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Question-1
Closing stock appearing in the Trial Balance is shown in___________.
(A)
Balance Sheet only
(B)
Trading Account only
(C)
Trading Account and Balance Sheet
(D)
None of the above
Question-2
Which one of the following is called backbone of auditing?
(A)
Routine checking
(B)
Vouching
(C)
Internal checks
(D)
Internal control
Question-3
Henry Fayol is known for
(A)
Marketing Knowledge
(B)
Rationalization
(C)
Industrial Psychology
(D)
Principles of Management
Question-4
Receipts and Payments Account is an abbreviated form of?
(A)
Cash Book
(B)
Pass Book
(C)
Both Cash Book and Pass Book
(D)
None of the above
Question-5
Auditing of accounts is compulsory for ___________.
(A)
Sole proprietary business
(B)
Partnership firms
(C)
Joint Stock Companies
(D)
None of the above
Question-6
In the absence of a Partnership Deed, the rate of interest allowed on the partner?s loan to the firm is?
(A)
5%
(B)
6%
(C)
10%
(D)
None of the above
Question-7
In a public limited company, the minimum numbers of directors are ____________.
(A)
2
(B)
3
(C)
5
(D)
None of the above
Question-8
Which of the following is the Accounting equation?
(A)
Capital = Assets ? Liabilities
(B)
Capital = Assets + Liabilities
(C)
Assets = Liabilities ? Capital
(D)
Liabilities = Assets + Capital
Question-9
The policy ?anticipate no profit and provide for all possible losses? arises due to_____________.
(A)
Convention of consistency
(B)
Convention of conservatism
(C)
Convention of Disclosure
(D)
None of the above
Question-10
Liability of a Company Secretary is
(A)
Contractual only
(B)
Statutory only
(C)
Civil only
(D)
Both contractual and statutory
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Advanced MCQs
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