Top 1000+ Solved Financial Accounting MCQ Questions Answer

From 181 to 195 of 1818

Q. Allowance made for prompt payment is called

a. Cash allowance

b. Cash discount

c. Trade discount

d. Discount

  • b. Cash discount

Q. Sales ledger contains accounts of

a. Suppliers

b. Customers

c. Total sales

d. All the above

  • a. Suppliers

Q. Credit note is sent by

a. Seller

b. Customer

c. Buyer

d. Borrower

  • a. Seller

Q. Total sales book indicates

a. Total credit sales

b. Total cash sales

c. Total sales

d. All the above

  • a. Total credit sales

Q. Total sales made during a year is found out from the

a. Sales book

b. Sales account

c. Total sales book

d. All the above

  • b. Sales account

Q. Sales return account is a _______ account

a. Personal

b. Nominal

c. Real

d. Current

  • b. Nominal

Q. Debit note is prepared in connection with

a. Sales return

b. Purchase return

c. Sales

d. Purchase

  • d. Purchase

Q. Goods sold on credit will be entered in the

a. Sales account

b. Sales book

c. Customers account

d. Creditors account

  • b. Sales book

Q. Cash purchase of fixed asset is entered in the

a. Purchase book

b. General ledger

c. Cashbook

d. Purchase account

  • c. Cashbook

Q. Normally value of closing stock ________ in the trial balance

a. Appears

b. Does not appear

c. May or may not appear

d. Sometime appear

  • b. Does not appear

Q. Cost of goods sold plus selling expenses equals

a. Cost of production

b. Gross profit

c. Sales

d. Cost of sales

  • b. Gross profit

Q. Trading account is a _______ account

a. Personal

b. Real

c. Nominal

d. Expenses

  • c. Nominal

Q. 1/6 profit on sales means ________ on cost

a. 1/6

b. 1/5

c. ¼

d. 1/3

  • b. 1/5

Q. In sole trader balance sheet asset are arranged in the order of

a. Liquidity

b. Permanence

c. Transferability

d. All the above

  • a. Liquidity

Q. ________ is an expenditure which does not bring any benefit to the concern

a. Revenue expenditure

b. Capital expenditure

c. Deferred revenue expenditure

d. Loss

  • d. Loss
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