SSC 2022 – Accountancy Chapter 1 : Multiple Choice Questions (21-30)

SSC 2022 – Accountancy Chapter 1 : Multiple Choice Questions (21-30)
SSC 2022 – Accountancy Chapter 1 : Multiple Choice Questions (21-30)

21. What is the modern equation of accounting?

A. A=(C+L+IE)

b. A=L+(C+RED)

c. A= L+(C+IE)

d. A=L+(E+IDR)

22. How many sets of cashmemo are made?

A. Two sets b. Three sets

c. Four sets d. Five sets

23. Who creates the credit note?

A. Buyer b. seller

c. Exporter d. the manager

24. Which is the document of purchase and sale of goods?

A. Voucher b. run

c. Cashmemo d. Debit Note

25. ‘In the two-way filing system, total debit and total credit amounts are equal.’ This idea is—

A. Foundations of Accounting

b. Basis of accounting

c. Basis of accounting equation

d. Cost base of production

26. Bilateral filing procedure is a—

A. Reporting procedures

b. Method of preparation of financial statements

c. Enrollment procedure

d. Method of Debit and Credit Determination

27. How is the account saved in the double filing system?

A. Partially b. completely

c. mixed d. complexly

28. Which of the following is the principle of bilateral filing system?

A. Cost control b. Scientific application

c. Duality d. Full accounting

29. What are the features of bilateral filing system?

A. Assess overall results

b. Assessment of financial status

c. Correct tax assessment

d. Determination of total due

30. The beneficiary is debited and the beneficiary is credited. It is a two-way filing system—

i. Key Features

ii. principles

iii. main purpose

Which of the following is correct?

A. i and ii b. i and iii

c. ii and iii d. i, ii and iii

Correct answer: 21.B 22.B 23.B 24.C 25.C 26.D 27.B 28.C 29.A 30.A

Muhammad Ali, Senior Teacher, Manipur High School and College, Dhaka

◀ Multiple Choice Questions (11-20)

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Tags: SSC Accountancy Chapter Multiple Choice Questions

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