A: The Accounting Equation is Assets = Liabilities + Equity. R: This equation is based on the Dual Aspect Concept. Choose the correct option. MCQ with Answer and Explanation

A: The Accounting Equation is Assets = Liabilities + Equity. R: This equation is based on the Dual Aspect Concept. Choose the correct option.
A. Both A and R are true but R is NOT the correct explanation of A
B. Both A and R are true and R is the correct explanation of A
C. A is true but R is false
D. A is false but R is true
Answer: Option B
Solution (By JKSSB Mock Tests)
The accounting equation mathematically represents the balance sheet. It is directly derived from the Dual Aspect Concept, which states that every transaction has two equal and opposite effects. R correctly explains the basis of A.

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Practice More Accountancy and Book Keeping Questions

Question #1
A 'Secret Reserve' is created by:
A. Overstatement of assets
B. Only banks
C. Disclosure in notes
D. Undervaluation of assets or overstatement of liabilities

Correct Answer: Option D


Explanation:
Secret reserve is created by showing lower profits, like undervaluing stock or overstating provision, not disclosed in balance sheet.

Question #2
The 'Audit Evidence' is more reliable if:
A. Oral
B. Obtained from independent external sources
C. Obtained from management
D. Internally generated

Correct Answer: Option B


Explanation:
External evidence is generally more reliable than internal evidence.

Question #3
Which standard ensures consistency in classifying cash flows from operating, investing, and financing activities in India?
A. Ind AS 1
B. Ind AS 10
C. Ind AS 2
D. Ind AS 7

Correct Answer: Option D


Explanation:
Ind AS 7 (equivalent to IAS 7) deals specifically with the preparation and presentation of the Statement of Cash Flows.