Financial Accounting MCQs

P

Praveen Singh • 27.20K Points
Instructor II

Q 11. Which of the following statements is correct?

(A) Depreciation cannot be provided in case of loss in a financial year
(B) Depreciation is a charge against profit
(C) Depreciation is provided in the books only when there is profit
(D) Depreciation is an appropriation of profit
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R

Rakesh Kumar • 19.20K Points
Tutor I

Q 12. In which of the following methods, the cost of the asset is spread over in equal proportion during its useful economic life?

(A) Straight-line method
(B) Written down value method
(C) Units-of-production method
(D) Sum-of-the years‘-digits method
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R

Ranjeet • 25.13K Points
Instructor II

Q 13. Which of the following factors are primarily considered to determine the economic life of an asset?

(A) Passage of time, asset usage, and obsolescence
(B) Tax regulations and SEBI guidelines
(C) Tax regulations and asset usage
(D) SEBI guidelines and Asset usage
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P

Priyanka Tomar • 25.98K Points
Instructor II

Q 14. The accounting process of gradually converting the unexpired cost of fixed assets into expenses over a series of accounting periods is

(A) Depreciation
(B) Physical deterioration of the asset
(C) Decrease in market value of the asset
(D) Valuation of an asset at a point of time
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V

Vikash Gupta • 24.35K Points
Instructor III

Q 15. Which of the following statements is true with regard to written down value method of depreciation? i. The rate at which the asset is written off reduces year after year ii. The amount of depreciation provided reduces from year to year iii. The rate of depreciation as well as the amount of depreciation reduce year after year iv. The value of the asset gets reduced to zero over a period of time

(A) Only (i) above
(B) Only (ii) above
(C) Both (i) and (ii) above
(D) (i),(ii) and (iii) above
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G

Gopal Sharma • 28.64K Points
Instructor II

Q 16. The portion of the acquisition cost of the asset yet to be allocated is known as

(A) Written down value
(B) Accumulated value
(C) Salvage value
(D) Residual Value
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S

Shiva Ram • 21.45K Points
Instructor III

Q 17. Depreciation is a process of

(A) Valuation
(B) Valuation and allocation
(C) Allocation
(D) Appropriation
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V

Vijay Sangwan • 19.12K Points
Tutor I

Q 18. The main objective of providing depreciation is to

(A) Calculate the true profit
(B) Show the true financial position in the Balance Sheet
(C) Provide funds for replacement of fixed assets
(D) Both (a) and (b) above
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P

Praveen Singh • 27.20K Points
Instructor II

Q 19. Which of the following statements best describes the purpose of depreciation?

(A) Regular reduction of asset value to correspond to changes in market value as the asset ages
(B) A process of correlating the market value of an asset with its gradual decline in physical efficiency
(C) Allocation of cost in a manner that will ensure that Plant and Equipment items are not carried on the Balance Sheet in excess of net realizable value
(D) Allocation of the cost of an asset to the periods in which services are received from the asset
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G

Gopal Sharma • 28.64K Points
Instructor II

Q 20. Which of the following is true with respect to providing depreciation under diminishing balance method?

(A) The amount of depreciation keeps increasing every year while the rate of depreciation keeps decreasing
(B) The amount of depreciation and the rate of depreciation decrease every year
(C) The amount of depreciation decreases while the rate of depreciation remains the same
(D) The amount of depreciation and the rate of depreciation increases every year
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