Advance Accounting MCQs

M

Mr. Dubey • 51.47K Points
Coach

Q 41. The method of Branch Accounting varies with the nature and the status of branch.

(A) true
(B) false
(C) neither true nor false
(D) none of the above
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M

Mr. Dubey • 51.47K Points
Coach

Q 42. Actual petty expenses paid by branch from petty cash are to br shown separately in Branch Account.

(A) true
(B) false
(C) both a and b
(D) none of the above
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M

Mr. Dubey • 51.47K Points
Coach

Q 43. The independent branches are autonomous as they are allowed to make their own purchases from open markers and pay for their expenses.

(A) true
(B) false
(C) may be false
(D) both a and b
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M

Mr. Dubey • 51.47K Points
Coach

Q 44. The branches which are totally dependent on head office are also termed as Agency Branches.

(A) True
(B) False
(C) may be false
(D) may be a
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M

Mr. Dubey • 51.47K Points
Coach

Q 45. To fulfill the audit requirements under section of the company act 1956

(A) (B) 156
(B) 228
(C) (a) i 30.
(D) 200
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M

Mr. Dubey • 51.47K Points
Coach

Q 46. Foreign Branch almost invariably trade independently and records their transaction in

(A) cost price
(B) Market value
(C) Foreign currency
(D) invoice price
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M

Mr. Dubey • 51.47K Points
Coach

Q 47. All items of stock in Trading and Profit and loss Account are to be converted into cost price if these are given at an _

(A) Profit ratio.
(B) market price
(C) Balance.
(D) Invoice price
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M

Mr. Dubey • 51.47K Points
Coach

Q 48. A……………..system of departmental account is more convenient where the number of department are very small

(A) Mutual.
(B) Branch.
(C) Debtor’s.
(D) Profit and loss
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M

Mr. Dubey • 51.47K Points
Coach

Q 49. A ………………is generally a physical part of the business established under the same roof.

(A) Surplus.
(B) Depreciation
(C) Department
(D) Surplus
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M

Mr. Dubey • 51.47K Points
Coach

Q 50. The removal of loading from the items of branch stock is adjusted through branch……………..Account

(A) adjustment
(B) debtor.
(C) Stock
(D) profit and loss
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