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Financial Accounting Online Test Out of Our Whole Financial Accounting eBook



Everyday, in my pray of God, I demand the more and more test from God because only tests can make me intelligent. Tests gives means challenge to prepare better. If I have to give test, it means, every second, I have to prepare myself. With this, I can grow mental level. It will be the one of best mental exercise for my brain also. So, you should also demand same thing from God and God will accept your request and give you online and offline more and more test.

One of God gift is today Online Test. Today, I am taking your Financial Accounting Online Test from My written Financial Accounting eBook. If you have bought  my financial accounting ebook, you can check the correct answers and increase your potential of correctness. If you want to check the correct answers, you can buy my financial ebook now or if you have confidence that your answers are correct, then you need not to buy.

Ok, come to give answers of following 10 objective questions.

Question : 1. Which is correct?

As per Cost concept

a) We record all the assets on its  current market value.
b) We record all the assets on  its excess of market value over  its cost value.
c) We record all the assets on its excess of cost value over its market value.
d) We record all the assets on its cost value.

Question : 2 Which is correct?

As per double entry system, always

a) Assets will more than its liabilities
b) Liabilities more than its Assets
c) Assets will equal to its liabilities
d) Half year, assets will more than its liabilities and next half year liabilities will more than its assets.

Question : 3. Which is correct?

If Total Assets will be $. 10000 and fixed liabilities will be $. 5000, current liabilities are $ 3000, then capital will be

a) $ 5000
b)$ 2000
c) $ 7000
d) Nil

Question : 4. Which is correct?

Marshalling of balance sheet is

a) To show balance sheet's assets and liabilities in specific order.
b) To show balance sheet's assets and liabilities not in specific order.
c) To mix liabilities in assets' list
d) To mix assets in liabilities' list

Question : 5. Which is correct?

a) Opening balance of provision for doubtful debt account will go to its credit side.
b)  Opening balance of provision for doubtful debt account will go to its debit side.
c) No need to show its opening balance in provision for doubtful debt account.
d) We show provision for doubtful debt account in any side on the basis of desire of accountant.

Question : 6. Which is correct?

If we write $ 500 less in credit side of sale account but same time we write less $ 500 in the debit side of purchase account, this accounting error will be

a) Compensating errors
b) Error of commission
c) Error of Omission
d) Clerical Error


Question : 7. Which is correct?

In the absence of partnership deed, all partners will divide profit or loss

a) In their capital ratio
b) In their time devoted in partnership work.
c) If profit, it will keep in partnership firm but if loss, all will divide equally.
d) Equally

Question : 8. Which is correct?

At the time of admission of new partner in partnership firm, we will calculate new ratio of each partner

a)  Each partner's New Ratio for dividing profit or loss =  Old ratio of same partner X Sacrifice Ratio
b)  Each partner's New Ratio for dividing profit or loss =  Old ratio of same partner + Sacrifice Ratio
c) Each partner's New Ratio for dividing profit or loss =  Old ratio of same partner - Sacrifice Ratio
d)  Each partner's New Ratio for dividing profit or loss =  Sacrifice ratio of same partner - Old Ratio


Question : 9. Which is correct?

Can a partnership firm converted into company

a) Yes, by just saying
b) Yes, with accounting procedure
c) No, it is impossible.
d) No, it is illegal.

Question : 10. Which is correct?

Depreciation is

a) Decrease in the value of any fixed asset.
b) Decrease in the value of any liability
c) Decrease in the value of any current asset
d) Decrease in the value of capital


If you want to clear this test, you need to buy our Financial Accounting eBook or Enroll Our Online Accounting Course.

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Accounting Education: Financial Accounting Online Test Out of Our Whole Financial Accounting eBook
Financial Accounting Online Test Out of Our Whole Financial Accounting eBook
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Accounting Education
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