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12th Accountancy E.M. One mark test - Full Portion

12th Accountancy - English Medium

One Mark Test

Based on Reduced Syllabus

Prepared by G.Prakash.M.Com.M.Phil.B.Ed.D.TEd.,

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12th Accountancy - One Mark Test - Based on Reduced syllabus

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12th Accountancy - One Mark Test - Based on Reduced syllabus

Total Questions: 20

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Kerala PSC

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1. When capital in the beginning is Rs 10,000, drawings during the year is Rs.6,000, profit made during the year is Rs 2,000 and the additional capital introduced is 3,000, find out the amount of capital at the end

9000


2. A firm has liabilities is Rs.50,000 and Capital is Rs.25,000. Then its assets is ______________

25,000


3. Receipts and payments account records receipts and payments of

Both revenue nature and Capital nature


4. Rs.10,000 received as to annual membership subscription. Out of this Rs.2,000 is pertaining to the previous accounting period whereas Rs.1000 is receivable at the end of the current accounting period. Calculate the amount of subscription that will be shown in the income and expenditure account for this accounting.

9,000


5. Profit after interest on drawings, interest on capital and remuneration is Rs.10,500. Geetha, a partner, is entitled to receive commission @ 5% on profits after charging such commission. Find out commission.

500


6. The name under which the business of a firm is carried on is called the

Firm name


7. Which of the following statements is true?

Goodwill is an intangible asset


8. Goodwill helps in earning more profit and attracts more

customers


9. James and Kamal are sharing profits and losses in the ratio of 5:3. They admit Sunil as a partner giving him 1/5 share of profits. Find out the sacrificing ratio.

5;3


10. At the time of admission of a new partner, ________ profit ratio should be found out.

new


11. A, B and C are partners sharing profits in the ratio of 4:2:3. C retires. The new profit sharing ratio between A and B will be

2:1


12. _________maybe dissolved at any time by a partner serving notice on the other partners

Partnership at will


13. Application money must be at least _____ per cent of the nominal value of the shares.

5


14. Which of the following statements is not true?

Trend analysis refers to the study of movement of figures for one year


15. When figure relating to several years are considered for the purpose of analysis, the analysis is called

Horizontal analysis


16. Current ratio indicates

Ability to meet short term obligations


17. Equity share capital is Rs.2,00,000, Reserve & surplus is Rs.30,000. Debenture Rs.40,000 and the shareholder's funds will be

1,90,000


18. Contra voucher is used for

Withdrawal of cash from bank for office use


19. ____________ are used for recording both cash and credit sales of goods.

Sales Voucher


20. When capital at the end is Rs 9,000, drawings during the year is Rs.6,000, profit made during the year is Rs 2,000 and the additional capital introduced is 3,000, find out the amount of capital at the begining

10,000


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