Statewise Prepration
Govt. Examwise MCQ
3213+ MCQ Questions in english हिन्दी
12. If 2 = 5, 3 = 10, 4 = 17, then 5 = ?
26 Explanation: Pattern is: n² + 1 → 2² + 1 = 4 + 1 = 5 3² + 1 = 9 + 1 = 10 4² + 1 = 16 + 1 = 17 So, 5² + 1 = 25 + 1 = 26.
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Find the odd one out: 36, 49, 64, 81, 90
All numbers except 90 are perfect squares: 6² = 36, 7² = 49, 8² = 64, 9² = 81. 90 is not a perfect square, hence the odd one.
What is the default file extension of MS Word 2016 documents?
Since Word 2007, the default extension is .docx (XML-based).
Which document is issued when goods are returned to the supplier?
A Debit Note is sent to the supplier when goods purchased are returned.
Cash withdrawn from bank is entered in:
Cash increases (Debit), Bank decreases (Credit).
Which is not a branch of accounting?
Political Accounting is not a recognized branch of accounting.
Which of the following is a fictitious asset?
Fictitious assets have no physical existence, like preliminary expenses.
Amount owed by the business to outsiders is:
Liabilities are dues payable to third parties (e.g., creditors, loans).
Which account is not shown in Balance Sheet?
Sales appears in Profit & Loss A/c, not Balance Sheet.
Which of these has a debit balance?
Rent Paid is an expense, so it has a debit balance.
Cash deposited into bank is:
This is a contra entry – one asset increases, another decreases.
Trade Discount is:
Trade Discount is a reduction before sale is recorded – it’s not entered in books.
Which concept assumes that business will continue indefinitely?
Going Concern means business is expected to operate for a long time.
. Which of these is not a current asset?
Machinery is a fixed asset, not current.
If salary is outstanding, it is:
Outstanding expenses are liabilities – they are due but unpaid.
Which of the following is a capital receipt?
Capital receipt = not regular income, but long-term source like loans.
Income & Expenditure Account is prepared by:
Non-trading organizations use Income & Expenditure A/c instead of P&L.
. The credit balance in Passbook indicates:
Bank Passbook Credit = more balance in your favor.
GST is a type of:
GST (Goods & Services Tax) is an indirect tax.
When goods are sold on credit, it affects:
Credit Sale: Debtors (Dr), Sales (Cr)
Drawing means:
Drawing = cash or goods taken by owner for personal use.
What type of account is 'Loan Taken'?
Loans taken are liabilities payable in future.
Capital introduced is recorded in:
Capital A/c reflects the owner’s investment in the business.
Ledger is a book of:
Journal is the book of original entry, ledger is the book of final entry.
'Bad debts' are:
Amounts that cannot be recovered from customers = Bad Debts.
What is Bookkeeping?
Bookkeeping is basic accounting — recording daily transactions.
Which is not a revenue expenditure?
Buying furniture is a capital expenditure.
Depreciation is charged on:
It’s charged on tangible fixed assets like machinery, vehicles.
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