Top 550+ Solved Corporate Accounting MCQ Questions Answer

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Q. Internal reconstruction can be done by ----------

a. Alteration of share capital

b. reduction of share capital

c. issue of share capital

d. all of these

  • d. all of these

Q. Which of the following is not a case of combination?

a. external reconstruction

b. internal reconstruction

c. amalgamation

d. absorption

  • b. internal reconstruction

Q. The term banking is defined in section ….

a. section 5 of banking regulation Act

b. section 4

c. section 7

d. none of these

  • a. section 5 of banking regulation Act

Q. A bank can open a branch only at the permission of the…

a. SBI

b. RBI

c. Government.

d. none of these

  • b. RBI

Q. Schedule 16 relates to….

a. interest earned

b. interest expended

c. operating expenses

d. none of these

  • c. operating expenses

Q. Schedule 9 relates to….

a. fixed assets

b. borrowings

c. advances

d. capital

  • c. advances

Q. Banks are required to transfer ….. of their profits to statutory reserve

a. 20%

b. 25%

c. 10%

d. none of these

  • b. 25%

Q. Assets acquired by a bank in satisfaction of a claim are known as…

a. non-banking assets

b. performing assets

c. standard assets

d. none of these

  • a. non-banking assets

Q. Assets which do not carry more than normal credit risk is known as….

a. loss asset

b. risk asset

c. standard asset

d. none of these

  • c. standard asset

Q. On standard asset a minimum provision of….is required

a. .25%

b. .10%

c. .40%

d. none of these

  • c. .40%

Q. ------ represents that part of discount received during the year by a bank whichrelates to the next accounting year.

a. trade discount

b. normal discount

c. unexpired discount

d. cash discount

  • c. unexpired discount

Q. Which of the following is not an advance given by a bank?

a. loan

b. overdraft

c. deposit

d. cash credit

  • c. deposit

Q. ------ is a liability which may or may not arise in future depending on happening ofsome uncertain future event.

a. contingent liability

b. bills for collection

c. non-banking liability

d. bills payable

  • a. contingent liability
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