Top 150+ Solved Computerised Accounting MCQ Questions Answer

From 61 to 75 of 113

Q. Which of the following is the example of external users of accounting information?

a. Government

b. Owners

c. Management

d. Employee

  • a. Government

Q. A ______ is sent to a customer when he returns the goods.

a. Debit note

b. Credit note

c. Proforma invoice

d. Bill

  • b. Credit note

Q. A ______ is sent to the seller when he is taken back the sold goods.

a. Debit note

b. Credit note

c. Proforma invoice

d. Bill

  • a. Debit note

Q. Which of the following is not a transaction?

a. Goods are purchased on cash basis for rs. 1000.

b. Salaries paid for the month of may 2009.

c. Land is purchased for rs. 10 lakhs.

d. An employee is dismissed from the job.

  • d. An employee is dismissed from the job.

Q. Bank account is _________.

a. Personal account

b. Real account

c. Nominal account

d. Intangible real account

  • b. Real account

Q. Income earned but not received is known as __________

a. Advance income

b. Proposed income

c. Earned income

d. Accrued income

  • d. Accrued income

Q. _____ refers the amount invested by the owner into business.

a. Loan

b. Advance

c. Capital

d. Prepaid expenses

  • c. Capital

Q. _______ is the major source of revenue of any business.

a. Investment

b. Advances

c. Loan

d. Sales

  • d. Sales

Q. Assets acquired for long term use in the business are called _________.

a. Fixed assets

b. Current assets

c. Fictitious assets

d. Liquid asset

  • a. Fixed assets

Q. 4. A person who owes money to the business is a ____________.

a. Debtor

b. Creditor

c. Investor

d. Supplier

  • a. Debtor

Q. Accrued income comes under

a. Current liability

b. Capital

c. Current asset

d. Fixed asset

  • c. Current asset

Q. Taxes paid come under which group?

a. Capital

b. Loans and liabilities

c. Direct expenses

d. Duties and taxes

  • d. Duties and taxes

Q. Accounting principles are divided into two types. These are

a. Accounting concepts

b. Accounting conventions

c. Accounting standard

d. 1 and 3 both

  • d. 1 and 3 both

Q. The term current assets does not include __________

a. Debtors

b. B/r

c. Stock

d. Goodwill

  • d. Goodwill

Q. What is the utility of tally vault password?

a. It will lock the period of company

b. It will lock all voucher entries for that company

c. It will not show the company name in the company select list.

d. None of these

  • c. It will not show the company name in the company select list.
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