1.बैलेंस शीट एक विवरणी है जिसमें खाता बही में 

निहित सभी खातों का शेष दर्शाया जाता है

Balance sheet is a statement showing the balance of all the accounts contained in the ledger.

 True

सही
False
गलत

 

2 .Profit & Loss Account बनाने से हमें क्या प्राप्त होता है
What do we get by creating a Profit & Loss Account?

 Gross Profit
Net profit or Net loss
Net Profit  
Net loss

 

3 .FIFO प्रणाली के तहत, सबसे पहले खरीदा गया 

कच्चा माल को उत्पादन के लिए सबसे बाद में जारी 

किया जाता है
Under the FIFO system, the raw material procured first is released for production last?

 

 True
False

 

4 .इनमें से क्या अल्पावधि के लिए देयता नहीं है
Which of the following is not a short term liability?

 Bank Overdraft
Short-term Loan
Account Receivable
Outstanding expenses

 

 

5 .बैलेंस शीट में मुख्य रूप से क्या दर्शाया जाता है
What is mainly represented in the balance sheet?

 

 

Profit or Loss
Cashflow
इनमे से कोई नहीं
None of these
Financial Position

 

6 .गैर वित्तीय संस्थान द्वारा कबाड़ की बिक्री करके 

कुछ आय अर्जित की, संस्थान के लिए यह किस 

प्रकार की आय मानी जाएगी
Some income earned by non-financial institution by selling junk, what type of income would this be considered for the institution?

 

 

उपरोक्त सभी
All of above
Non-operational income
इनमे से कोई नहीं
None of these
Operational income

 

7 .Cash flow statement बनाने के लिए, 

निम्नलिखित में से क्या Operating Activity का हिस्सा नहीं होगा
Which of the following will not be a part of operating activity for making cash flow statement?

 

Change in Account Payable
Change in Inventory
Dividend payment
Change in Accounts Receivable

 

8 .ऐसे व्यक्ति जो अपनी सेवाओं के बदले में पारिश्रमिक 

अर्जित करते हैं, उन्हें क्या कहा जाता है?
What are the persons who earn remuneration in return for their services called?

 

Professional
Seller
उपरोक्त सभी All of above
Purchaser

 

9 .इनमे से कौन सा विकल्प कंपनी की बैलेंस 

शीट में दर्ज नहीं होता है?
Which of the following option is not recorded in the balance sheet of the company?

 

Building Rent
Cash
Goodwill
Building

 

10 .FIFO प्रणाली के अंतर्गत अंतिम इन्वेंटरी का मूल्यांकन 

उस माल के लिए अंतिम आपूर्ति की दर से होता है
Under the FIFO system, final inventory is measured at the rate of final supply for that goods.

True
False

 

 

 

11 .ट्रायल बैलेंस के आधार पर बैलेंस शीट को 

तैयार किया जाता है।
Balance sheet is prepared on the basis of trial balance.

 

True
सही
False
गलत

 

12 .वित्तीय विवरण प्रकाशित करने का मूल उद्देश्य ----------------------- है
The basic purpose of publishing financial statements is _________.

 

Show management of performance
उपरोक्त सभी All of above
Provide information's
Meet legal requirements

 

13 .इन्वेंट्री मूल्यांकन की FIFO विधि के अंतर्गत इनमे से क्या सही होगा ?
Which of the following will be true under FIFO method of inventory valuation?

 

Goods Issue to production at latest price
Closing stock is at latest price
इनमे से कोई नहीं None of these
Closing stock is at average price

 

14 .एक ट्रेडिंग फर्म के लिए, निम्नलिखित में से क्या 

सबसे बड़ा एकल खर्च के रूप में माना जायेगा ?
For a trading firm, which of the following would be considered as the single largest expense?

 

Electricity Charges
Salary
Cost of Goods Sold
Rent Expense

 

 

                                                                                                               

15. मूल्यह्रास केवल मुनाफे होने की स्थिति में ही लगाया जाता है।
Depreciation is charged only in case of profit.                                              

True  सही

False गलत              

 

16.बैलेंस शीट में मुख्य रूप से क्या दर्शाया जाता है
What is mainly represented in the balance sheet?                       

