Q.1
Which of the following event is subject matter of Accounting?
Q.2
Which of the following is a real account?
Q.3
Which of the following is not an item of revenue expenditure?
Q.4
Which of the following appears in the profit and loss appropriation account?
Q.5
Which of the following inventory valuation methods show higher profits during the period of rising prices?
Q.6
Which of the following is true when a debtor pays his dues?
Q.7
Which of the following ratios indicate the short-term liquidity of a business?
Q.8
Purchase of fixed assets on credit is originally recorded in
Q.9
The claims against the company not acknowledged as debts are shown as
Q.10
Amortization of unidentified intangible assets is in terms of
Q.11
Declared dividend should be classified in the balance sheet as a
Q.12
If the opening inventory of a business is undercast, it will
Q.13
Normally the following accounts are balanced
Q.14
The main objective of providing depreciation is to
Q.15
The maximum amount beyond which a company is not allowed to raise funds by issue of shares is
Q.16
Based on which of the following concepts, is share capital account shown on the liability side of a balance sheet?
Q.17
Which of the following is not considered as Research & Development costs?
Q.18
Under cash basis of accounting, revenue is recognized when
Q.19
The trade discount on purchases is recorded
Q.20
Which of the following is not a financial statement?
Q.21
Provision for bad debts is made as per the
Q.22
Which of the following is a leverage ratio?
Q.23
Body using its powerful metabolism can make vitamins
  • TRUE
  • FALSE
Q.24
Expense is debit or credit ?
  • debit
  • credit
Q.25
Diterima pendapatan jasa bengkel Rp 250.000jurnal nya adalah...
  • pendapatan jasa (D), kas(K) Rp 250.000
  • kas (D), piutang (K) Rp 250.000
  • kas (D), pendapatan jasa (K) Rp 250.000
  • piutang (D), kas(K) Rp 250.000
Q.26
A bank reconciliation statement is prepared by?
  • Banker
  • Accountant of the business
  • Auditors
  • Registrars
Q.27
The main purpose of preparing a bank reconciliation statement is?
  • Part of a Bank Statement
  • Part of the Cash Book
  • A separate statement
  • A sub-division of a journal
Q.28
What are source documents?
  • these are the small track of transaction.
  • these are used to keep the business running
  • they are the small proof that the transaction did happen.
  • small documents
Q.29
Assets are usually reported on the balance sheet at which amount?
  • Cost
  • Current Market Value
  • Expected Selling Price
  • None of These
Q.30
The bone building cells.
  • Osteoclasts
  • Osteocytes
  • Osteoblasts
  • osteocalcin
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