Accounting - Study Mode

[#836] In which one of the following methods of charge depreciation shall be balance never be reduced to zero?
Correct Answer

(C) Diminishing balance method

[#837] What is the correct sequence of the preparation of the following accounts and statement of a non-profit organisation? I. Income and expenditure account II. Receipts and payment account III. Balance sheet Select the correct answer from the options given below:
Correct Answer

(C) II, I, III

[#838] Stock of a Trading concern consists of
Correct Answer

(C) Merchandise inventory

Explanation

Solution: Stock of a Trading concern consists of Merchandise inventory. Merchandise inventory is the cost of goods on hand and available for sale at any given time. Merchandise inventory (also called Inventory) is a current asset with a normal debit balance meaning a debit will increase and a credit will decrease.

[#839] Expenditure incurred annually on renewal of patent is a
Correct Answer

(A) Revenue expenditure

Explanation

Solution: Expenditure incurred annually on renewal of patent is a Revenue expenditure. A revenue expenditure is a cost that will be an expense in the accounting period when the expenditure takes place.

[#840] Which of the following account will be credited when the goods are purchased on cash?
Correct Answer

(B) Cash account

Explanation

Solution: Cash account will be credited when the goods are purchased on cash.