Profit or Loss

Cashflow

इनमे से कोई नहीं
None of these

Financial Position                 

               

 

               

17.आपूर्ति प्राप्त करता द्वारा यदि माल वापिस किया गया है 

तो उसकी प्रविष्टि कंपनी में -------- की जाती है
If the goods have been returned by the receiver of supply, the same is entered in the company _________.                                                

Purchase A/c

Sale Return A/c

Purchase Expense

Marketing Expense            

               

18.व्यवसाय की सामान्य गतिविधियों के माध्यम से लाभ 

अर्जित किये गए लाभ को क्या कहते है
Profit earned through ordinary activities of business is called?                                 

Manufacturing Profit

Gross Profit

Operating Profit

Net Profit              

               

19.ऐसे खर्चे जिनके लिए सेवाएं प्राप्त हुई हैं लेकिन राशि 

का भुगतान अभी किया जाना है, उनको क्या कहा जाता है ।
Expenses for which services have been received but the amount is yet to be paid, what are they called?                                                       

Differed expenses

इनमे से कोई नहीं
None of these

Prepaid expenses

Outstanding expenses          

               

20.ट्रायल बैलेंस के आधार पर बैलेंस शीट को 

तैयार किया जाता है।
Balance sheet is prepared on the basis of trial balance.                                                             

True सही

False
गलत         

               

21.Income & Expenditure A/c में केवल ------------- 

खाते ही दर्शाये जाते हैं
Only ------------- accounts are shown in Income & Expenditure A/c.                                        

Liability

Revenue

इनमे से कोई नहीं
None of these

Assets    

               

22.इनमें से क्या अल्पावधि के लिए देयता नहीं है
Which of the following is not a short term liability?                                    

Outstanding expenses

Account Receivable

Bank Overdraft

Short-term Loan

               

23.इनमे से कौन सा विकल्प कंपनी की बैलेंस शीट में दर्ज नहीं 

होता है?
Which of the following option is not recorded in the balance sheet of the company?                                                         

Goodwill

Building Rent

Cash

Building                

               

24.एक कंपनी की बैलेंस शीट का रूप क्या है
What is the Form of a Company's Balance Sheet?                                                     

Horizontal and Vertical

Horizontal

Horizontal or Vertical

Vertical

               

25.यदि एक महीने में 148,000 रूपए की बिक्री हुई, 

जिससे 40,000 का सकल लाभ हुआ। महीने में खरीद 100,000 रूपए और प्रारम्भिक 

इन्वेंटरी 34,000 रूपए की थी। अंतिम इन्वेंटरी का मूल्य क्या होगा ?
If sales of ₹ 148,000 were made in a month, which resulted in a gross profit of ₹ 40,000. The purchases in the month were ₹ 100,000 and the initial inventory was ₹ 34,000. What will be the value of the closing inventory?                                                            

₹ 24,000

₹ 42,000

₹ 54,000

₹ 26,000                 

               

26.Cash flow statement बनाने के लिए, निम्नलिखित

 में से क्या Operating Activity का हिस्सा नहीं होगा
Which of the following will not be a part of operating activity for making cash flow statement?                     

Change in Accounts Receivable

Change in Account Payable

Change in Inventory

Dividend payment               

               

27.वित्तीय वर्ष के लिए बकाया खर्च ---------- से संबंधित होता है
Outstanding expenses for the financial year relate to _________.                                          

Previous year

Next year

Current year

इनमे से कोई नहीं
None of these        

               

 

28.औसत लागत प्रणाली के अंतर्गत प्रत्येक माल की 

हरेक आपूर्ति पर नई औसत लागत निकाली जाती है |
Under the average costing method, a new average cost is arrived at for each supply of each commodity.                                    

True

False      

                                                                                                                

29 Income and Expenditure A/c में "Debit Side" को क्या कहा जाता है ।
What is called "Debit Side" in Income and Expenditure A/c?                               

