CUET QuestionsAccountancy

329 solved questions with detailed explanations

121

Q.48. On Forfieture of 500 shares for non-payment of call money, what amount will be credited to Shares Forfeiture Account?

CUET UGAccountancy
122

Q22. The Debentures that are payable on the expiry of the specific period either in lumpsum or in instalments during life time of the company are called:

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123

Q7. Select the correct sequence of accounting events for share capital; A. Receive application money B. Calls in advance C. Issue of prospectus D. Final call of share E. Allotment of share Choose the

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124

Q.42. What is the amount of T's deficiency in profits?

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125

Q48. Earning Per Share (EPS) will be: (a) 3 (b) 3.75 (c) 3.45 (d) ₹2.76

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126

Q48. Determine the amount to be transferred to Capital Reserve on reissue of Rahul's Shares

CUET UGAccountancy
127

Q31. Solvency Ratios include: A. Debt-Equity Ratio B. Current Ratio C. Debt to capital employed Ratio D. Gross Profit Ratio E. Return on capital employed Choose the correct answer from the options giv

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128

Read the following information and answer the questions Q46-Q50. A and B entered into partnership to supply stationery items without any terms and conditions. A contributed ₹1,00,000 as capital while

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129

Read the following information and answer the questions Q41-Q45: On 1st April 2013, a company made an issue of 10,000, 9% debentures of ₹100 each at 92 per debenture. The terms of issue provided for r

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130

Q18. Salary of a partner is shown in

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131

Q50. State the treatment of profit on the shares reissued.

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132

Q3. At the time of admission of a partner, reduction in the value of an asset will be debited to:

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133

Q7. Select the correct sequence of accounting events for share capital; A. Receive application money B. Calls in advance C. Issue of prospectus D. Final call of share E. Allotment of share Choose the

CUET UGAccountancy
134

Q7. The proper steps in the preparation of Income and Expenditure accounts are: A. Exclude Capital receipt and Capital payment B. Close the account to find out surplus or deficit for current year. C.

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135

Read the following information and answer the questions Q46-Q50. A and B entered into partnership to supply stationery items without any terms and conditions. A contributed ₹1,00,000 as capital while

CUET UGAccountancy
136

Read the following information and answer the questions Q46-Q50. A and B entered into partnership to supply stationery items without any terms and conditions. A contributed ₹1,00,000 as capital while

CUET UGAccountancy
137

Q.8. The following journal entry appears in the books of X Co. Ltd. Bank A/c Dr. 4,75,000 Loss on issue of debenture A/c 75,000 To 12% Debentures A/c Dr. 5,00,000 To Premium on Redemption of Debenture

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138

Q43. Calculate the number of Debentures issued by A Ltd. for consideration other than cash:- (a) 2,250 (b) 2,500 (c) 14,250 (d) 12,250

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139

Q3. At the time of admission of a partner, reduction in the value of an asset will be debited to:

CUET UGAccountancy
140

Q32. Match List I with List II LIST I A. Endowment fund B. Honorarium C. Accrued Subscription D. Donation LIST II I. Expenditure side of Income & Expenditure A/c II. Income side of Income & Expenditur

CUET UGAccountancy