Accounting

Excess of current assets over current liabilities is?

A. deferred capital B. nominal capital C. working capital D. authorized capital Correct Answer: Option C C. working capital Explanation…

6 years ago

Stock account is a type of?

A. nominal account B. personal account C. real account D. fixed assets account Correct Answer: Option C C. real account…

6 years ago

At the end of trading period, cost of goods sold is debited to the trading account while cost of services is debited to the?

A. balance sheet B. manufacturing account C. trading account D. profit and loss account Correct Answer: Option D D. profit…

6 years ago

Which of the following is not part of prime cost of production?

A. depreciation of factory equipment B. direct expenses C. direct wages D. carriage on raw materials Correct Answer: Option A…

6 years ago

Upon the dissolution of partnership business, the party to be settled first out of the proceeds realized is?

A. unsecured creditors B. partner's loan and advances C. secured creditors D. partners' capital Correct Answer: Option C C. secured…

6 years ago

The basic assumption which underlines the preparation of periodic financial statements is known as accounting?

A. bases B. techniques C. concepts D. method Correct Answer: Option C C. concepts Explanation Accounting concepts and conventions are…

6 years ago

Which of the following relates to the essence of partnership? To

A. run a charity organization B. pursue a social objective C. form a business for profit D. run a religious…

6 years ago

In a non-for-profit making organization, the cash book is referred to as?

A. income and expenditure account B. receipts and payments account C. two-column cashbook D. petty cash bok Correct Answer: Option…

6 years ago

When the going concern concept is no longer applicable, the fixed assets are recorded at their ________?

A. net book value B. realizable value C. gross value D. revalued amount Correct Answer: Option D D. revalued amount…

6 years ago

The process of detecting, tracing and eliminating errors in a computer program is?

A. reproduction B. debugging C. sorting D. retrieving Correct Answer: Option B B. debugging

6 years ago