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Organisation : Surat Urban Development Authority
Exam : BEN 101
Document Type : Model Question Paper
Category or Subject : Accounting

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Multiple Choice Questions (MCQ)
1. Accounting is the process of matching?
A- Benefits and Coasts

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B- Revenues and Coasts
C- Cash Inflows and cash Outflows
D- Potential N Real Performance

2. What Is the Method of Summarizing and Classifying the Records of Financial Transactions in Monetary Terms?
A- Book Keeping
B- Auditing
C- Accountancy
D- Cost Accounting

3. The Two Terms in Manufacturing Cost Systems Are?
A- Manufacturing Costs
B- Prime Costs
C- Conversion Costs
D- Both B and C

4. Other Things Held Constant, Which of the Following Will Not Affect the Current Ratio, Assuming an Initial Current Ratio Greater Than 1.0?
A- Fixed Assets Are Sold For Cash
B- Long-Term Debt Is Issued To Pay off Current Liabilities
C- Accounts Receivable Are Collected
D- Cash Is Used To Pay Off Accounts Payable.

5. Management Accounting Is?
A- A Clerical Work
B- Accounting for Future
C- A Recording Technique of Management Related Transitions
D- An Analysis of the Past Business Activities.

6. Other Things Held Constant, Which Of The Following Will Not Affect The Quick Ratio?
(Assume That Current Assets Equal Current Liabilities)
A- Fixed Assets Are Sold For Cash
B- Cash Is Used To Purchase Inventories
C- Cash Is Used To Pay Off Accounts Payable
D- Accounts Receivable Are Collected

7. The Problem Related To Price-Rise Are Handles Under?
A- Management Accounting
B- Cost Accounting
C- Inflation Accounting
D- Financial Accounting

8. The Direct Material Costs Are Added Into Direct Manufacturing Costs To Calculate?
A- Discuss Costs
B- Prime Costs
C- Resale Cost
D- Merchandise Costs

9. The Cost Computed By Dividing Total Manufacturing Cost And Total Units Manufactured Is Classified As?
A- Per Unit Cost
B-Total Cost
C-Total Indirect Cost
D-Total Effective Cost

10. Which menu is used to create new ledgers, groups and voucher types in Tally?
A- Reports
B- Import
D- Masters

11. Which option is used in Tally to make changes in created company?
A-Select Company
B- Shut Company
C- Alter
D- None of these

12. Which option is selected from Company Info Menu to divide company data into two financial years?
A- Change Tally Vault
B- Alter
C- Split Company Data
D-New Company

13. Which submenu is used to create new ledgers, groups and voucher types in Tally?
A- Account Info.
B- Inventory Info.
C- Accounting Vouchers
D- Inventory Vouchers

14. Which of the Following Is Not Available In the Financial Statement of Accounting?
A-Total Sales
B-Total Profit And Loss
C- Loss from Fire
D- None of The Above

15. Which option is used to view VAT or TDS computation?
A- Accounts Books
B- Statutory Books
C- Display
D- Inventory Books

16. Transferring Entries From Journal To Ledger Account Is Commonly Known As?
A- Recording
B- Transferring
C- Posting
D- Entry Making

17. Which of the following voucher is used to record transactions that do not affect bank & cash?
A- Journal Voucher
B- Receipt Voucher
C- Payment Voucher
D- Nominal Voucher

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