Corporate Accounting - Final Account

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Ananth Anthonisamy

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Corporate Accounting - Final AccountVersión en línea Multiple Choice Questions por Ananth Anthonisamy 1 1.What is the primary purpose of preparing final accounts of a partnership firm? a To assess profitability and financial position b To pay taxes c To calculate goodwill d To admid a new partner 2 Which of the following is not a component of the final accounts of a partnership? a Capital Budget b Profit and loss appropriation account c Revaluation account d Balancesheet 3 Interest on capital is a An appropriation of profit b An income for the firm c A charge against profit d Shown in balance sheet only 4 Salary to a partner is shown in a Profit and loss appropriation account b Trading account c Profit and loss acount d Balance sheet 5 Interest on drawings is treated as: a Income for the firm b Expenses for the firm c Liability of the firm d Capital of the firm 6 In the absence of a partnership deed, profits and losses are shared: a Equally b In the ratio of capital c Based on seniority d In the ratio of time devoted 7 A partner's capital account will be credited with: a His additional capital b His drawings c His share of loss d Interest on drawings 8 The balance of the Profit and Loss Appropriation Account is transferred to: a Capital account b Cash account c Balance sheet d General reserve 9 Under fixed capital method, where is the net profit credited? a Current account b Fixed capital account c Cash account d Profit and loss account 10 Goodwill brought in by a new partner is credited to: a Old partners capital account b Revaluation account c New partners account d Reserve Account

Corporate Accounting - Final AccountVersión en línea

Multiple Choice Questions

por Ananth Anthonisamy

1.What is the primary purpose of preparing final accounts of a partnership firm?

To assess profitability and financial position

To pay taxes

To calculate goodwill

To admid a new partner

Which of the following is not a component of the final accounts of a partnership?

Capital Budget

Profit and loss appropriation account

Revaluation account

Balancesheet

Interest on capital is

An appropriation of profit

An income for the firm

A charge against profit

Shown in balance sheet only

Salary to a partner is shown in

Profit and loss appropriation account

Trading account

Profit and loss acount

Balance sheet

Interest on drawings is treated as:

Income for the firm

Expenses for the firm

Liability of the firm

Capital of the firm

In the absence of a partnership deed, profits and losses are shared:

Equally

In the ratio of capital

Based on seniority

In the ratio of time devoted

A partner's capital account will be credited with:

His additional capital

His drawings

His share of loss

Interest on drawings

The balance of the Profit and Loss Appropriation Account is transferred to:

Capital account

Cash account

Balance sheet

General reserve

Under fixed capital method, where is the net profit credited?

Current account

Fixed capital account

Cash account

Profit and loss account

Goodwill brought in by a new partner is credited to:

Old partners capital account

Revaluation account

New partners account

Reserve Account

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Corporate Accounting - Final Account

Test

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Creada por

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Corporate Accounting - Final AccountVersión en línea

por Ananth Anthonisamy

1.What is the primary purpose of preparing final accounts of a partnership firm?

Which of the following is not a component of the final accounts of a partnership?

Interest on capital is

Salary to a partner is shown in

Interest on drawings is treated as:

In the absence of a partnership deed, profits and losses are shared:

A partner's capital account will be credited with:

The balance of the Profit and Loss Appropriation Account is transferred to:

Under fixed capital method, where is the net profit credited?

Goodwill brought in by a new partner is credited to:

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