A 'Rectifying Entry' is passed to: MCQ with Answer and Explanation

A 'Rectifying Entry' is passed to:
A. Close the books
B. Record opening entries
C. Adjust depreciation
D. Correct errors in accounts
Answer: Option D
Solution (By JKSSB Mock Tests)
Rectifying entries correct errors found after posting.

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Practice More Accountancy and Book Keeping Questions

Question #1
Consider the following statements about the 'Money Measurement Concept': 1. Only transactions that can be expressed in monetary terms are recorded. 2. Non-monetary events like a strike or labour unrest are also recorded if they affect business. 3. The concept assumes that the purchasing power of money remains stable. Which of the above statements are correct?
A. 1, 2 and 3
B. 2 and 3 only
C. 1 and 3 only
D. 1 and 2 only

Correct Answer: Option C


Explanation:
Statement 1 is correct, 2 is incorrect because non-monetary events are not recorded. 3 is correct as an inherent assumption of the money measurement concept.

Question #2
Under the Written Down Value (WDV) method, if the rate of depreciation is 10% and the original cost is ₹10,000, what is the depreciation for the second year?
A. ₹8,100
B. ₹900
C. ₹9,000
D. ₹1,000

Correct Answer: Option B


Explanation:
Year 1 depreciation is 10% of ₹10,000 = ₹1,000. The WDV at the start of Year 2 is ₹9,000. Year 2 depreciation is 10% of ₹9,000 = ₹900.

Question #3
S1: Audit reporting is the final stage of the audit process. S2: The auditor's report is addressed to the shareholders of the company. Which statement(s) is/are correct?
A. Neither S1 nor S2
B. S1 only
C. Both S1 and S2
D. S2 only

Correct Answer: Option C


Explanation:
Audit reporting is indeed the final stage where the auditor expresses their opinion. Under the Companies Act, the auditor's report is addressed to the members (shareholders) of the company. Both statements are correct.