Expenditure

उपरोक्त सभी  All of above

इनमे से कोई नहीं  None of these

Income

 

30 बैलेंस शीट एक विवरणी है जिसमें खाता बही में

 निहित सभी खातों का शेष दर्शाया जाता है
Balance sheet is a statement showing the balance of all the accounts contained in the ledger.                  

False गलत

True  सही             

               

31. FIFO प्रणाली के अंतर्गत अंतिम इन्वेंटरी का मूल्यांकन 

उस माल के लिए अंतिम आपूर्ति की दर से होता है
Under the FIFO system, final inventory is measured at the rate of final supply for that goods.                 

False

True      

 

32. कंपनी में माल की प्राप्ति होने पर बनाये जाने वाले 

दस्तावेज "भरण " का पूरा नाम इनमे से क्या होता है
What is the full name of the document "Filling" to be made on receipt of goods in the company?                            

Material Receipt Note

Material Recover Note

इनमे से कोई नहीं
None of these

Management Receipt Note

               

               

33. ऐसे खर्चे जिनके लिए सेवाएं प्राप्त हुई हैं लेकिन राशि 

का भुगतान अभी किया जाना है, उनको क्या कहा जाता है ।
Expenses for which services have been received but the amount is yet to be paid, what are they called?                                                             

Differed expenses

इनमे से कोई नहीं
None of these

Prepaid expenses

Outstanding expenses     

 

    

   34.कंपनी ने लाभ अर्जित किया है माना जायेगा, यदि :
The company shall be deemed to have earned profit, if:                                       

Assets exceed Expenditure

Cash Inflow exceeds Cash Outflow

Income exceeds Expenditure

Income exceeds Liabilities             

 

          

35. उपयोग के लिए उपलब्ध माल का मूल्य 

निकालने के लिए इनमे से क्या सही होगा ?
Which of the following will be correct for working out the value of goods available for use?                                    

इनमे से कोई नहीं  None of these

अंतिम इन्वेंटरी + खरीदा गया माल Last inventory + Purchased goods

प्रारंभिक इन्वेंटरी + खरीदा गया माल Initial inventory + Purchased goods

खरीदा गया माल - अंतिम इन्वेंटरी
Purchased goods - Final inventory              

 

36. औसत लागत प्रणाली के अंतर्गत प्रत्येक माल की 

हरेक आपूर्ति पर नई औसत लागत निकाली जाती है |
Under the average costing method, a new average cost is arrived at for each supply of each commodity.                                            

True

False     

                 

37.वित्तीय विवरण प्रकाशित करने का मूल उद्देश्य ----------------------- है
The basic purpose of publishing financial statements is _________.                                  

Provide information's

उपरोक्त सभी All of above

Meet legal requirements

Show management of performance             

               

 

               

38. ऐसे व्यक्ति जो अपनी सेवाओं के बदले में 

पारिश्रमिक अर्जित करते हैं, उन्हें क्या कहा जाता है?
What are the persons who earn remuneration in return for their services called?                       

उपरोक्त सभी
All of above

Seller

Purchaser

Professional       

 

39.  दान द्वारा  के रूप में दिया गया माल को

कहाँ क्रेडिट किया जायेगा ?

Where will the goods donated by the company be credited?

Purchase A/c 

Sale A/c 

इनमे से कोई नहीं 

None of these 

उपरोक्त सभी 

All of above 

 

40. अप्रत्यक्ष खर्चों को कहाँ दर्शाया जाता है?

Where are indirect expenses shown?

इनमे से कोई नहीं 

None of these 

Trading Account 

उपरोक्त सभी 

All of above 

Profit & Loss Account 

 

41.  यदि सकल लाभ 5,000 रुपये और शुद्ध लाभ,

सकल लाभ का 25 प्रतिशत है, तो खर्च क्या होना चाहिए ?

If the gross profit is ₹ 5,000 and the net profit is 25% of the gross profit, then what should be the expenditure?

1,250 

6,250 

2,250 

3,750 

 

42.  एक ट्रेडिंग फर्म के लिए, निम्नलिखित में से क्या

सबसे बड़ा एकल खर्च के रूप में माना जायेगा ?

