A: Vouching is the backbone of auditing. R: Vouching verifies the authenticity and accuracy of transactions. Choose the correct option. MCQ with Answer and Explanation

A: Vouching is the backbone of auditing. R: Vouching verifies the authenticity and accuracy of transactions. Choose the correct option.
A. Both A and R are true and R is the correct explanation of A
B. A is false but R is true
C. Both A and R are true but R is NOT the correct explanation of A
D. A is true but R is false
Answer: Option A
Solution (By JKSSB Mock Tests)
Vouching is considered the backbone of auditing because it provides the primary evidence for the transactions recorded. It verifies authenticity by checking supporting documents. R correctly explains why it is the backbone.

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Practice More Accountancy and Book Keeping Questions

Question #1
Which of the following is NOT a principle of cash-based accounting?
A. Revenue is recognized when cash is received
B. No record of credit transactions
C. Expenses are recognized when cash is paid
D. Revenue is recognized when earned

Correct Answer: Option D


Explanation:
Recognizing revenue when earned is a principle of accrual accounting. Cash-based accounting only recognizes revenue when cash is actually received.

Question #2
The 'Krishi Kalyan Cess' was introduced for:
A. Infrastructure
B. Health
C. Agricultural development
D. Education

Correct Answer: Option C


Explanation:
Krishi Kalyan Cess (0.5%) was levied on all taxable services for agriculture welfare, subsumed in GST.

Question #3
The 'Lessee' under Ind AS 116 does not apply to:
A. Short-term leases (≤12 months) and leases of low-value assets (like IT equipment) – subject to recognition exemption
B. Property leases
C. Finance leases
D. Equipment leases

Correct Answer: Option A


Explanation:
Ind AS 116 provides recognition exemptions for short-term and low-value leases.