A: A current ratio of 2:1 is generally considered ideal. R: It indicates that current assets are twice the current liabilities, ensuring good short-term liquidity. Choose the correct option. MCQ with Answer and Explanation

A: A current ratio of 2:1 is generally considered ideal. R: It indicates that current assets are twice the current liabilities, ensuring good short-term liquidity. Choose the correct option.
A. Both A and R are true but R is NOT the correct explanation of A
B. A is true but R is false
C. A is false but R is true
D. Both A and R are true and R is the correct explanation of A
Answer: Option D
Solution (By JKSSB Mock Tests)
A current ratio of 2:1 is a standard benchmark for short-term solvency. It means the firm has double the current assets to cover its current liabilities, providing a safety margin. R correctly explains A.

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Practice More Accountancy and Book Keeping Questions

Question #1
The Consolidated Fund of India is formed by:
A. Only direct taxes
B. Only GST collections
C. Disinvestment proceeds only
D. All revenues received, loans raised, and repayments of loans

Correct Answer: Option D


Explanation:
Consolidated Fund holds all government receipts, borrowings, and loan recoveries.

Question #2
The 'Integrated Reporting' framework is developed by:
A. IFRS Foundation
B. ICAI
C. International Integrated Reporting Council (IIRC)
D. FASB

Correct Answer: Option C


Explanation:
IIRC (now part of IFRS Foundation) developed the International Framework.

Question #3
A hybrid system of accounting is a mixture of:
A. Cash basis and Accrual basis
B. Indian GAAP and IFRS
C. Double entry and Single entry
D. Financial and Cost accounting

Correct Answer: Option A


Explanation:
In a hybrid system, typically incomes are recorded on a cash basis while expenses are recorded on an accrual basis.