Knowledge Booster: Books Keeping Accountancy Edition (21 Feb 2026)
Welcome to today's Books Keeping Accountancy Knowledge Booster! We've handpicked 10 essential questions from our database to help you sharpen your skills. Dive in and test your knowledge!
Q1. Cash transactions are recorded in: नकद लेन-देन निम्नलिखित में दर्ज किए जाते हैं:
- A) Purchases Book
- B) Sales Book
- C) Cash Book
- D) Journal Proper
Correct Answer: Cash Book
Explanation: Explanation :
Q2. Cash account is an example of which type of account? नकद खाता किस प्रकार के खाते का उदाहरण है?
- A) Real Account
- B) Nominal Account
- C) Personal Account
- D) Fictitious Account
Correct Answer: Real Account
Explanation: Explanation :
Q3. Commission received is classified under: प्राप्त कमीशन को निम्न श्रेणी में वर्गीकृत किया गया है:
- A) Real Account
- B) Personal Account
- C) Nominal Account
- D) Mixed Account
Correct Answer: Nominal Account
Explanation: Explanation :
Q4. Nominal Account having debit balance represents ___________ डेबिट बैलेंस वाला नाममात्र खाता ___________ को दर्शाता है।
- A) Incomes & Gains
- B) Asset
- C) Expenses & Losses
- D) Liability
Correct Answer: Expenses & Losses
Explanation: Explanation :
Q5. Which of the following is an example of an intangible asset? निम्नलिखित में से कौन सा अमूर्त संपत्ति का उदाहरण है?
- A) Building
- B) Trademark
- C) Machinery
- D) Furniture
Correct Answer: Trademark
Explanation: Explanation :
Q6. Which of the following is a fixed asset? निम्नलिखित में से कौन सी अचल संपत्ति है?
- A) Debtors
- B) Building
- C) Cash
- D) Prepaid rent
Correct Answer: Building
Explanation: Explanation :
Q7. Accrual accounting is more suitable for: उपार्जन लेखांकन निम्नलिखित के लिए अधिक उपयुक्त है:
- A) Small shopkeepers
- B) Individuals managing home budgets
- C) Large businesses and organizations
- D) Charitable donations only
Correct Answer: Large businesses and organizations
Explanation: Explanation :
Q8. If the Assets of a business on 31st March 2023 are worth Rs.5,00,000 and its Capital is Rs.3,50,000. Then what will be its Liabilities on 31st March,2023 यदि किसी व्यवसाय की परिसंपत्तियाँ 31 मार्च 2023 को 5,00,000 रुपये की हैं और उसकी पूंजी 3,50,000 रुपये है, तो 31 मार्च 2023 को उसकी देनदारियाँ क्या होंगी?
- A) 8,50,000
- B) 1,50,000
- C) 3,50,000
- D) 5,00,000
Correct Answer: 1,50,000
Explanation: Explanation :
Q9. Original cost = 1,26,000; Salvage value = Rs.6,000. Useful life = 6 Years. Annual depreciation under Straight Line Method= ______. मूल लागत = 1,26,000 रुपये; अवशिष्ट मूल्य = 6,000 रुपये। उपयोगी जीवन = 6 वर्ष। सीधी रेखा विधि के अंतर्गत वार्षिक मूल्यह्रास = ______.
- A) Rs.21,000
- B) Rs.20,000
- C) Rs.15,000
- D) Rs.14,000
Correct Answer: Rs.20,000
Explanation: Explanation :
Q10. Mr. Raj purchased goods costing 1, 50,000 and sold 4/5th of the goods amounting to Rs.1,80,000 and met expenses amounting Rs.25,000 during the year, 2018. He accounted net profit as Rs.35,000. Which of the accounting concept was followed by him? श्री राज ने 1,50,000 रुपये की लागत का सामान खरीदा और 2018 में उस सामान का 4/5 भाग यानी 1,80,000 रुपये में बेच दिया तथा 25,000 रुपये का व्यय किया। उन्होंने 35,000 रुपये का शुद्ध लाभ दर्ज किया। उन्होंने लेखांकन की किस अवधारणा का पालन किया?
- A) Entity
- B) Periodicity
- C) Matching
- D) Conservatism.
Correct Answer: Matching
Explanation: Explanation :
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