Accounting

The document prepared by a local/district government to present its annual estimates for a planning period is?

A. a balance sheet B. a budget C. an income and expenditure account D. a cash book Correct Answer: Option…

6 years ago

Which of the following item is not treated in the profit and loss account?

A. office expenses B. salaries and allowances C. carriage inwards D. discounts allowed Correct Answer: Option B B. salaries and…

6 years ago

Subscription in advance is classified in the balance sheet as?

A. an asset B. a liability C. a deficit D. a surplus Correct Answer: Option B B. a liability Explanation…

6 years ago

Which of the following information is recorded in the returns outwards book?

A. goods purchased on credit and subsequently returned to suppliers B. fixed asset bought on credit and subsequently returned to…

6 years ago

The accounting concept which states that expenditure involving insignificant amounts should be regarded as expenses and not assets is?

A. business entity B. materiality C. dual aspect D. realization Correct Answer: Option B B. materiality Explanation The materiality principle…

6 years ago

An example of input devices of a computer is?

A. an optical character reader B. a graph plotter C. a visual display unit D. a printer Correct Answer: Option…

6 years ago

The primary classification of government expenditure is based on?

A. programs B. fund C. activity D. project Correct Answer: Option B B. fund

6 years ago

When the purchase consideration exceeds the value of business, the difference is?

A. profit B. discount C. goodwill D. reserve Correct Answer: Option C C. goodwill Explanation Goodwill is an intangible asset…

6 years ago

The accounting ratio used to measure the average number of days for which suppliers remain unpaid is?

A. stock turnover B. creditor's payment period C. debtors collection period D. return on capital employed Correct Answer: Option B…

6 years ago

Shares issued below nominal value are referred to as shares at?

A. premium B. discount C. face value D. cumulative value Correct Answer: Option B B. discount Explanation Issue of Shares…

6 years ago