Accounting MCQS for banking exams
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Which of the following is a real account??
A. Office equipment B. Rent expenses C. Rent income D. Insurance expense
The Basic accounting equation is___________??
A. Asset=Expense Income B. Assets=Cash Capital C. Assets=Capital Liabilities D. Assets=Expenses Capital
Which of the following statements is incorrect regarding capital account??
A. Debit increases the capital account balance B. Credit increases the capital account balance C. Fresh capital increases the capital acc...
For which step of accounting process the accountants of business entity prepare financial statements??
A. Identification of economic event B. Communication of financial information C. Recording financial information D. Making decisions abo...
If the total liabilities of a business decrease by $5000 what will be the effect on total asset??
(assuming the amount of capital remain same) A. Remain constant B. Decrease by $5000 C. Increase by $5000 D. Increase by $10,000
An account records the ___________ in the balance of an item??
A. Increase B. Decrease C. Increase or decrease D. Appreciation
Discount allowed is a kind of deduction from_____________??
A. Account payable B. Account receivable C. Cash account D. Discount account
Depreciation decreases____________??
A. Liabilities B. Cash C. Bank D. Capital
Which of the following is the closing balance of a ledger account??
A. Balance c/d B. Balance b/d C. Balance e/d D. Balance f/c
Which of the following is the practical implementation of the accounting equation??
A. Cash flow statement B. Income statement C. Statement of changes in equity D. Statement of financial position
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Total depreciation of an asset cannot exceed its:?
For which step of accounting process the accountants of business entity prepare financial statements??
Goods sent on approval basis’ have been recorded as ‘Credit sales’. This is an example of____________??
Financial accounting provides financial information to all of the following external users except:?
Transferring entries from journal to ledger account is commonly known as____________??
Liability are arisen from which of the following events??
Accounting MCQS
Credit memo or credit note No. is entered in which of the following journal??
_________ is the evidence that a transaction took place??
Credit purchase of plant and machinery is recorded in which of the following journals??
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