Q1: The system of keeping incomplete record is known as :
  1. Dual Entry
  2. Single Entry
  3. Double Entry
  4. None of the above

Ans: Single Entry


Q2: Cash payment over 20000 in a single day is:
  1. Fully allowed
  2. Fully disallowed 
  3. Partly allowed
  4. None of the above

Ans: Fully disallowed 


Q3: ____ account is prepared to exercise control over the branch cash.
  1. Branch cash account
  2. Branch expense account
  3. Branch account
  4. None of the above

Ans: Branch cash account


Q4: ____ is also known as objective evidence concept.
  1. Revenue realization
  2. Dual aspect
  3. Verifiable Objective
  4. None of the above

Ans:Verifiable Objective


Q5: Excess of opening Capital over closing Capital denotes.
  1. Additional capital
  2. Loss
  3. Profit
  4. None of the above

Ans: Loss


Q6: An internal rate of return (IRR), Profitability index of a project will be:
  1. Minimum
  2. One
  3. Maximum
  4. None of the above

Ans: One


Q7: The income Tax Act 1961 came into force on:
  1. Ist May 1961
  2. 15th Dec 1961
  3. 13th Sep 1961
  4. None of the above

Ans: 13th Sep 1961


Q8: Training account show _____ incomes and losses :
  1. Personal
  2. Manufacturing
  3. Production
  4. None of the above

Ans: Manufacturing

Q9: T.D.S is not deducted on lottery income up to :
  1. Rs.12000
  2. Rs.20000
  3. Rs.10000
  4. Rs.80000

Ans: Rs.10000


Q10: States earn maximum revenue through:
  1. Tax fines
  2. Commercial taxes
  3. Customs
  4. None of the above

Ans: commercial taxes

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