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 false but R is true
C. A is true but R is false
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.

Discuss this Question (0)

No comments yet. Be the first to start the discussion!

Practice More Accountancy and Book Keeping Questions

Question #1
In a common size income statement, all items are expressed as a percentage of:
A. Net profit
B. Revenue from operations (net sales)
C. Total assets
D. Gross profit

Correct Answer: Option B


Explanation:
Common size income statement base is net sales/revenue from operations.

Question #2
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. A is true but R is false
B. A is false but R is true
C. Both A and R are true and R is the correct explanation of A
D. Both A and R are true but R is NOT the correct explanation of A

Correct Answer: Option C


Explanation:
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.

Question #3
Cost Audit in India is mandatory for specific companies under which section of the Companies Act, 2013?
A. Section 148
B. Section 143
C. Section 44AB
D. Section 139

Correct Answer: Option A


Explanation:
Section 148 empowers the Central Government to mandate cost audits for companies engaged in specific production or manufacturing activities.