A: Cash-based accounting records transactions only when cash is received or paid. R: Cash-based accounting provides a true and fair view of the financial position. Choose the correct option. MCQ with Answer and Explanation

A: Cash-based accounting records transactions only when cash is received or paid. R: Cash-based accounting provides a true and fair view of the financial position. Choose the correct option.
A. Both A and R are true and R is 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 but R is NOT the correct explanation of A
Answer: Option B
Solution (By JKSSB Mock Tests)
Cash-based accounting only records cash inflows and outflows. It does not record credit transactions or outstanding/prepaid items, hence it fails to provide a true and fair view of the financial position. A is true, R is false.

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Practice More Accountancy and Book Keeping Questions

Question #1
The maximum rate of income tax (excluding surcharge and cess) for individuals in India as per recent budget is:
A. 25%
B. 35%
C. 40%
D. 30%

Correct Answer: Option D


Explanation:
As per current income tax slabs, the highest marginal rate for individuals (old regime) is 30%. Under new regime, surcharge may increase effective rate but base rate is still 30% up to certain limit. The question asks maximum rate excluding surcharge, so 30%.

Question #2
In the absence of a partnership deed, interest on partners' capital is allowed at:
A. 6% p.a.
B. No interest
C. 12% p.a.
D. 5% p.a.

Correct Answer: Option B


Explanation:
According to the Indian Partnership Act, no interest on capital is allowed unless there is an agreement.

Question #3
Which of the following is not a fundamental accounting assumption under Indian Accounting Standards?
A. Accrual
B. Going Concern
C. Materiality
D. Consistency

Correct Answer: Option C


Explanation:
Materiality is a modifying principle, not a fundamental accounting assumption. The three fundamental accounting assumptions as per AS 1 are Going Concern, Consistency, and Accrual.