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Commerce & Accountancy › Financial Accounting

Questions (52)

Q59EPFO2015
A firm is purchasing two items, both on credit on the same day. The credit term offered for the first item is 2 1/2/10, 1/20, net 30; and the credit term offered for the second item is 3/5, 2/15, net 30. The declared purchase cost of item 1 is ₹ 60,000 and that of item 2 is ₹ 1,40,000. If both credits can be settled on the 14th day, what will be the total amount to be paid out ?
  1. A ₹ 1,97,200
  2. B ₹ 1,97,500
  3. C ₹ 1,96,600 ✓
  4. D ₹ 1,98,400
✓ Correct answer: (C)
Commerce & Accountancy › Financial Accounting
Q41EPFO2023
The insurance claim received on account of machinery damaged completely by fire is
  1. A capital receipt ✓
  2. B revenue receipt
  3. C capital expenditure
  4. D revenue expenditure
✓ Correct answer: (A)
Commerce & Accountancy › Financial Accounting
Q42EPFO2023
According to the Accounting Standard-1, which of the following are the fundamental accounting assumptions?
  1. A Going Concern, Consistency, Accrual ✓
  2. B Going Concern, Money Measurement, Conservatism
  3. C Going Concern, Consistency, Conservatism
  4. D Going Concern, Accounting Period, Accrual
✓ Correct answer: (A)
Commerce & Accountancy › Financial Accounting

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