Top 150+ Solved Computerised Accounting MCQ Questions Answer

From 46 to 60 of 113

Q. What is tan?

a. Tax account number

b. Tax assessment number

c. Tax assignment number

d. None of these

  • a. Tax account number

Q. Drawings account is to be created by linking with

a. Capital

b. Current asset

c. Current liability

d. Drawings

  • a. Capital

Q. Which of the following is related with payment of cash

a. Tcs

b. Tds

c. Fbt

d. Vat

  • b. Tds

Q. The options ‘use common narration’ and ‘narration for each entry’ appears in

a. Account creation screen

b. Voucher entry screen

c. F11 accounting features

d. Voucher type creation screen

  • b. Voucher entry screen

Q. Transactions are firstly entered in:

a. Journal

b. Ledger

c. Trial balance

d. None of these

  • a. Journal

Q. A trial balance is prepared:

a. To prepare p &l a/c

b. To test the arithmetical accuracy

c. For making adjustments.

d. To balance the a/c

  • b. To test the arithmetical accuracy

Q. Capital is treated as liability because of:

a. Dual aspect concept

b. Money measurement concept

c. Matching concept

d. Entity concept

  • d. Entity concept

Q. ______ are the liabilities which are payable after a long period

a. Fixed liabilities

b. Miscellaneous expenditure

c. Current liabilities

d. Contingent liabilities

  • a. Fixed liabilities

Q. ______ is an example for long term liabilities

a. Creditors

b. Debentures

c. Overdraft

d. Bills payable

  • b. Debentures

Q. _______ is the collection of all accounts

a. Journal

b. Voucher

c. Invoices

d. Ledger

  • d. Ledger

Q. _______ is the book of original entry.

a. Journal

b. Voucher

c. Invoices

d. Ledger

  • a. Journal

Q. The process of ascertaining the balance of a particular account on a given date is:

a. Posting

b. Journalizing

c. Balancing

d. Accounting.

  • c. Balancing

Q. _______ is the expense which is unpaid at the end of the accounting period.

a. Outstanding expenses

b. Prepaid expenses

c. Proposed expenses

d. Working capital.

  • a. Outstanding expenses

Q. ______ is an example for tangible assets.

a. Furniture

b. Debtors

c. Patent

d. Discount on issue of shares and debentures

  • a. Furniture

Q. Which account is the odd one?

a. Furniture

b. Land and buildings

c. Stock of raw materials

d. Plant and machinery

  • c. Stock of raw materials
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