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Test 12th Accountancy

Total questions: 14

Worksheet time: 7mins

Name
Class
Date
1.

In case of absence of Partnership Deed, Interest on loan is given to the partners @

a)

5%

b)

8%

c)

6%

d)

10%

2.

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

3.

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

4.

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

5.

Minimum partners in partnership are?

a)

2

b)

4

c)

7

d)

None of these

6.

Is trail balance is an accounts?

a)

Yes

b)

No

c)

Don’t know

d)

None of these

7.

Is BRS an accounts?

a)

Yes

b)

No

c)

Don’t know

d)

None of these

8.

How many types of accounts?

a)

1

b)

2

c)

3

d)

4

9.

What is Accountancy ?

a)

Art

b)

Science

c)

Art and science

d)

None of these

10.

Book-Keeping is recording:

a)

a) All events affecting a business.

b)

b) All business transactions.

c)

c) Only business transactions with outsiders.

d)

d) Only internal business transaction.

11.

Which of the following is an advantage of accounting?

a)

a) Personal judgements influence it.

b)

b) Helps in keeping systematic records.

c)

c) Acts as a reliable evidence.

d)

d) Shows permanent record of business.

12.

Accounting is the language of the ____________

a)

business

b)

finance

13.

All ________ transactions are recorded in the books of accounts

a)

business

b)

personal

14.

All ________ transactions are recorded in the books of accounts

a)

business

b)

personal