A: When a bill is discounted, the bank charges a fee called discounting charges. R: Discounting charges are debited to the Discount Account. Choose the correct option. MCQ with Answer and Explanation

A: When a bill is discounted, the bank charges a fee called discounting charges. R: Discounting charges are debited to the Discount Account. Choose the correct option.
A. A is true but R is false
B. Both A and R are true and R is the correct explanation of A
C. Both A and R are true but R is NOT the correct explanation of A
D. A is false but R is true
Answer: Option C
Solution (By JKSSB Mock Tests)
When a bill is discounted, the bank deducts a fee (discounting charges) for providing early cash. This fee is a financial expense and is debited to the Discount Account. Both are true, but R doesn't explain *why* the bank charges it (which is for providing early funds).

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Practice More Accountancy and Book Keeping Questions

Question #1
Prime Cost consists of:
A. Direct Material + Direct Labor + Direct Expenses
B. Direct Material + Direct Labor + Factory Overheads
C. Factory Cost + Administrative Overheads
D. Indirect Material + Indirect Labor + Indirect Expenses

Correct Answer: Option A


Explanation:
Prime cost is the aggregate of all direct costs: direct materials, direct labor, and direct/chargeable expenses.

Question #2
In which book, credit purchase of machinery is recorded?
A. Cash book
B. Sales book
C. Journal Proper
D. Purchase book

Correct Answer: Option C


Explanation:
Purchase book is for credit purchases of goods. Machinery is an asset, so credit purchase is recorded in Journal Proper.

Question #3
The primary objective of 'Tax Audit' is:
A. To assess corporate governance
B. To audit GST returns
C. To certify financial statements for banks
D. To check compliance with income tax provisions

Correct Answer: Option D


Explanation:
Tax audit under Section 44AB ensures compliance with income tax law and correct reporting of income.