A: The Going Concern concept justifies the charging of depreciation. R: Depreciation allocates the cost of an asset over its useful life. Choose the correct option. MCQ with Answer and Explanation

A: The Going Concern concept justifies the charging of depreciation. R: Depreciation allocates the cost of an asset over its useful life. 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)
The Going Concern concept assumes the business will continue indefinitely, which justifies capitalizing asset costs and depreciating them over their useful lives. R correctly explains the mechanism of depreciation.

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Practice More Accountancy and Book Keeping Questions

Question #1
A 'Endowment Fund' received by a non-profit organisation is treated as:
A. Revenue receipt
B. Expense
C. Capital receipt
D. Income

Correct Answer: Option C


Explanation:
Endowment fund is a capital receipt, usually invested, and only the income is used.

Question #2
The system of accounting where revenue is recognized only when cash is received is:
A. Hybrid system
B. Cash basis
C. Mercantile system
D. Accrual basis

Correct Answer: Option B


Explanation:
Under the cash basis of accounting, transactions are recorded strictly upon the actual receipt or payment of cash.

Question #3
In India, the new 'Income Tax Bill' 2025 aims to:
A. Increase tax rates
B. Simplify and consolidate the income tax law
C. Replace GST
D. Abolish all exemptions

Correct Answer: Option B


Explanation:
The proposed bill seeks to simplify the language and structure of the Income Tax Act.