Accounting

In departmental accounts, rent is appointed on the basis of?

A. purchases B. floor area occupied C. number of personnel in each department D. volume of sales Correct Answer: Option…

6 years ago

Which of the following is not a subsidiary book?

A. sales day book B. purchases day book C. general journal D. trial balance Correct Answer: Option D D. trial…

6 years ago

When a transaction is completely left out from the books, it is an error of?

A. commission B. omission C. principle D. compensation Correct Answer: Option B B. omission

6 years ago

Which of the following is not recorded in a partnership appropriation account?

A. interest on capital B. partners drawings C. share of profit D. interest on drawings Correct Answer: Option B B.…

6 years ago

The reduction in value of goodwill is?

A. amortization B. appreciation C. depletion D. depreciation Correct Answer: Option A A. amortization

6 years ago

Another name for owner’s equity is?

A. loan B. debtors C. capital D. overdraft Correct Answer: Option C C. capital

6 years ago

Expenses accrued at the end of the accounting year is treated in the balance sheets as?

A. current assets B. current liability C. ficed assets D. long-term liability Correct Answer: Option B B. current liability

6 years ago

Which of the following is a capital expenditure?

A. extension of building B. repairs of generator C. purchase of stock D. purchase of stationery Correct Answer: Option A…

6 years ago

A loss made on the disposal of a fixed assets is debited to?

A. sales account B. purchases account C. profit and loss account D. capital account Correct Answer: Option C C. profit…

6 years ago

The two fundamental books of accounting are?

A. return inwards and outwards B. journal and ledger C. discounts allowed and received D. credit note and debit note…

6 years ago