For a trading firm, which of the following would be considered as the single largest expense?

Rent Expense 

Electricity Charges 

Cost of Goods Sold 

Salary 

 

43.  व्यवसाय की सामान्य गतिविधियों के माध्यम से

लाभ अर्जित किये गए लाभ को क्या कहते है 

Profit earned through ordinary activities of business is called?

 

Net Profit 

Operating Profit 

Manufacturing Profit 

Gross Profit 

 

44. Inventory Management System में

LIFO का क्या मतलब है

What does LIFO stand for in Inventory Management System?

Goods Issue to production at latest price 

इनमे से कोई नहीं 

None of these 

Closing stock is at latest price 

Goods Issue to production at Oldest price 

 

 

 

45. इनमें से कौन सी विवरणी, एक वित्तीय अवधि के 

दौरान नकदी और नकदी समकक्ष के प्रवाह को दर्शाता है?
Which of the following statements shows the cash flow and cash equivalents during a financial period?                                                                                                                                                     

A.    Cash flow statement

B.     Trial Balance

C.     Income statement

D.    Balance sheet      

 

 

 

46.Copyrights, Patents and Trademarks आदि को क्या कहते है
What are copyrights, patents and trademarks, etc. called?

 

 

Current assets

Investments

Fixed assets

Intangible assets

 

 

47.निम्नलिखित मे कौन एक वित्तीय लेनदेन नहीं होगा
Which of the following is not be a financial transaction?

 

Withdrew Cash for personal use

Purchase of asset for cash

Purchase of asset on credit

Strike by employees

 

 

48.बहीखाता की दोहरी लेखा प्रणाली में कम से कम ------------ शामिल है
The dual accounting system of bookkeeping involves at least ________ accounts.

 

None of these

Two accounts

One accounts

Three Accounts

 

 

 

49.आपूर्तिकर्ताओं के व्यक्तिगत खाते को कहाँ देखा जाता है
Where is the personal account of the suppliers viewed?

 

Nominal ledger

General Ledger

Purchases Ledger

Sales Ledger

 

50.लेखांकन प्रक्रिया से किस प्रकार का विवरण मिलता है
What type of details are obtained from the accounting process?

 

उपरोक्त सभी
All of the above

आय और लागत
income and cost

विशेष वर्ष के लिए कंपनी की कर देयता
Company's tax liability for the particular year

वित्तीय स्थिति
financial position

 

51.लेखांकन की पूरी प्रक्रिया को क्या कहा जाता है
What is the whole process of accounting called

 

Journalizing

Posting

Accounting Cycle

Summary

 

52.इनमे से किस को कंपनी के खातों की पुस्तकों में नहीं दर्ज किया जाएगा ?
Which of the following will not be entered in the books of accounts of the company?

 

Sales of Goods

Payment of Salary

Quality of Staff

Purchase of Goods

 

53.माल या सेवाओं की क्रेडिट बिक्री को ------- अंतर्गत रिकॉर्ड किया जाता है
Credit sales of goods or services are recorded under ______ .

 

Discount Receivable

Notes Receivable

Accounts Receivable

Amount Receivable

 

54.जब एक परीक्षण संतुलन (Trial Balance) का योग में कोई अंतर हो तो ऐसे अंतर को कहाँ दर्ज किया जाना चाहिए
When there is a difference in the sum of a trial balance, where should such difference be recorded?

 

The Capital Account

A Nominal Account

The Profit and Loss Account

A Suspense Account

 

 

55.लेनदेन की रिकॉर्डिंग करना, वर्गीकृत करना आदि को ---------कहा जाता है:
To record, classify etc. of a transaction is called as ____________ .

 

Record Keeping

Report keeping

Accounting

Journalizing

 

56.इन्वेंट्री मूल्यांकन की FIFO विधि के अंतर्गत इनमे से क्या सही होगा ?
Which of the following will be true under FIFO method of inventory valuation?

 

Goods Issue to production at latest price

इनमे से कोई नहीं
None of these

Closing stock is at average price

Closing stock is at latest price