALSE

4.

If TDS is deducted from the resident company in July 2022, then what will be the due date to make a tax payment to the government

a)

7th August 2022

b)

7th July 2022

c)

7th June 2022

5.

If the TDS is deducted on 5th August 2022 and the TDS payment made to the department on 30th September 2022. what is the interest rate on TDS late payment

a)

3%

b)

1.5%

c)

1%

6.

TCS payment is made to the govt using which of the following income tax challan

a)

ITNS 281

b)

IT 281

c)

none of the above

7.

which of the following is a valid structure of TAN

a)

ABCD12345A

b)

ABCDE1234A

c)

ABC123456A

8.

EDLI is associated with …..

a)

ESI

b)

NPS

c)

Provident fund

9.

Profit on sale of assets is used to create….

a)

General reserve

b)

Specific reserve

c)

Capital reserve

10.

SWIFT stands for

a)

Society for Worldwide Interbank Financial Telecommunications

b)

Service for Worldwide International Financial Telecommunications

c)

Society for Worldwide International Telecommunications

11.

what is the salary limit for ESI 2023?

a)

21000

b)

18000

c)

15000

12.

Which certificate is issued for the TDS from income chargeable under the head 'salaries'?

a)

Form 16

b)

Form16A

c)

Form 16B

13.

RTGS transactions only be performed if the amount to be transferred is more than……

a)

2 LAKH

b)

1.5 LAKH

c)

20000

14.

Cheque which are at least 90 days old are called ……

a)

Stale cheque

b)

Mutilated cheque 

c)

Crossed cheque

15.

what are the ITR forms for individuals

a)

ITR 1,ITR2,ITR3,ITR4

b)

GSTR1,GSTR3B,GSTR9C

c)

NONE OF THESE

16.

Tax payers who opt under presumptive taxation scheme should file ITR in …. Form

a)

ITR4

b)

ITR1

c)

ITI 4

17.

When corporate tax is applicable in UAE…..

a)

2023 June 1

b)

2023 July 1

c)

2022 June 1

18.

which county not include in GCC?

a)

UAE

b)

Qatar

c)

Egypt

d)

Saudi Arabia

19.

Starting from…. The ministry of corporate affairs (MCA) has made it mandatory for companies to maintain an audit trail for all their transactions

a)

1st April 2023

b)

1st June 2023

c)

31st march 2023

20.

Which are the three important financial statements?

a)

Trial balance, Trading and P/L a/c,  Balance sheet

b)

Trading and P/L a/c, B/S, Cash flow

c)

Cash flow, Balance sheet , Trial balance