Sample questions
You've seen the pattern — here are a few of the actual PYQs.
EPFO2025
The principle of inventory valuation - "cost or net realisable value, whichever is lower" is based on :
- A Accrual Concept
- B Matching Concept
- C Money Measurement Concept
- D Convention of Conservatism
Answer key not yet available (pending official release)
Commerce & Accountancy › Financial Accounting
EPFO2023
The provision of long-term investment in shares is subject to wide fluctuations. A provision created against fluctuation in value of investments is based on the convention of
- A conservatism ✓
- B full disclosure
- C materiality
- D consistency
✓ Correct answer: (A)
Commerce & Accountancy › Financial Accounting
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